Annual Louisiana Second Amendment Weekend Holiday Scheduled Friday, September 1, through Sunday, September 3, 2023
Act 288 of the 2023 Regular Session amended and reenacted La. R.S. 47:305.62, the Annual Louisiana Second Amendment Weekend Holiday exemption that exempts consumer purchases of firearms, ammunition, and hunting supplies. The holiday occurs each calendar year on the first consecutive Friday through Sunday of September. This year the holiday falls on September 1-3, 2023. The holiday begins on Friday, September 1, at 12:01 a.m. and ends at midnight on Sunday, September 3, 2023.
This exemption applies to state and local sales tax.
Hunting supplies do not include the purchase of animal feed, float tubes, off-road vehicles such as ATVs or vessels such as airboats. Pirogues are still eligible for the exemption.
(The Louisiana Legislature suspended the application of certain sales and use tax exemptions and exclusions found in Louisiana law through June 30, 2025, under Act 1 of the 2018 Third Extraordinary Session of the Legislature. The Annual Louisiana Second Amendment Weekend Holiday was not in effect for the state sales tax impositions and was thereby suspended. The local sales tax levies were unaffected during the suspension and the local jurisdictions held their holiday. The Legislature may suspend an exemption or exclusion at the state level but not the local level and not run afoul of any uniformity requirements found in the Louisiana Constitution. See BP Oil Co. v. Plaquemines Parish Government, 93- CA-1109 (La. 1/27/1995), 651 So.2d 1322.)
The latest will of the Legislature has made some slight adjustments to what is included or excluded in La. R.S. 47:305.62, and those changes are applicable to both the state and local taxing jurisdictions.
The Louisiana Uniform Local Sales Tax Board is issuing this informal policy advice as a reminder so that the Annual Louisiana Second Amendment Weekend Holiday exemption on local sales taxes may be applied uniformly statewide by dealers, taxpayers, and collectors. Please view the PDFs below for more information.