Louisiana ~ Sales and Use Tax: 2nd Amendment Weekend Tax Holiday Set for Sept. 2-4

CCH Tax Day Report

The Louisiana Department of Revenue has issued a bulletin explaining the 2016 Louisiana Second Amendment Weekend Sales Tax Holiday that begins on Friday, September 2, at 12:01 a.m. and ends at midnight on Sunday, September 4, 2016. During this three-day period, a partial (2%) exemption from state sales and use tax will be allowed on individual consumer purchases of firearms, ammunition, and a wide range of hunting supplies. The purchase price of eligible items will be subject to a 3% state sales tax.

From July 1, 2016, through June 30, 2018, the Second Amendment Weekend Sales Tax Holiday will provide only a partial tax exemption. Beginning July 1, 2018, eligible purchases will again be fully exempt from state sales tax.

Purchases Eligible for Partial Exemption

Firearms eligible for the partial tax exemption include shotguns, rifles, pistols, revolvers, or other handguns that may be legally sold or purchased in Louisiana. Ammunition intended to be fired from a gun or firearm is eligible for the partial exemption. The following hunting supplies are eligible for the partial exemption only if used and designed for hunting: archery items; off-road vehicles; vessels; animal feed for game; apparel, shoes, and boots; bags to carry game or hunting gear; float tubes; binoculars; firearm and archery cases and accessories; range finders; decoys, tree stands; blinds; chairs; optics; hearing protection gear and enhancements; holsters; slings; and knives, tools, belts, and miscellaneous gear primarily for use in hunting.

Ineligible Items

Animals, children’s toys, and purchases made by a business or for business purposes are not eligible for the partial tax exemption.

The bulletin discusses rain checks, layaways, delayed deliveries, returns, exchanges, and refunds and credits. Retailers should report exempt sales on Schedule A-3 (transactions taxed at 3%) of the Louisiana State Sales Tax Return (R-1029).

Press Release, Louisiana Department of Revenue, August 2016; Revenue Information Bulletin No. 16-050, Louisiana Department of Revenue, August 26, 2016, ¶202-751

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