AL HB360

Creates the "Second Amendment Sales Tax Holiday" occurring annually from 12:01 a.m. on the last Friday in August through midnight on the following Sunday

Exempts ammunition, firearms (shotguns, rifles, pistols, revolvers, handguns), and hunting supplies from state sales and use tax during the holiday period

Hunting supplies covered include archery equipment, firearm/archery cases and accessories, hearing protection, holsters, belts, slings, and suppressors

Counties and municipalities may opt in to the holiday by adopting a resolution or ordinance by June 1 of a given year, with exemptions lasting in calendar year increments or in perpetuity

Alabama Department of Revenue Commissioner is required to adopt rules for implementation, including a list of qualifying items