Louisiana Second Amendment Sales Tax Holiday, How You Can Save

(KPEL News) - Louisiana is having another Second Amendment Sales Tax Holiday this Friday, September 5, Saturday, September 6, and Sunday, September 7, where you can save on guns, ammunition, and more in preparation for hunting and other activities.

The Louisiana Department of Revenue says that by an act of the Louisiana Legislature, everyone in the state is eligible to save money on their purchases during this weekend.

According to state statute RS 47:305.62, each year the state holds a sales tax holiday for those looking to save on consumer purchases during the Second Amendment Sales Tax Holiday.

What Is Not Included In The Sales Tax Holiday?

Just like any other event, some items do not qualify as part of Louisiana's Second Amendment Sales Tax Holiday.

The Legislature decides, by law, which items do and do not qualify for the sales tax exemption.

Some of the items that are not included in the sales tax break include, but are not limited to, the following:

• Hunting dogs
• Animal feed
• Off-road vehicles
• Vessels such as airboats

During the Sales Tax Holiday weekend, many retailers take advantage of the time to offer their own discounts, providing a break on sales tax.

You need to check with each dealer to find out if they are willing to or are offering a sale where THEY would pay the sales tax on the item.

What Kind Of Items Are Exempt From Sales Tax For The Sales Tax Holiday?

Here are the items you'll get a break on:

• Firearms 
• Ammunition
• Specified hunting Supplies
• Archery items
• Hunting apparel
• Certain kinds of knives
• Accessories designed for hunting
• 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
• Tools manufactured and marketed as being primarily for use in hunting
• Firearm cases and accessories
• Pirogues
• Range finders

Also, please note that this is for individual personal sales only; it is not available to businesses or commercial purchases.

Now, if you are wondering if there is a specific item and whether or not it is covered, or whether items you have shipped are covered, here is the law:

§305.62. Exemption: Annual Louisiana Second Amendment Weekend Holiday

A. This Act shall be known as the Annual Louisiana Second Amendment Weekend Holiday Act.

B.(1) Notwithstanding any other provisions of law to the contrary, the sales and use tax levied by the state of Louisiana and its political subdivisions shall not apply to the sales price or cost price of any consumer purchases of firearms, ammunition, and hunting supplies that occur each calendar year on the first consecutive Friday through Sunday of September.

(2) For purposes of this Section,"consumer purchases" shall mean purchases by individuals of firearms, ammunition, and hunting supplies not for business purposes. Consumer purchases shall not include the purchase of animals for the use of hunting.

(3) For the purposes of this Section, "hunting supplies" shall mean purchases of any tangible personal property for the use of hunting, including but not limited to archery, pirogues, accessories, apparel, shoes, bags, binoculars, tools, firearm and archery cases, firearm and archery accessories, range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and enhancements, holsters, belts, slings, and miscellaneous gear. Hunting supplies shall not include the purchase of animal feed, float tubes, off-road vehicles such as ATVs, or vessels such as airboats.

(4) For purposes of this Section, "firearms" shall mean a shotgun, rifle, pistol, revolver, or other handgun.

C. This provision will apply if and only if during the time period provided for in Paragraph (B)(1) of this Section, one of the following occurs:

(1) Title to or possession of firearms, ammunition and hunting supplies are transferred from a selling dealer to a purchaser.

(2) A customer selects an eligible item from the selling dealer's inventory for layaway that is physically set aside in the selling dealer's inventory for future delivery to that customer.

(3) The customer makes final payment and withdraws an item from layaway that might have been placed before the time period provided for in Paragraph (B)(1) of this Section.

(4) The customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment, even if delivery is made after the time period provided for in Paragraph (B)(1) of this Section, provided that the customer has not requested delayed shipment.

D. Eligible items that customers purchase during the time period provided for in Paragraph (B)(1) of this Section with "rain checks" will qualify for exemption, regardless of when the "rain checks" were issued. However, issuance of "rain checks" during the exemption period will not qualify items for exemption if the otherwise eligible items are actually purchased after the time period provided for in Paragraph (B)(1) of this Section.

E.(1) When a customer purchases an eligible item during the time period provided for in Paragraph (B)(1) of this Section and exchanges the item without additional cash consideration after such time period for an essentially identical item of different size, caliber, color, or other feature, no additional tax is due.

(2) When a customer after the time period provided for in Paragraph (B)(1) of this Section, returns an eligible item that was purchased during such time period and receives credit on the purchase of a different item, the appropriate sales tax is due on the purchase of the new item.

F. For a sixty-day period after the time period provided for in Paragraph (B)(1) of this Section, when a customer returns an item that would qualify for an exemption, no credit or refunds of sales tax shall be given unless the customer provides a receipt or invoice that shows that the sales tax was paid, or the retailer has sufficient documentation that shows that the tax was paid on the specific item. This sixty-day period is not intended to change a dealer's policy concerning the time period during which returns will be accepted.

For more information, you can visit the Louisiana Department of Revenue's website.