Emergency Rule: Annual Louisiana Second Amendment Weekend Sales Tax Holiday

The Louisiana Department of Revenue has issued an emergency rule concerning the provisions of the Annual Louisiana Second Amendment Weekend Sales Tax Holiday.

The rule defines the terms and conditions of the sales tax holiday.

Act 453 of the 2009 Regular Session of the Legislature provides an exemption of state and local sales and use taxes on consumer purchases of firearms, ammunition and hunting supplies. This sales tax holiday will occur each calendar year on the first consecutive Friday through Sunday of September. The Annual Louisiana Second Amendment Weekend Sales Tax Holiday begins at 12:01 a.m. on that Friday and ends at 12 midnight on the following Sunday. During this weekend the sales and use tax levied by the state and its political subdivisions shall not apply to the sales price or cost price of any consumer purchases of firearms, ammunition and hunting supplies.

The full text of the rule (LAC 61:I.4425) is available for viewing or downloading at www.revenue.louisiana.gov.

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