Louisiana is set to hold its annual Second Amendment sales tax holiday from September 6-8, 2019. During this time, consumers can purchase select firearms, ammunition and hunting supplies, free of state and local sales tax. The exemption excludes purchases of these items for business purposes.
It is important to note the Louisiana Legislature established Act 1 of the 2018 Third Extraordinary Session effective July 1, 2018 through June 30, 2025. This overrides any previous legislation regarding sales tax holidays including Louisiana Revised Statutes 47:305.54 (Louisiana Sales Tax Holiday), 305.58 (Louisiana Hurricane Preparedness Sales Tax Holiday) and 305.62 (Louisiana Second Amendment Weekend Sales Tax Holiday).