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 Reengrossed 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 a state sales and use tax holiday for the first $2,500 of the sales price of
consumer purchases of tangible personal property occuring on the first consecutive Friday and
Saturday in August.
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 authorizes an annual state sales tax holiday for hurricane-preparedness items or supplies,
for the first $1,500 of the sales price of purchases of hurricane-preparedness items as described in
the statute, occurring on the last Saturday and Sunday of May.
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 Louisiana Sales Tax Holiday, Annual La. Second
Amendment Weekend sales tax holiday, and the annual sales tax holiday weekend for hurricane-
preparedness items 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 purchases which qualify for the Annual Louisiana Sales Tax Holiday, Annual La. Second Amendment Weekend sales tax holiday, and the annual sales tax holiday weekend for
hurricane-preparedness items 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))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Add the annual sales tax holiday weekend that occurs in the first consecutive weekend
in August and the annual sales and use tax holiday that occurs in the last weekend in May
to the list of sales and use tax exemptions given effect through June 30, 2025.
The House Floor Amendments to the engrossed bill:
1. Technical amendments.