Assembly Bill 610 proposes a sales and use tax exemption for specific items related to firearms and archery. The bill amends existing statutes to include a new exemption under section 77.54 (76), which applies to the sale of firearms (including accessories, attachments, and parts), bows and arrows for archery and crossbows (including accessories), and ammunition. This exemption is specifically applicable during two designated periods: July 4 and the third week of December.

Additionally, the bill modifies sections 77.52 (13) and 77.53 (10) to include the new exemption category (76) in the list of items that do not require a certificate for tax exemption. The changes aim to clarify the tax obligations for sellers and purchasers of these items during the specified times, thereby promoting sales of firearms and related products during these periods. The bill is currently referred to the Committee on Ways and Means for further consideration.

Statutes affected:
Bill Text: 77.52(13), 77.52, 77.53(10), 77.53