DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 24 Original 2018 First Extraordinary Session Smith
Abstract: Repeals the Annual La. Sales Tax Holiday, the annual sales tax holiday for hurricane
preparedness items or supplies, and the Annual La. Second Amendment Weekend Holiday.
Present law establishes the La. Annual Sales Tax Holiday where the first $2,500 of the sales price
of tangible personal property shall not apply to state sales and use tax. The date for the holiday is
the first consecutive Friday and Saturday of August each year. Present law further provides for
administration of these provisions.
Proposed law repeals present law.
Present law establishes an annual sales tax holiday for hurricane-preparedness items or supplies
during which the first $1,500 of the sales price of eligible tangible personal property shall not apply
to state sales and use tax. Eligible items include hurricane-preparedness items such as portable self-
powered light sources, batteries, fuel tanks, portable radios, food storage coolers, and blue ice
products. The date for the holiday is the last weekend in May of each year. Present law further
provides for administration of these provisions.
Proposed law repeals present law.
Present law establishes the La. Second Amendment Weekend Holiday where all sales of firearms,
ammunition, and hunting supplies are exempt from state sales and use tax. The date for the holiday
is the first consecutive Friday through Sunday of Sept. each year. Eligible items include a variety
of firearms, off-road vehicles, airboats, animal feed, clothing and footwear, knives, blinds, optics,
archery supplies, and other items. Present law further provides for administration of these
provisions.
Proposed law repeals present law.
Effective July 1, 2018.
(Repeals R.S. 47:305.54, 305.58, and 305.62)