Louisiana House Bill HB468

Louisiana 2013 Regular Session

• Introduced: 4/8/13
• Refer: 4/8/13

Caption

Authorizes purchases of certain custom items to be eligible for the Annual Louisiana Second Amendment Weekend Holiday under certain circumstances (OR DECREASE GF RV See Note)

Impact

The enactment of HB 468 is expected to invigorate consumer purchasing of custom items related to firearms and hunting during the holiday, potentially boosting local sales during this period. By extending the tax exemption to cover situations where the delivery of custom items is delayed, the bill aims to accommodate customers who may prefer to design and order specialized items without the constraint of immediate delivery. This shift may affect local retailers and manufacturers, encouraging more business to engage in custom orders during the sales tax holiday.

Summary

House Bill 468 proposes a modification to the existing Louisiana Second Amendment Weekend Holiday, which traditionally exempts certain purchases from state and local sales tax during a designated time period. This bill specifically authorizes purchases of custom items to be eligible for the sales tax holiday. Under the new provisions, customers can order custom items and qualify for the sales tax exemption even if the delivery occurs after the holiday period, provided that specific conditions are met. These conditions include paying a minimum deposit and not requesting a delayed shipment.

Sentiment

The sentiment surrounding HB 468 is largely positive among proponents who view the bill as a way to enhance consumer rights during the Second Amendment Weekend Holiday. Advocates argue that allowing custom items to qualify for the tax exemption aligns with the spirit of the holiday, promoting responsible gun ownership and recreational activities such as hunting. However, there may be some contention among groups concerned about potential overreach in tax policy or the implications of encouraging heightened firearm-related purchases.

Contention

Notable points of contention may arise from the implications of broadening the exemption criteria. Some opponents might express concerns that further tax exemptions could strain state revenue flow, especially if such purchases do not generate the expected increase in local business activity. Moreover, there will likely be ongoing debates about the appropriateness of linking sales tax exemptions to Second Amendment rights, with differing viewpoints on whether such legislation effectively supports public safety and responsible ownership.