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AL HB375
Bill
Status
5/17/2023
Primary Sponsor
Matt Simpson
Click for details
AI Summary
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Adds a new exemption to Alabama sales and use tax for retail purchases of gun safes and gun safety devices, effective October 1, 2023.
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Defines "gun safe" as a locking container or enclosure equipped with padlock, key lock, combination lock, or other locking device designed for secure storage of one or more firearms.
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Defines "gun safety device" as an integral device on a firearm that permits users to program firearm operation only for specified designated persons through computerized locking or other permanent integral means.
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Violations of the exemption provisions are punishable by a fine of $500 to $2,000 and county jail imprisonment of six months to one year.
Legislative Description
Relating to sales and use tax; to amend Section 40-23-4, as amended by Acts Act 2022-199, 2022-291, 2022-293, and 2022-373 of the 2022 Regular Session, Code of Alabama 1975, to exempt the purchase of gun safes and gun safety devices from sales and use tax.
Relating to sales and use tax; to exempt gun safes and safety devices from sales and use tax.
Last Action
Read Second Time in Second House
5/31/2023