LA Second Amendment Sales Tax Holiday Next Weekend

Submitted by Clif Richardson’s Office

    The 2011 Louisiana Second Amendment Weekend Sales Tax Holiday takes place Friday, Saturday, and Sunday, September 2nd, 3rd, and 4th. Act 453 of the 2009 Regular Session of the Louisiana Legislature enacted the “Annual Louisiana Second Amendment Weekend Holiday Act” that provides an exemption from state and local sales and use taxes on individuals’ purchases of firearms, ammunition and hunting supplies on the first Friday through Sunday of each September.

    Purchases Eligible for Exemption:  All consumer purchases of firearms, ammunition and hunting supplies are eligible.  Firearms eligible for the sales tax exemption include shotguns, rifles, pistols, revolvers, or other handguns, which may be legally sold or purchased in Louisiana. Ammunition intended to be fired from a gun or firearm is eligible for the sales tax exemption.

    Hunting supplies are eligible for the sales tax exemption only if used for and designed for hunting. Hunting supplies include: Animal feed that is manufactured and marketed as being for consumption primarily by game, which can be legally hunted.  This does not include food for animals kept as pets;  Apparel such as safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks and thermal underwear manufactured and marketed as being primarily for wear or use while hunting;  Archery items used for hunting such as bows, crossbows, arrows, quivers and shafts;  Bags to carry game or hunting gear;  Belts that are manufactured and marketed as being primarily for use in hunting;  Binoculars only if purchased to be used for hunting;  Blinds;  Chairs to be used for hunting.  This excludes purchases by an individual of chairs or other furniture for household, business or other recreational use;  Decoys;  Firearm, archery, and other accessories designed for hunting;  Float tubes only if purchased to be used for hunting;  Hearing protection gear and enhancements;  Holsters;  Hunting shoes or boots designed and used for hunting;  Knives that are manufactured and marketed as being primarily for use in hunting.  This excludes the purchase of knives by an individual to be used for household, business or other recreational use;   Miscellaneous gear that is manufactured and marketed as being primarily for use in hunting. This includes other hunting-related gear or supplies not previously listed. This excludes the purchase of toy guns and vessels or off road vehicles utilized as children’s toys;  Off-road vehicles such as all terrain vehicles designed and intended primarily for hunting. The exemption does not apply to golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana, or heavy equipment such as cranes, forklifts, backhoes and bulldozers;  Optics such as rifle scopes and impact resistant glasses for shooting;  Range finders;  Slings;  The sales and use tax exemption is available only for individuals’ purchases and is not available for business purchases.  Tools that are manufactured and marketed as being primarily for use in hunting;  Tree stands;  and Vessels such as airboats and pirogues designed and intended for hunting. Purchases That Are Not Eligible Consumer purchases do not include the purchase of animals, such as dogs. Hunting supplies do not include the purchase of toy guns and vessels or off road vehicles utilized as children’s toys.  Firearms other than those listed are not eligible for the exemption.  Purchases made by a business or for business purposes are not eligible for the sales tax exemption.