Niceley Proposes Sales-Tax Holiday for Guns, Ammo

In light of rising hunting-license fees and soaring ammunition costs, a rural East Tennessee state senator wants to give hunters a break on their supplies similar to what families get each year on back-to-school goods.

“I just thought maybe the sportsmen need a break, let’s see what it’s going to cost,” state Sen. Frank Niceley, a Strawberry Plains Republican and farmer, told TNReport last week.

Niceley pointed to the sales tax holiday the state currently grants to families of students on the first weekend in August each year, and said his proposal is “just a little something to jump-start the sports world.”

He added similar proposals in Louisiana and Mississippi have worked well and are “very popular.”

Niceley said he wanted to give Volunteer State sportsmen a break due to rising ammunition costs and the Tennessee Wildlife Resources Agency’s recently proposed increase in what he thinks are already expensive hunting licenses.

In mid-January the state Fish & Wildlife Commission approved a 22 percent increase in licensing fees, raising the Type 1 resident hunting and fishing license from $27 to $33, and the annual sportsman license from $135 to $165. The new fees will go into effect on July 1.

Under the legislation, SB0206, purchases of firearms, ammunition and “hunting supplies” — defined as “archery equipment, firearm and archery cases, firearm and archery accessories, hearing protection, holsters, belts and slings” — would be exempt from having sales tax levied on it. “The Second Amendment Sales Tax Holiday” would take place the first weekend of September.

The proposal also requires the state to reimburse local governments for any losses incurred as a result of the exemptions.

Niceley framed his legislation as another in a line of tax cuts since the GOP took control of the General Assembly several years back, such as the reducing the grocery tax and Hall Income Tax, as well as abolishing the state’s inheritance and gift taxes. “That’s what Republicans do. Republicans cut taxes,” he said.

However, Niceley also admitted if the bill has “too big a fiscal note” then he “obviously won’t be able to get it passed.”

The bill currently has no House sponsor.