Louisiana 2021 Regular Session

Louisiana House Bill HB9

Introduced
2/9/21  
Introduced
2/9/21  
Refer
2/9/21  
Refer
2/9/21  
Refer
4/12/21  

Caption

Provides for the Annual Louisiana Second Amendment Weekend Holiday (OR -$350,000 GF RV See Note)

Impact

If passed, HB9 will impact Louisiana's sales and use tax structure by providing a specific tax holiday for firearms and related purchases. By amending existing laws, it aims to reinstate favorable conditions for consumers looking to purchase items that could be subjected to state sales tax without the exemption. This is seen as a means to support local businesses while also encouraging responsible firearm ownership and associated recreational activities. Additionally, the bill repeals any prior tax exemptions that were applicable up until this new structure was proposed, thus making the seasonal exemption clearer and more beneficial for consumers.

Summary

House Bill 9 (HB9) reinstates and modifies the Annual Louisiana Second Amendment Weekend Holiday sales tax exemption, which concerns the sale of firearms, ammunition, and hunting supplies. This bill sets forth that from July 1, 2018, to June 30, 2025, the tax levied on these items will not include exemptions. It changes the annual holiday from September to the last consecutive Saturday and Sunday of July, further stipulating that it applies to the first $2,500 of such purchases made from physical retail locations within the state. The bill seeks to ensure that consumers have tax relief during a predetermined period dedicated to Second Amendment-related shopping.

Sentiment

The reception of HB9 appears mixed among stakeholders. Proponents of the bill argue that reinstating the sales tax holiday for firearms acknowledges the significance of Second Amendment rights and supports local commerce by making purchases more affordable during the holiday. However, there are critics who raise concerns regarding prioritizing tax relief for firearms over other potential needs, suggesting that it might divert valuable tax revenues that could support broader community services. Overall, the discussions around this bill resonate with wider debates surrounding gun rights and economic policy in Louisiana.

Contention

One notable point of contention surrounding HB9 relates to the change from September to July for the tax holiday, which some may view as disruptive to established shopping habits. Moreover, limiting the exemption to the first $2,500 of purchases may lead to discussions around what constitutes reasonable access to firearm purchases versus financial constraints for consumers. The competition between gun rights advocates and those favoring broader consumer protection policies highlights fundamental disagreements over the implications of such tax measures, revealing deeper societal divides on firearm regulation and economic equity.

Companion Bills

No companion bills found.

Previously Filed As

LA HB5

Provides for the effectiveness of the Annual Louisiana Sales Tax Holidays (OR -$4,200,000 GF RV See Note)

LA HB24

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)

LA SB56

Reinstates the Second Amendment sales tax holiday. (7/1/23) (EN DECREASE GF RV See Note)

LA HB6

Provides for the effectiveness of the annual state sales tax holiday for hurricane-preparedness items or supplies (OR -$100,000 GF RV See Note)

LA SB133

Consolidates all sales tax holidays into one annual three-day holiday. (gov sig) (OR -$6,400,000 GF RV See Note)

LA SB234

Provides for effectiveness of the sales tax holidays. (gov sig) (EG -$4,900,000 GF RV See Note)

LA HB450

Provides with respect to sales and use tax exemption holidays (OR -$6,400,000 GF RV See Note)

LA HB60

Provides for the effectiveness of certain sales and use tax holidays (RE1 -$4,900,000 GF RV See Note)

LA HB58

Provides for the effectiveness of certain sales and use tax holidays (OR -$4,800,000 GF RV See Note)

LA HB88

Provides for the effectiveness of certain sales and use tax holidays (OR -$4,300,000 GF RV See Note)

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