Avalara Taxrates > Blog > Sales Tax News > Louisiana’s sales tax holiday for hunters - Avalara

Louisiana’s sales tax holiday for hunters

  • Aug 31, 2017 | Gail Cole

 Certain archery supplies qualify for Louisiana's Second Amendment sales tax holiday.

A variety of firearms, ammunition, and hunting supplies are subject to a reduced rate of sales tax in Louisiana, Sept. 1–3, 2017.

The state first celebrated the Second Amendment with a tax-free period in 2009. Back then, qualifying products were entirely exempt from state and local sales tax, and the plan is for the full exemption to resume starting July 1, 2018. However, fiscal problems inspired state officials to change the exemption to a reduction in 2016. Therefore, during all 2017 sales tax holidays (Louisiana generally offers three), qualifying products are subject to a 3 percent state sales tax.

Qualifying products

The following items are eligible for the reduced sales tax rate:

  • Firearms that may be legally bought and sold in Louisiana, including handguns, pistols, revolvers, rifles, and shotguns
  • Ammunition for the above
  • Hunting supplies “used for and designed for hunting”

Certain accessories and apparel are also eligible for the reduced rate, including:

  • Animal feed for game that can be legally hunted
  • Apparel manufactured and marketed for use while hunting
  • Bags to carry game or hunting gear
  • Blinds and decoys
  • Hearing protection
  • Range finders
  • Tree stands

The role of intention

For certain items, the intention of the purchaser determines taxability. For example, float tubes qualify for the reduced rate when “purchased to be used for hunting,” but not when purchased for use in a pool or an afternoon of R & R at a lake. The same goes for belts, binoculars, chairs, and certain knives. When purchased specifically for use during hunting excursions, they qualify; when purchased for other purposes, they don’t.

However, only certain vessels and vehicles qualify. The state allows an exemption (or reduced rate) for airboats, pirogues, and off-road vehicles “designed and intended primarily for hunting.” Yet dirt bikes, golf carts, and motorcycles don’t qualify, even if the purchaser intends to use them while hunting.

Special provisions

The reduced rate applies to all qualifying goods purchased during the sales tax holiday, as well as:

  • Orders taken for immediate shipment, even if shipment occurs post holiday
  • Purchases made during the holiday with rain checks issued earlier
  • Exchanges of an identical item purchased during the sales tax holiday

For additional details, see the Louisiana Department of Revenue.

More than a dozen states are providing sales tax holidays in 2017, but compliance in Louisiana is most challenging. Instead of not charging any tax, which is complicated enough, retailers must program point-of-sale systems to charge the reduced rate.

Tax automation software can help facilitate sales and use tax compliance in all states, even during tax-free periods. Learn how it works.

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.