Under present law, there is a sales tax holiday each year from the last Friday of July to the following Sunday that exempts state sales and use tax on the following items:  Clothing with a sales price of $100 or less per item. School supplies with a sales price of $100 or less per item. School art supplies with a sales price of $100 or less per item. Computers with a sales price of $1,500 or less per item. This bill creates a special sales tax holiday for the retail sale of firearms and ammunition, by exempting state sales and use tax. This sales tax holiday would apply if the firearms and ammunition are sold between 12:01 a.m. on July 3, 2026, and 11:59 p.m. on July 6, 2026.

Statutes affected:
Introduced: 67-6-393