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|2nd Amendment sales tax holiday -- Sept. 4-6|
The Louisiana Department of Revenue (LDR) has issued rules and dates for the first annual "Louisiana Second Amendment Weekend Sales Tax Holiday" slated for Friday, September 4, through Sunday, September 6.
Act 453 of the Regular Session of the 2009 Louisiana Legislature provides a three-day exemption from state and local sales and use taxes on consumer purchases of firearms, ammunition, and hunting supplies. This is an annual sales tax holiday that occurs each year on the first consecutive Friday through Sunday in September.
According to the statute, during this sales tax holiday weekend, the sales and use tax levied by the state and its political subdivisions shall not apply to any consumer purchases of firearms, ammunition and hunting supplies. The Annual Louisiana Second Amendment Weekend Holiday Act became effective July 9, 2009.
The state and local sales and use tax exemption applies to an individual's purchase of firearms, ammunition and hunting supplies. The sales and use tax exemption is not available for business purchases. Consumer purchases do not include the purchase of animals for hunting.
LDR has published a rule that details which consumer purchases are eligible for state and local sales and use tax exemption during the holiday and when these purchases are to occur. The rule (LAC 61:I.4425) is available on the Louisiana Administrative Code: Emergency Rules page at www.revenue.louisiana.gov.
During the Annual Louisiana Second Amendment Weekend Sales Tax Holiday, a consumer's purchase will be eligible for the state and local sales and use tax exemption, under any of the following conditions:
-- Title to or possession of firearms, ammunition and hunting supplies is transferred from a selling dealer to a purchaser.
-- A customer selects an eligible item from the selling dealer's inventory for layaway that is physically set aside in the selling dealer's inventory for future delivery to that customer.
-- The customer makes final payment and withdraws an item from layaway that might have been placed on layaway prior to the Annual Louisiana Second Amendment Weekend Sales Tax Holiday.
-- The customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment, even if delivery is made after the time period provided for in LAC 61:I4425.A, provided that the customer has not requested delayed shipment.
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