2023 Regular Session ENROLLED
SENATE BILL NO. 56
BY SENATOR CATHEY AND REPRESENTATIVES ECHOLS, GAROFALO AND
THOMPSON
1 AN ACT
2 To amend and reenact R.S. 47:305.62(B)(3) and to enact R.S. 47:302(BB)(119),
3 321(P)(120), 321.1(I)(120), and 331(V)(120), relative to state sales and use tax
4 exemptions; to provide with respect to the annual Second Amendment sales tax
5 holiday; to exclude purchases of certain items from qualifying for the sales tax
6 holiday; to reinstate the Second Amendment sales tax holiday; to exempt the sale of
7 firearms, ammunition, and hunting supplies from state sales and use tax; to provide
8 for an effective date; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S.47:305.62(B)(3) is hereby amended and reenacted and R.S.
11 47:302(BB)(119), 321(P)(120), 321.1(I)(120), and 331(V)(120) are hereby enacted to read
12 as follows:
13 §302. Imposition of tax
14 * * *
15 BB. Notwithstanding any other provision of law to the contrary, including but
16 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
17 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
18 levied pursuant to the provisions of this Section, except for the retail sale, use,
19 consumption, distribution, or storage for use or consumption of the following:
20 * * *
21 (119) Eligible purchases made during the Second Amendment sales tax
22 holiday as provided in R.S. 47:305.62.
23 * * *
24 §305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday
25 * * *
ACT No. 288
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 56 ENROLLED
1 B.
2 * * *
3 (3) For the purposes of this Section, "hunting supplies" shall mean purchases
4 of any tangible personal property for the use of hunting, including but not limited to
5 archery, off-road vehicles, and vessels such as ATVs, airboats, and pirogues,
6 accessories, animal feed, apparel, shoes, bags, float tubes, binoculars, tools, firearm
7 and archery cases, firearm and archery accessories, range finders, knives, decoys,
8 treestands, blinds, chairs, optics, hearing protection and enhancements, holsters,
9 belts, slings and miscellaneous gear. Hunting supplies shall not include the
10 purchase of animal feed, float tubes, off-road vehicles such as ATVs or vessels
11 such as airboats.
12 * * *
13 §321. Imposition of tax
14 * * *
15 P. Notwithstanding any other provision of law to the contrary, including but
16 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
17 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
18 levied pursuant to the provisions of this Section, except for the retail sale, use,
19 consumption, distribution, or storage for use or consumption of the following:
20 * * *
21 (120) Eligible purchases made during the Second Amendment sales tax
22 holiday as provided in R.S. 47:305.62.
23 * * *
24 §321.1. Imposition of tax
25 * * *
26 I. Notwithstanding any other provision of law to the contrary, including but
27 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
28 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
29 levied pursuant to the provisions of this Section, except for the retail sale, use,
30 consumption, distribution, or storage for use or consumption of the following:
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words in boldface type and underscored are additions. SB NO. 56 ENROLLED
1 * * *
2 (120) Eligible purchases made during the Second Amendment sales tax
3 holiday as provided in R.S. 47:305.62.
4 * * *
5 §331. Imposition of tax
6 * * *
7 V. Notwithstanding any other provision of law to the contrary, including but
8 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
9 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
10 levied pursuant to the provisions of this Section, except for the retail sale, use,
11 consumption, distribution, or storage for use or consumption of the following:
12 * * *
13 (120) Eligible purchases made during the Second Amendment sales tax
14 holiday as provided in R.S. 47:305.62.
15 * * *
16 Section 2. This Act shall become effective on July 1, 2023; if vetoed by the governor
17 and subsequently approved by the legislature, this Act shall become effective on July 1,
18 2023, or the day following such approval by the legislature whichever is later.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.