The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 56 Original 2023 Regular Session Cathey
Present law (R.S. 47:305.62) establishes the Annual Louisiana Second Amendment Weekend
Holiday exempting the sale of eligible firearms, ammunition, and hunting supplies from state sales
and use tax on the first weekend of September.
Present law suspends the Second Amendment state sales tax holiday until July 1, 2025.
Proposed law adds the Second Amendment state sales tax holiday to the list of currently applicable
tax exemptions.
Effective July 1, 2023.
(Adds R.S. 47:302(BB)(119), 321(P)(120), 321.1(I)(120), and 331(V)(120))