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2016 Louisiana Second Amendment Weekend Sales Tax Holiday: September 2-4
Source:
revenue.louisiana.gov
- Aug 8, 2016
The 2016 Louisiana Second Amendment Weekend Sales Tax Holiday takes place Friday, September 2 through Sunday, September 4.
Act 453 of the 2009 Regular Session of the Louisiana Legislature enacted the "Annual Louisiana Second Amendment Weekend Holiday Act" that provides an exemption from state and local sales and use taxes on individuals' purchases of firearms, ammunition and hunting supplies on the first Friday through Sunday each September.
Amended for Fiscal Years 2016-2017 and 2017-2018
As amended by acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature, the Second Amendment Weekend Sales Tax Holiday provides for a two percent exemption from the state sales tax on purchases of eligible items for the period from July 1, 2016, through June 30, 2018. During the first weekend in September in 2016 and 2017, eligible purchases are subject to three percent state sales tax. Beginning July 1, 2018, eligible purchases are again exempted fully from the state sales tax.
Purchases Eligible for Exemption
The sales tax holiday applies to all consumer purchases of firearms, ammunition and hunting supplies. Firearms eligible for the sales tax exemption include shotguns, rifles, pistols, revolvers, or other handguns which may be legally sold or purchased in Louisiana. Ammunition intended to be fired from a gun or firearm is eligible for the sales tax exemption. Hunting supplies are eligible for the sales tax exemption only if used for and designed for hunting. Eligible hunting supplies include:
Archery items such as bows, crossbows, arrows, quivers and shafts;
Off-road vehicles including all-terrain vehicles designed and intended primarily for hunting. The exemption does not apply to golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana, or heavy equipment such as cranes, forklifts, backhoes and bulldozers;
Vessels such as airboats and pirogues designed and intended for hunting;
Accessories designed for hunting;
Animal feed manufactured and marketed for consumption primarily by game, which can be legally hunted. This does not include food for animals kept as pets;
Apparel including safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks, and thermal underwear manufactured and marketed as being primarily for wear or use while hunting;
Hunting shoes or boots designed for hunting;
Bags to carry game or hunting gear;
Float tubes if purchased to be used for hunting;
Binoculars if purchased to be used for hunting;
Tools manufactured and marketed as being primarily for use in hunting;
Firearm and archery cases;
Firearm and archery accessories;
Range finders;
Knives manufactured and marketed as being primarily for use in hunting. This excludes the purchase of knives by an individual for household, business, or other recreational uses;
Decoys;
Tree stands;
Blinds;
Chairs to be used for hunting. This excludes an individual’s purchase of chairs or other furniture for household, business, or other recreational uses;
Optics such as rifle scopes and impact resistant glasses for shooting;
Hearing protection gear and enhancements;
Holsters;
Belts that are manufactured and marketed as being primarily for use in hunting;
Slings; and
Miscellaneous gear manufactured and marketed as being primarily for use in hunting. This includes other hunting-related gear or supplies not previously listed. This excludes the purchase of toy guns and vessels. Off-road vehicles utilized as children’s toys are also excluded.
Purchases That Are Not Eligible
Eligible purchases do not include:
Animals, such as dogs
Toy guns
Vessels or off road vehicles utilized as children's toys
Firearms other than those
Purchases made by a business or for business purposes
Conditions for Exemption
The following activities will be eligible during the three days of the Second Amendment Weekend Sales Tax Holiday:
Buying and accepting delivery of consumer purchases of firearms, ammunition and hunting supplies.
Making final payment on a consumer purchase previously placed on layaway or ordering a consumer purchase for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment; and
Placing consumer purchases on layaway.
Special Provisions
Purchases made during the holiday with "rain checks" issued before the three day holiday are eligible for the exemption, but purchases after the holiday with "rain checks" issued during the holiday are not eligible for the exemption.
Orders for immediate shipment are eligible for exemption, even if the shipment is after the holiday, provided that the customer does not request delayed shipment.
When a customer purchases an eligible item during the three day holiday, returns it without additional cash consideration after the three day holiday and exchanges it for an essentially identical item of different size, caliber, color or other feature, then it will be eligible for the exemption.
When a customer purchases an item eligible for the sales tax exemption during the three-day holiday, returns it after the sales tax holiday and then receives credit on the purchase of a different item, the sales tax is due on the purchase of the new item.
For a sixty day period after the holiday, dealers who issue a refund or credit for the return of merchandise that was eligible for the sales tax exemption during the three day holiday can issue a refund or credit for the state and local sales tax only if the customer returning the consumer purchase has receipts or other documentation proving that the sales tax was actually paid on the original purchase.
Return Filing Procedures
Retailers should report exempt sales on Schedule A-3 of the Louisiana State Sales Tax Return (R-1029) using exemption code 5088.
Questions concerning this matter can be directed to the Customer Service Division at 855-307-3893.
Category: Louisiana
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