The annual Louisiana Second Amendment Weekend Sales Tax Holiday takes place Friday, Sept. 4 through Sunday, Sept. 6. During these three days, purchases of specified firearms, ammunition and hunting supplies are exempt from state and local sales taxes in Louisiana.
Purchases eligible for exemption
The exemption applies statewide 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 fired from a gun or firearm is eligible for the tax exemption. Hunting supplies which are used and designed for hunting are eligible for the exemption and include the following:
- Archery items such as bows, crossbows, arrows, quivers, shafts, cases, and other archery accessories;
- Accessories designed for hunting;
- 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;
- Tools manufactured and marketed as being primarily for use in hunting;
- Firearm cases and accessories;
- Pirogues;
- 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 and 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, and binoculars if purchased to be used for hunting;
- Hearing protection gear and enhancements;
- Holsters, belts that are manufactured and marketed as being primarily for use in hunting, and 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, including deer corn.
Purchases that are not eligible for exemption
In addition to the specific ineligible purchases mentioned above, the following purchases do NOT qualify for the exemption:
- Sale of animals used while hunting, such as dogs;
- Animal feed for domesticated animals;
- Sales or purchases of toys or off-road vehicles, including all-terrain vehicles;
- Golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana;
- Heavy equipment such as cranes, forklifts, backhoes, and bulldozers; or
- Float tubes and vessels, such as airboats.
For more information, click here: https://revenue.louisiana.gov/SecondAmendment/
