SLS 17RS-46 ENGROSSED
2017 Regular Session
SENATE BILL NO. 22
BY SENATOR PEACOCK
TAX/TAXATION. Provides for items eligible for the 2
nd
Amendment Sales Tax Holiday.
(8/1/17)
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 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 supplies not for business
17 purposes. Consumer purchases shall not include the purchase of animals for the use
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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 ENGROSSED
1 of hunting.
2 (3) For the purposes of this Section, "hunting supplies" shall mean purchases
3 of any tangible personal property for the use of hunting, including but not limited to
4 archery, off-road vehicles, and vessels such as ATVs, airboats, and pirogues,
5 accessories, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm
6 and archery cases, firearm and archery accessories, range finders, knives, decoys,
7 treestands, blinds, chairs, optics, hearing protection and enhancements, holsters,
8 belts, slings and miscellaneous gear hunting apparel, archery supplies, bows,
9 broadheads, arrow quivers, arrow rests, bow cases, bow sights, bow releases,
10 bow stabilizers, binoculars, firearm and archery accessories, hearing protection
11 and enhancement, belts, slings, and knives manufactured and marketed
12 primarily for use in hunting.
13 (4) For purposes of this Section, "firearms" shall mean a shotgun, rifle, pistol,
14 revolver, or other handgun and shall include firearm cases, locks, components,
15 holsters, sights, scopes, and mounts.
16 C. This provision will apply if and only if during the time period provided for
17 in Paragraph (B)(1) of this Section, one of the following occurs:
18 (1) Title to or possession of firearms, ammunition, and hunting supplies are
19 transferred from a selling dealer to a purchaser.
20 * * *
21 Section 2. This Act shall become effective August 1, 2017.
The original instrument was prepared by Leonore F. Heavey. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 22 Engrossed 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.
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 hunting
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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
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supplies.
Present law defines "hunting supplies" to mean purchases of any tangible personal property
for the use of hunting, including but not limited to archery, off-road vehicles, and vessels
such as ATVs, airboats, and pirogues, accessories, animal feed, apparel, shoes, bags, float
tubes, binoculars, tools, firearm and archery cases, firearm and archery accessories, range
finders, knives, decoys, treestands, blinds, chairs, optics, hearing protection and
enhancements, holsters, belts, slings and miscellaneous gear.
Proposed law redefines "hunting supplies" to mean hunting apparel, archery supplies, bows,
broadheads, arrow quivers, arrow rests, bow cases, bow sights, bow releases, bow stabilizers,
binoculars, firearm and archery accessories, hearing protection and enhancement, belts,
slings, and knives manufactured and marketed primarily for use in hunting.
Effective August 1, 2017.
(Amends R.S. 47:305.62(B) and (C)(1))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Expands the applicability of the bill from archery supplies to hunting
supplies.
2. Redefines hunting supplies.
3. Changes effective date.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.