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2017 Louisiana Second Amendment Weekend Sales Tax Holiday: September 1-3

by Matthew Person on August 28, 2017

2017 Louisiana Second Amendment Weekend Sales Tax Holiday: September 1-3

The 2017 Louisiana Second Amendment Weekend Sales Tax Holiday will take place from Friday, September 1 through Sunday, September 3.

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 each September.

The sales tax holiday applies to all consumer purchases of firearms, ammunition and hunting supplies. 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. Eligible hunting supplies include:

  • Archery items such as bows, crossbows, arrows, quivers and shafts;
  • Off-road vehicles including 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;
  • Vessels such as airboats and pirogues designed and intended for hunting;
  • Accessories designed for hunting;
  • Animal feed manufactured and marketed for consumption primarily by game, which can be legally hunted. This does not include food for animals kept as pets;
  • Apparel including 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;
  • Hunting shoes or boots designed for hunting;
  • Bags to carry game or hunting gear;
  • Float tubes if purchased to be used for hunting;
  • Binoculars if purchased to be used for hunting;
  • Tools manufactured and marketed as being primarily for use in hunting;
  • Firearm and archery cases;
  • Firearm and archery accessories;
  • Range finders;
  • Knives manufactured and marketed as being primarily for use in hunting. This excludes the purchase of knives by an individual for household, business, or other recreational uses;
  • Decoys;
  • Tree stands;
  • Blinds;
  • Chairs to be used for hunting. This excludes an individual’s purchase of chairs or other furniture for household, business, or other recreational uses;
  • Optics such as rifle scopes and impact resistant glasses for shooting;
  • Hearing protection gear and enhancements;
  • Holsters;
  • Belts that are manufactured and marketed as being primarily for use in hunting;
  • Slings; and
  • Miscellaneous gear 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. Off-road vehicles utilized as children’s toys are also excluded.
  • For more information see the Louisiana Department of Revenue’s website at http://www.revenue.louisiana.gov/NewsAndPublications/secondamendmentsalestaxholiday

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