The Alabama House on April 16 unanimously approved a new sales tax holiday for boating, camping, fishing, hunting and sporting goods.
The proposed Alabama Adventure Awaits sales tax holiday was to occur the first weekend of May each year from 2025 to 2027. HB257 by Rep. Joe Lovvorn, R-Auburn, was tied to an increase in the state’s simplified sellers use tax. The House carried that legislation over and it never resurface in the 2024 legislative session. Without the legislation to offset the loss of revenue from the sales tax holiday, HB257 did not advance any further.
Under HB257, the dollar value of items covered in each of Alabama’s sales tax holidays eventually would have been tied to the Consumer Price Index (CPI). The February severe weather preparedness and July back-to-school sales tax holidays would be adjusted in 2025 based on CPI and the adventure tax holiday would have been adjusted in 2030, IF the Legislature extended that tax holiday to that time. All three would have experienced changes in the values based on CPI every five years.
Lovvorn’s legislation also lengthened the advance notice local governments must give to the state about their participation in the state’s existing February and July tax holidays. It would have required 90-days’ notice, rather than 30 days.
The purpose of the legislation was “to inspire Alabamians to get outdoors,” Lovvorn said. “We have a beautiful state that we need to enjoy.”
Covered items for the Alabama Adventure Awaits sales tax holiday would have included:
Boating and water activity supplies at these price points or less: life preservers and vests, no price specified; coolers, $150; recreational pool tubes, pool floats, inflatable chairs and pool toys, $35; safety flares, $50; water skis, wakeboards, knee boards, and recreational inflatable water tubes or floats capable of being towed, $150; paddleboards and surfboards, $300; canoes, kayaks, and pirogues, $500; paddles and oars, $75; and snorkels, googles, and swimming masks, $25.
Camping supplies at these price points or less: tents, $200; sleeping bags, portable hammocks, camping stoves and collapsible camping chairs, $50; and camping lanterns and flashlights, $60.
Sports or recreational equipment
Fishing supplies at these price points or less: rods and reels, $100 if sold individually or $200 if sold as a set; tackle boxes or bags, $30; and bait or fishing tackle, $10 if sold individually or $20 if multiple items are sold together. Fishing supplies does not include supplies used for commercial fishing purposes.
General outdoor supplies at these price points or less: sunscreen, sunblock or insect repellent $15; sunglasses, $100; binoculars, $200; reusable water bottles, $60; hydration packs, $50; outdoor gas or charcoal grills, $250; bicycle helmets, $50; and bicycles, $500.
Gun safes with no price specified: A locking container or other enclosure equipped with a padlock, key lock, combination
lock or other locking device that is designed and intended for the secure storage of one or more firearms.
Gun safety devices with no price specified: Any integral devices to be equipped or installed on a firearm that permits the user to program the firearm to operate only for specified persons designated by the user through computerized locking devices or other means integral to and permanently part of the firearm.
Hunting supply purchases of any tangible personal property for the use of hunting that is designed or intended by the manufacturer for use in the hunt for wildlife with consideration to the representation in packaging, display, promotion, or advertising as appropriate use for hunting, including, but not limited to, firearms; ammunition; archery equipment; off-road vehicles, such as all-terrain vehicles (ATVs); animal feed; hunting apparel, belts and shoes; tools; firearm and archery cases; firearm and archery accessories; range finders; knives; decoys; tree stands; blinds; optics, hearing protection and enhancements; holsters; and slings. Hunting supplies does not include animals used for hunting.
The Alabama Revenue commissioner was to establish rules to implement the tax holiday, including developing a list of items that would qualify for exemption.
This tax holiday would only have become effective if HB258 regarding the simplified sellers use tax had been adopted.
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