A bill introduced earlier this month in the House and Senate in Tennessee proposed to create an annual sales tax holiday for guns and ammunition.

The proposed tax incentive in HB 744 (SB 1004) asks lawmakers to consider holding the three-day tax exemption the first weekend of every September. The bill would declare the long weekend a “Second Amendment Sales Tax Holiday.”
If lawmakers approve, the bill would take effect July 1, 2017 and the inaugural holiday would be Friday through Sunday, September 1st to 3rd, coinciding with many Labor Day Weekend retailer sales promotions. (The bill specifies the sale begins at 12:01 a.m. on the first Friday of September, and ends at 11:59 p.m. on the following Sunday.)
Per the bill, eligible tax-free items include:
  • Rifles
  • Shotguns
  • Pistols
  • Revolvers
  • Muzzleloaders
  • BB guns
  • Shotgun shells
  • Cartridges
  • Bullets
  • Shots
  • Other projectiles designed for firearm use
‘Explosive items’ as defined in § 39-17-1301 are ineligible.
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