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Louisiana’s 2014 2nd Amendment Sales Tax Holiday


 Many hunting supplies are sales tax exempt during Louisiana's 2nd Amendment sales tax holiday in September.

Many states are offering sales tax holidays in 2014, including Louisiana. For the past several years, the Pelican State has provided a Second Amendment Weekend sales tax holiday. In 2014, it takes place Friday, September 5 through Sunday, September 7.

During the 2nd Amendment tax-free weekend, individuals may purchase ammunition, firearms, and hunting supplies exempt from state and local sales and use taxes.

Exempt

The following items are exempt from sales tax when purchased by individual consumers, so long as they are legally available for sale in Louisiana:

  • Ammunition intended to be fired from a gun or firearm
  • Handguns
  • Pistols
  • Revolvers
  • Rifles
  • Shotguns

Hunting supplies must be designed and used for hunting to qualify for the exemption. Examples include but are not limited to:

  • Animal feed manufactured and marketed to be consumed primarily by legally hunted game animals (not pet food);
  • Apparel manufactured and marketed for wear while hunting, such as camouflage clothing and safety gear;
  • Archery items such as arrows, bows, and crossbows;
  • Binoculars purchased to use while hunting;
  • Blinds and decoys;
  • Chairs used for hunting;
  • Holsters;
  • Knives; and
  • Off-road vehicles designed and intended primarily for hunting (not, for example, golf carts or tractors).

In order for the exemption from sales tax to be valid, consumers must:

  • Buy and accept delivery of eligible goods during the sales tax holiday;
  • Make final payment on eligible goods place on layaway or ordered  for immediate delivery (even if delivery is delayed, so long as the delay is not requested by the consumer); or
  • Place eligible purchases on layaway.

Additional information, including special provisions and the cash register reprogramming credit, is available on the Louisiana Department of Revenue website.

How does your business handle sales tax holidays and sales tax obligations throughout the year? Learn how an automated sales tax solution works.

photo credit: Scott & Emily www.wegoslow.com via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.