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Changes to Existing Law

HB1191Provide a sales tax holiday on firearms.

1 section modified+197-0
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§ 10-45

New Section
+197
NEW SECTION added to Chapter 10-45
The gross receipts from the sale of a firearm, as defined in § 22-1-2, occurring on or after December first of each year, are exempt from the provisions of this chapter and the tax imposed by it. 6