A Better Bang for Your Buck – 2nd Amendment Sales Tax Holiday Legislation Moving in Georgia and Alabama

Why It Matters: Whether they are aware of it or not, sportsmen and women support the “user pays – public benefits” structure of the American System of Conservation Funding through the purchase of firearms, ammunition, and other related outdoor sporting goods. Manufacturer-level excise taxes collected on these products are funneled directly back into conservation. 2^nd Amendment sales tax holidays reduce costs for sportsmen and women, ultimately encouraging sales, and spurring conservation funding.  

Highlights:

• In January, Georgia Senate Bill 47 was introduced by Georgia Legislative Sportsmen’s Caucus Member Senator Jason Anavitarte and co-sponsored by a number of other Caucus members and would create an 11-day sales tax exemption to occur annually beginning the second Friday of October, during which firearms, ammunition, gun safes, and related accessories including, but not limited to, stocks, barrels, scopes, and magazines, are exempt from state sales and use tax.
• In February, Alabama House Bill 277 was introduced by Representative Ernie Yarbrough and co-sponsored by several Alabama Legislative Sportsmen’s Caucus members and would create a 2^nd Amendment Sales Tax Holiday to occur annually from Memorial Day to the Fourth of July, during which the gross proceeds from the sale of ammunition, firearms, and hunting supplies are exempt from state sales and use tax.
• The Congressional Sportsmen’s Foundation (CSF) provided testimony in support of both the Georgia and Alabama.

Each year, sportsmen and women spend millions of their hard-earned dollars purchasing the necessary equipment to tackle their ventures in the field. Whether that be firearms, ammunition, or associated products. Not only do these sportsmen and women stimulate their local economies, but they also make up the backbone of the American System of Conservation Funding (ASCF) which, in turn, funds critical conservation work across the nation.

The passage of the Federal Aid in Wildlife Restoration Act (Pittman-Robertson Act) set up a system where manufacturer-level excise taxes collected from sporting goods are funneled directly back into conservation. These critical excise tax dollars fund a variety of conservation work including fish and wildlife research, habitat management, hunter education, shooting range development, and land acquisition and easements.

Many sportsmen and women would love to spend their hard-earned money on nothing other than new sporting good equipment, including firearms and ammunition. 2^nd Amendment or Outdoor Sporting Good Tax Holidays, like those currently proposed in Georgia and Alabama, give sportsmen and women a window of opportunity each year to purchase outdoor sporting good equipment, including firearms and ammunition, tax free while simultaneously benefitting conservation programs. The Pittman Robertson Act generated over $64 million combined between Georgia and Alabama for conservation efforts last year alone.

Currently, Georgia Senate Bill 47 has passed the Senate and awaits further consideration from the House Ways and Means Committee. Alabama House Bill 277 has been assigned to the House Committee on Ways and Means Education where it also awaits further consideration. If enacted, Georgia and Alabama would join other southern states such as Louisiana, Mississippi, and South Carolina that have previously established similar sales tax holidays for firearms, ammunition, and other outdoor sporting goods.

CSF looks forward to working with the legislative sportsmen’s caucuses in Georgia and Alabama as well as our partners to support these important initiatives and see them to them to the finish line.

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