SB 1383 Summary

• Exempts sales of handguns, rifles, and shotguns from state sales tax during a 3-day period beginning 12:01 a.m. on the Friday immediately preceding the first Monday in September and ending at 12 midnight on the following Sunday.

• Prohibits county and authority sales taxes on firearms during the specified exemption period, amending Section 1377 of Title 68.

• Prohibits city and town sales taxes on firearms during the specified exemption period, amending Section 2701 of Title 68.

• Creates new Section 1357.11 of Title 68 to codify the firearm sales tax exemption.

• Becomes effective November 1, 2010.