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 Engrossed 2018 First Extraordinary Session Smith
Abstract: Expands the Annual La. Second Amendment Weekend Holiday to include purchases of
all tangible personal property and limits the state and local sales and use tax exemption to
the first $2,500 of a purchase, and repeals the Annual La. Sales Tax Holiday and the annual
sales tax holiday for hurricane-preparedness items or supplies.
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 changes present law by changing the date for the holiday from the first consecutive
Friday through Sunday in September to the first consecutive Friday through Sunday in August, and
by changing the name of the event from La. Second Amendment Weekend Holiday to La. Second
Amendment and General Sales and Use Tax Holiday.
Proposed law changes present law by imposing a limit of $2,500 on the price or cost of eligible
consumer purchases and by including in the definition of "consumer purchase" any tangible personal
property. Proposed law further excludes application of the exemption to any vehicle that is subject to license and title, except as otherwise provided in proposed law, and certain meals.
Effective July 1, 2018.
(Amends R.S. 47:305.62(A) and (B); Repeals R.S. 47:305.54 and 305.58)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Retains the La. Second Amendment Weekend Holiday.
2. Changes the reference to the exemption and the date of the event.
3. Imposes a limit on eligible consumer purchases of $2,500.
4. Expands eligibility for the exemption for any tangible personal property as defined by
proposed law.