‘Second Amendment Weekend Sales Tax Holiday’ set Sept. 4-6

Staff reports

BATON ROUGE – The Louisiana Department of Revenue announced the first annual “Louisiana Second Amendment Weekend Sales Tax Holiday” will be Sept. 4-6.

An act of the state legislature provides a three-day exemption from state and local sales and use taxes on consumer firearms, ammunition and hunting supplies.

The annual sales tax holiday will take place each year on the first consecutive Friday through Sunday in September.

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 is available on the Louisiana Administrative Code: Emergency Rules page at revenue.louisiana.gov.

During the 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 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.