SLS 17RS-46 ORIGINAL
2017 Regular Session
SENATE BILL NO. 22
BY SENATOR PEACOCK
TAX/TAXATION. Provides for items eligible for the 2
nd
Amendment Sale Tax Holiday.
(gov sig)
1 AN ACT
2 To amend and reenact R.S. 47:305.62(B) and (C)(1), relative to the Annual Louisiana
3 Second Amendment Weekend Holiday; to provide for items eligible for the holiday;
4 to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:305.62(B) and (C)(1) are hereby amended and reenacted to read
7 as follows:
8 ยง305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday
9 A. * * *
10 B.(1) Notwithstanding any other provisions of law to the contrary, the sales
11 and use tax levied by the state of Louisiana and its political subdivisions shall not
12 apply to the sales price or cost price of any consumer purchases of firearms,
13 ammunition, and hunting archery supplies that occur each calendar year on the first
14 consecutive Friday through Sunday of September.
15 (2) For purposes of this Section,"consumer purchases" shall mean purchases
16 by individuals of firearms, ammunition, and hunting archery supplies not for
17 business purposes. Consumer purchases shall not include the purchase of animals for
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 22
SLS 17RS-46 ORIGINAL
1 the use of hunting.
2 (3) For the purposes of this Section, "hunting archery supplies" shall mean
3 purchases bows, arrows, broadheads, arrow quivers, arrow rests, bow cases, bow
4 sights, bow releases, bow stabilizers, and knives manufactured and marketed
5 as being primarily for use in hunting of any tangible personal property for the use
6 of hunting, including but not limited to archery, off-road vehicles, and vessels such
7 as ATVs, airboats, and pirogues, accessories, animal feed, apparel, shoes, bags, float
8 tubes, binoculars, tools, firearm and archery cases, firearm and archery accessories,
9 range finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection
10 and enhancements, holsters, belts, slings and miscellaneous gear.
11 (4) For purposes of this Section, "firearms" shall mean a shotgun, rifle, pistol,
12 revolver, or other handgun and shall include firearm cases, locks, components,
13 holsters, sights, scopes, and mounts.
14 C. This provision will apply if and only if during the time period provided for
15 in Paragraph (B)(1) of this Section, one of the following occurs:
16 (1) Title to or possession of firearms, ammunition, and hunting archery
17 supplies are transferred from a selling dealer to a purchaser.
18 * * *
19 Section 2. This Act shall become effective upon signature by the governor or, if not
20 signed by the governor, upon expiration of the time for bills to become law without signature
21 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
22 vetoed by the governor and subsequently approved by the legislature, this Act shall become
23 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 22 Original 2017 Regular Session Peacock
Present law provides for a Second Amendment sales tax holiday during which purchases of
firearms, ammunition, and hunting supplies are exempt from state and local sales and use
tax.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 22
SLS 17RS-46 ORIGINAL
Present law includes off-road vehicles and boats used for hunting and other hunting supplies
among the items that are eligible for the Second Amendment sales tax holiday.
Proposed law limits the Second Amendment holiday to firearms, ammunition, and archery
supplies and removes hunting supplies from the items eligible for the exemption during the
holiday.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:305.62(B) and (C)(1))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.