Louisiana Hunting Sales Tax Holiday
- Sales Tax News
- Aug 20, 2012 | Susan McLain
Louisiana’s Second Amendment Weekend Sales Tax Holiday is scheduled for Friday, September 7 – Sunday, September 9, 2012.
What Is The Second Amendment Sales Tax Holiday?
In 2009, the Louisiana Legislature passed Act 453 providing “…that the state and local sales and use tax shall not apply to consumer purchases of firearms, ammunition, and hunting supplies each year for a certain period….” Note that the “…sales and use tax exemption is available only for individuals’ purchases and is not available for business purchases.”
Eligible and Ineligible Items
Purchases eligible for the exemption from sales tax during this time period include:
- Firearms, ammunition and hunting supplies (for consumer purchase) including archery, shotgun, rifle, pistol, revolver or other handgun;
- Animal feed intended for “…consumption primarily by game, which can be legally hunted;”
- Safety gear, camouflage, jackets, hats and other items “…manufactured and marketed as being primarily for wear or use while hunting;”
- Hunting gear including holsters and bags to carry game;
- Binoculars used only for hunting and hearing protection gear;
- Clothing used for hunting including hunting shoes or boots;
- Knives primarily used in the course of hunting;
- “Off-road vehicles such as all terrain vehicles designed and intended primarily for hunting;”
- Rifle scopes, range finders, slings, tree stands;
- “Vessels such as airboats and pirogues designed and intended for hunting;”
- “Tools that are manufactured and marketed as being primarily for use in hunting.”
Items in the not eligible category include “…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.”
Rain Checks – Previously issued rain checks, if still valid, may be redeemed during the sales tax holiday, regardless of when issued; rain checks issued during the holiday but redeemed after the holiday is over do not qualify for the sales tax exemption.
Layaway - Layaway items that are in inventory and set aside during the sales tax holiday for future delivery and layaway items where final payment on a layaway item “…that might have been placed before the time period provided…” qualify for the sales tax exemption.
Cash Register Reprogramming Credit
A credit of up to $25 for each cash register that requires reprogramming is allowed by Louisiana state law. A dealer must have been invoiced by an external provider of services. Internal reprogramming services “…rendered within their businesses by such internal persons as owners, officers, partners, or employees,” do not qualify for the reprogramming credit.