Louisiana House Bill HB24

Louisiana 2018 1st Special Session

• Introduced: 2/19/18
• Refer: 2/19/18
• Report Pass: 2/21/18

Caption

Expands the Annual Louisiana Second Amendment Weekend Holiday exemption and repeals other state sales tax holidays (Item #7) (EG +$400,000 GF RV See Note)

Impact

The impact of this bill on state laws includes modifications to existing statutes that govern sales tax exemptions. By limiting the scope of the sales tax holidays and providing a broader exemption during the Second Amendment Weekend, the state government is effectively reclassifying the context in which consumers can shop tax-free. Moreover, the passage of this bill would eliminate special exemptions previously afforded to hurricane preparedness items, potentially affecting preparedness initiatives, especially in states vulnerable to natural disasters.

Summary

House Bill 24 aims to expand the Annual Louisiana Second Amendment Weekend Holiday to provide a sales tax exemption on all tangible personal property purchases up to $2,500. This proposal repeals the existing state sales tax holiday for hurricane preparedness items and the general sales tax holiday, thereby consolidating and streamlining sales tax holidays under a single event focused on Second Amendment rights. The revised holiday will be held on the first consecutive Friday through Sunday in August, rather than in September, which may affect consumer purchasing patterns and financial planning around different seasonal needs.

Sentiment

Sentiment around HB 24 is largely polarized. Supporters argue that expanding the tax exemption on firearms and related goods promotes personal freedoms and boosts local economies by encouraging consumers to purchase such items. Conversely, opponents are concerned about the elimination of tax exemptions designed to support public safety measures during hurricane season, viewing the bill as prioritizing gun rights over community welfare and disaster preparedness.

Contention

Notable points of contention include the broader implications of repealing specific tax holidays aimed at providing necessities in urgent situations such as natural disasters. Critics contend that the focus on Second Amendment provisions could detract from attention to public safety and preparedness, particularly in light of Louisiana's geographic vulnerabilities. The debate highlights the tension between Second Amendment rights and community welfare considerations, with passionate arguments from both sides.