AL HB277

Creates an annual "2A Sales Tax Holiday" running from 12:01 a.m. on Memorial Day through 12:00 midnight on July 4, exempting ammunition, firearms, and hunting supplies from state sales and use tax.

Defines "covered items" as ammunition (cartridge cases, primers, bullets, propellant powder), firearms (shotguns, rifles, pistols, revolvers, handguns), and hunting supplies including archery equipment, apparel, bags, binoculars, cases, accessories, range finders, knives, decoys, treestands, blinds, and hearing protection.

Excludes animal feed, float tubes, off-road vehicles (ATVs), and vessels (airboats) from the hunting supplies exemption.

Permits counties and municipalities to opt into the tax holiday by adopting a resolution or ordinance at least 90 days prior to the holiday, using the same terms and definitions as the state exemption and prohibiting exemptions during other periods of the year.

Directs the Commissioner of the Department of Revenue to adopt rules implementing the exemption and maintaining a list of qualifying items.