SALT Report 2914 – The Louisiana Department of Revenue issued a bulletin regarding the 2013 Second Amendment Sales Tax Holiday that is scheduled to run from Friday, September 6, 2013 through Sunday, September 8, 2013. During the sales tax holiday purchases of certain guns, ammunition, and hunting gear will be exempt from the 4% state sales tax and all local sales taxes. For example:
- Shotguns, rifles, pistols, revolvers, or other handguns,
- Ammunition intended to be fired from a gun or firearm,
- Accessories designed to be used for hunting,
- Apparel such as safety gear, camouflage, clothing, jackets, hats, gloves, mittens, face masks, and thermal underwear for use while hunting, and
- Off-road vehicles such as all-terrain vehicles designed for hunting
The sales tax exemption does not apply to purchases of golf carts, bikes, motorcycles, tractors, or motor vehicles that can be legally driven on highways. Also, the exemption only applies to purchases made by individuals, not businesses.
The notice also discusses the cash register reprogramming credit that is allowed for qualified businesses and the return filing procedures for those that participate in the tax holiday. Both of these topics were previously addressed in SALT Report 2798.
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