HASBSB56 TYLERT 2852
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 56 2023 Regular Session Cathey
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX EXEMPTIONS. Reinstates the Second Amendment sales tax
holiday.(7/1/23)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Provides hunting supplies shall not include the purchase of animal feed.
float tubes, off-road vehicles such as ATVs or vessels such as airboats.
2. Imposes sales tax during the Second Amendment sales tax holiday upon
all purchases that are not defined as hunting supplies.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
DIGEST
SB 56 Engrossed 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.
Proposed law provides hunting supplies shall not include the purchase of animal feed.
float tubes, off-road vehicles such as ATVs or vessels such as airboats.
Proposed law imposes sales tax during the Second Amendment sales tax holiday upon all
purchases that are not defined as hunting supplies.
Effective July 1, 2023.
(Amends R.S. 47:305.62(B)(3); Adds R.S. 47:302(BB)(119), 321(P)(120), 321.1(I)(120),
and 331(V)(120))
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Emily W. Toler
Attorney