MONTGOMERY, Ala. – The House approved the creation of a Second Amendment Sales Tax Holiday Tuesday afternoon.
House Bill 360 , sponsored by Rep. Chris Sells, R-Greenville, would make the last weekend in August an annual sales tax holiday, exempting ammunition, guns and hunting supplies from state sales and use tax.
Alabama already has two other sales tax holidays each year: the Back-to-School Sales Tax Holiday in late July and the Severe Weather Preparedness Sales Tax Holiday during the last full weekend of February.
Click here to see all of the items included in the new proposed holiday.
Sells said he introduced the bill because there are already many tax breaks available in the state and that he wanted to expand these to a new group of people.
Rep. Reed Ingram, R-Matthews, spoke in favor of the bill. He said that it would redirect people from buying guns from the black market and increase accountability.
“This bill has more to do than just sales tax,” Ingram said. “More people would be buying guns the right way, through the gun shops. They’ll go through the background checks. We’ll know who buys a gun. There’ll be more records of it, we’ll be able to solve crimes a little easier because of that.”
The bill’s fiscal note estimates that the holiday would decrease annual sales tax receipts to the state Education Trust Fund by $386,000 per year. If counties and municipalities opt in and remove their local sales tax as well, that could decrease their funds by an estimated $506,000.
Several Democrats took issue with the Legislature spending its limited time on legislation about guns when some Alabamians are straining to make ends meet.
“Families are struggling to afford groceries,” House Minority Leader Anthony Daniels, D-Huntsville, said. “We got individuals that are struggling with their health care premiums, and we’re prioritizing giving a holiday for guns and we can’t do it for services that people need.”
Other Democrats opposed the bill because gun violence is a leading cause of death for young people across the country.
House Majority Leader Paul Lee, R-Dothan, eventually introduced a motion to cloture debate. It passed along party lines.
If the bill earns final passage and is signed into law by Gov. Kay Ivey, the 2026 holiday would start at 12:01 a.m. on Friday, Aug. 28, and last until midnight on the following Sunday.
The bill passed by a vote of 73-29 on party lines. It now heads to the Senate.