Louisiana: Sales Tax Holiday Celebrates Second Amendment
- Sales Tax News
- Aug 8, 2013 | Gail Cole
Amendment II of the United State Constitution, ratified on December 15, 1791 as the Bill of Rights reads:
A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed.
Louisiana celebrates the second amendment once a year with a Second Amendment Weekend Sales Tax Holiday. During that time, individuals' purchases of firearms, ammunition and hunting supplies are exempt from state and local sales tax.
The Louisiana Department of Revenue (LDR) has produced a nifty video underscoring that the tax free weekend is for hunters. It begins with the statement, "Hunters and outdoor enthusiasts, you're getting a break." Implied: this is not for criminals.
In 2013, the tax free weekend take place Friday, September 6 through Sunday, September 8. Exempt items include, but are not limited to:
- Shotguns, rifles, pistols, revolvers, or other handguns legally available for sale or purchase in Louisiana;
- Archery items such as bows, crossbows, arrows, quivers and shafts;
- Knives manufactured and marketed as being primarily for use in hunting;
- Apparel manufactured and marketed as being primarily for wear or use while hunting, such as camouflage clothing, face masks and thermal underwear, and safety gear;
- Optics such as rifle scopes and impact resistant glasses for shooting; and
- Off-road vehicles designed and intended primarily for hunting.
The exemption does not apply to the following items:
- Animals (including hunting dogs);
- Toy guns; and
- Off-road vehicles used as toys, such as dirt bikes, go carts, or golf carts.
Additional details are available at LDR, on the Second Amendment Weekend Sales Tax Holiday page.
To date, Louisiana is the only state to celebrate the second amendment with a tax free weekend. It may one day be joined by Texas, where lawmakers have proposed a sales tax holiday for firearms and hunting supplies. But perhaps not. The Texas legislation has not gained much traction since it was introduced in February.
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