Louisiana's Second Amendment Sales Tax Holiday Announced - KPLC 7 News, Lake Charles, Louisiana

Louisiana's Second Amendment Sales Tax Holiday Announced

By Kris Perez - email

BATON ROUGE, LA (KPLC) - "Louisiana Second Amendment Weekend Sales Tax Holiday" has been announced by the Louisiana Department of Revenue (LDR). The sales tax holiday will take place the weekend before Labor Day, starting on Friday, September 4, through Sunday, September 6.

The tax holiday is part of Act 453 of the Regular Session of the 2009 Louisiana Legislature. Act 453 provides a three-day exemption from state and local sales and use taxes on consumer purchases of firearms, ammunition, and hunting supplies. This is an annual sales tax holiday that occurs each year on the first consecutive Friday through Sunday in September.

According to the statute, during this sales tax holiday weekend, the sales and use tax levied by the state and its political subdivisions shall not apply to any consumer purchases of firearms, ammunition and hunting supplies. The Annual Louisiana Second Amendment Weekend Holiday Act became effective July 9, 2009.

The tax exemption applies to individuals purchasing firearms, ammunition, and hunting supplies. It is not available for business purchases. Consumer purchases do not include the purchase of animals for hunting.

LDR has published a rule that details which consumer purchases are eligible for state and local sales and use tax exemption during the holiday and when these purchases are to occur.  The rule (LAC 61:I.4425) is available on the Louisiana Administrative Code:  Emergency Rules page at www.revenue.louisiana.gov.

(Copyright 2009 KPLC-TV. All rights Reserved. This material may not be published, broadcast, rewritten or redistributed.)

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