AL HB257

Creates the "Alabama Adventure Awaits" sales tax holiday exempting outdoor and recreational items from state sales and use tax from 12:01 a.m. on the first Friday in May through midnight the following Sunday each year.

Covered items include boating and water supplies, camping equipment, fishing supplies, sports/recreational gear, general outdoor supplies, gun safes, gun safety devices, and hunting supplies, with specific price caps ranging from $10 to $500.

Allows counties and municipalities to opt-in to the holiday by adopting a resolution or ordinance at least 90 days prior, using identical terms and definitions as the state holiday, and prohibits exemptions during other periods of the year.

The holiday expires December 31, 2027, unless extended by the Legislature, with dollar amounts adjustable by the Alabama Department of Revenue based on Consumer Price Index increases every five years beginning in 2030.

Amends existing School Items and Severe Weather Preparedness sales tax holidays to increase local opt-in notice requirements from 30 to 90 days and from 3 to 90 days respectively, and establishes Consumer Price Index adjustments for sports/recreational equipment and severe weather items beginning in 2025.