HLS 19RS-46 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 60
BY REPRESENTATIVE JAY MORRIS AND SENATOR RISER
TAX/SALES-USE-EXEMPT: Provides for the effectiveness of the sales and use tax
exemption for the Second Amendment Weekend sales tax holiday
1 AN ACT
2To enact R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111), relative to
3 sales and use tax; to provide for the effectiveness of the annual Second Amendment
4 Weekend sales tax holiday; to provide for an effective date; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111) are
8hereby enacted to read as follows:
9 §302. Imposition of tax
10 * * *
11 BB. Notwithstanding any other provision of law to the contrary, including
12 but not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
13 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
14 levied pursuant to the provisions of this Section, except for the retail sale, use,
15 consumption, distribution, or storage for use or consumption of the following:
16 * * *
17 (110) The Annual Louisiana Second Amendment Weekend Holiday as
18 provided in R.S. 47:305.62.
19 * * *
Page 1 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-46 ORIGINAL
HB NO. 60
1 §321. Imposition of tax
2 * * *
3 P. Notwithstanding any other provision of law to the contrary, including but
4 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
5 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
6 levied pursuant to the provisions of this Section, except for the retail sale, use,
7 consumption, distribution, or storage for use or consumption of the following:
8 * * *
9 (111) The Annual Louisiana Second Amendment Weekend Holiday as
10 provided in R.S. 47:305.62.
11 * * *
12 §321.1. Imposition of tax
13 * * *
14 I. Notwithstanding any other provision of law to the contrary, including but
15 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
16 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
17 levied pursuant to the provisions of this Section, except for the retail sale, use,
18 consumption, distribution, or storage for use or consumption of the following:
19 * * *
20 (111) The Annual Louisiana Second Amendment Weekend Holiday as
21 provided in R.S. 47:305.62.
22 * * *
23 §331. Imposition of tax
24 * * *
25 V. Notwithstanding any other provision of law to the contrary, including but
26 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
27 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
Page 2 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-46 ORIGINAL
HB NO. 60
1 levied pursuant to the provisions of this Section, except for the retail sale, use,
2 consumption, distribution, or storage for use or consumption of the following:
3 * * *
4 (111) The Annual Louisiana Second Amendment Weekend Holiday as
5 provided in R.S. 47:305.62.
6 * * *
7 Section 2. This Act shall become effective upon signature by the governor or, if not
8signed by the governor, upon expiration of the time for bills to become law without signature
9by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
10vetoed by the governor and subsequently approved by the legislature, this Act shall become
11effective on the day following such approval.
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 60 Original 2019 Regular Session Jay Morris
Abstract: Reinstates the effectiveness of the Annual La. Second Amendment Weekend
sales tax holiday for all state sales and use tax levies.
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible
personal property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47: 321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Present law provides for a variety of exemptions and exclusions applicable to state sales and
use taxes.
Present law authorizes an annual state and local sales tax holiday, known as the Annual La.
Second Amendment Weekend Holiday, for the cost price of consumer purchases of firearms,
ammunition, and hunting supplies occurring on the first Friday through Sunday in
September.
Present law suspends numerous exemptions from the four levies of state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) through June 30, 2025.
Present law suspends effectiveness of the Annual La. Second Amendment Weekend sales
tax holiday from all state sales and use tax levies through June 30, 2025, thereby making
these items subject to state sales and use tax.
Page 3 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-46 ORIGINAL
HB NO. 60
Proposed law adds the Annual La. Second Amendment weekend sales tax holiday to the list
of exemptions currently effective through June 30, 2025.
Effective upon the signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111))
Page 4 of 4
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.