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.
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))