SB2 Summary

• Amends Section 13A-11-61.3 of the Code of Alabama 1975 to clarify that state preemption of firearm regulation expressly includes taxation and use of firearms, ammunition, and firearm accessories.

• Prohibits counties and municipalities from imposing user fees, special fees, or additional restrictions related solely to the ownership or use of firearms, ammunition, or firearm accessories.

• Prevents sheriffs from imposing user fees, special fees, or additional restrictions beyond those enumerated in Section 13A-11-75 when processing pistol permit applications.

• Permits counties and municipalities to collect generally applicable sales taxes and use taxes on firearms, ammunition, and firearm accessories at the same rate as other goods, but prohibits higher tax rates applied specifically to firearms.

• Becomes effective on the first day of the third month following passage and approval by the Governor.