The Alabama House of Representatives on Tuesday passed House Bill 360, which would establish a Second Amendment Sales Tax Holiday.
House Bill 360 creates an annual tax-free weekend to be held the last weekend in August. During that period, purchases of firearms, ammunition and eligible hunting supplies would be exempt from state sales and use taxes. The bill allows counties and municipalities to opt in, enabling additional local tax savings for residents.
Supporters said the legislation would support law-abiding gun owners, provide tax relief and encourage economic activity for retailers across Alabama.
“The Alabama Legislature has a strong record of protecting the Second Amendment, cutting taxes and helping small businesses turn a dollar, but I believe this is the first piece of legislation we have passed supporting all three of those conservative principles at once,” Speaker Nathaniel Ledbetter, R-Rainsville, said. “This legislation is about supporting responsible gun ownership, and I am hopeful that it will provide meaningful tax relief for Alabama families while also driving economic activity for retailers and outdoor businesses across our state.”
Representative Chris Sells, R-Greenville, sponsored HB360.
“I am proud that while other states are constantly working to weaken the rights of law-abiding gun owners, Alabama is sending a clear message that it fully backs the Second Amendment and citizens’ right to defend themselves,” Sells said. “Alabama is a state that believes in every word of the United States Constitution, and the Legislature will always step up to protect the fundamental freedoms of our citizens.”
HB360 now heads to the Senate during the 2026 Legislative Session.
