MO HB1000

Establishes an annual "Second Amendment Sales Tax Holiday" exempting all retail sales of firearms (handguns, rifles, and shotguns manufactured in the United States) from state sales tax from 12:01 a.m. on the fourth Friday in November through midnight the following Saturday, beginning January 1, 2013.

Defines "firearm" as any handgun, rifle, or shotgun manufactured in the United States, with specific exclusions for antique, curio, or relic firearms and those not firing fixed cartridges.

Allows political subdivisions to establish local second amendment sales tax holidays through ordinance or order, exempting firearm sales from local sales taxes, with required 30-day advance notice to the Department of Revenue.

Excludes retailers where firearms comprise less than 2 percent of merchandise offered for sale; such retailers must offer a sales tax refund instead of the holiday exemption.

Includes sunset provisions requiring reauthorization by the General Assembly six years after enactment, with an additional six-year reauthorization period available; the program terminates on September 1 following sunset.