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What You Need to Know About the Louisiana Sales Tax Holiday for Hunting Supplies

It’s the sales tax holiday that almost didn’t happen this year. Every year since 2009, Louisiana retailers of firearms, ammunition, and hunting supplies have relied on a Labor Day three-day weekend state sales tax holiday for a bump in sales. Some retailers report that the weekend accounts for about 80 percent of the month’s sales.

But this year, the Louisiana House passed a concurrent resolution that would put an end to all state sales tax holidays.

The bill set out to eliminate not only the sales tax relief on hunting supplies, but also on back-to-school items and hurricane-preparedness products in an effort to make up for Louisiana’s $1.6 billion budget shortfall. In the end, the Senate Committee spared the hunting supplies sales tax holiday, which is known as the "Second Amendment Weekend Sales Tax Holiday," but eliminated the others.  

Here’s what you need to know about this still-existent sales tax holiday.

When Is It?

The three day Louisiana Second Amendment Weekend Sales Tax Holiday takes place the first weekend of every September on Labor Day. This year, it begins on Friday, September 4, and runs until Sunday, September 6.

What is Exempt from Sales Tax?

If you sell hunting supplies, your customers won’t be required to pay sales tax this upcoming weekend. According to the Annual Louisiana Second Amendment Weekend Holiday Act, the following purchases should be sold as tax free.

  • Consumer purchases of hunting supplies, firearms, and ammunition. The Act excludes purchases made by businesses.
  • Animals, even if used for hunting purposes, are excluded from the sales tax holiday.
  • The Act defines “hunting supplies” as any tangible personal property for the use of hunting. This includes archery supplies and off-road vehicles like ATVs, pirogues, and airboats. Also included are animal feed, accessories, apparel, shoes and bags used for hunting, and accessories such as binoculars, tools, knives, decoys, blinds, chairs, optics, hearing protections and other miscellaneous gear. Firearms are also included, which are defined as shotguns, rifles, pistols, revolvers, and handguns.

Are There Any Time Provisions?

The Act defines the time period that sales are eligible for the sales tax exemption as the first Friday through Sunday in September. In order for a sale to be tax exempt, one of the following must occur during the three day holiday:

  • The title of the item must be transferred to the buyer, or the buyer must take possession of it.
  • The buyer places one of the eligible items on layaway, and the seller physically sets it aside to be delivered to the buyer in the future.
  • A buyer makes a final payment on a layaway, even if the layaway was created before the sales tax holiday.
  • The buyer orders the product and pays for it during the sales tax holiday, but the delivery is made after it ends. If the buyer requests a delay of the shipment, the sales tax exemption does not apply.
  • If a buyer makes a purchase with a rain check, it qualifies for the exemption, no matter when the rain check was issued. But if a seller issues the rain checks during the sales tax weekend and a buyer makes a purchase after it ends, the item will not qualify.
  • If a buyer exchanges an eligible item after the sales tax holiday ends for an identical item, no sales tax will be due.
  • If a buyer exchanges an item after the sales tax holiday ends and receives a credit for another item, sales tax is due on the new item.
  • If a buyer returns an eligible items 60 days after the sales tax holiday, the seller can’t refund sales tax unless the buyer provides a receipt showing that it was paid, or the seller has documentation that shows it.

What About Additional Costs to Business Owners?

According to the Louisiana Department of Revenue, if your business incurs a cost associated with the sales tax holiday, you are eligible for a credit in the amount of $25 for each cash register you have to reprogram. You will be able to claim this credit as long as the costs were associated with the tax holiday, and the reprogramming was done by an outside vendor. You can claim the credit on line 12A of your state sales and use tax return, but you will have to attach all invoices by external vendors in order to receive the credit.

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.
Avalara Author
Suzanne Kearns
Avalara Author Suzanne Kearns