Louisiana residents save your money. On Sept. 4-6 there will be tax breaks for firearms, ammunition. Be sure to buy during the Sept. 4-6 tax break period.
Consumer purchases of firearms, ammunition and hunting supplies will be exempt from state and local sales taxes in Louisiana Sept. 4-6, according to the Louisiana Department of Revenue
Act 453 of the 2009 legislative session provides a three-day exemption from those taxes on consumer purchases of firearms, ammunition and hunting supplies. The tax break is scheduled to occur each year.
The exemption from state and local sales tax and use tax applies to an individual’s purchase of firearms, ammunition and hunting supplies. The exemption is not available for business purchases. Consumer purchases do not include the purchase of animals for hunting.
The Department of Revenus has published a rule that details which purchases are eligible.
The rule (LAC 61:I.4425
A purchase will be eligible under any of the following conditions:
1. Title to or possession of firearms, ammunition and hunting supplies is transferred from a selling dealer to a purchaser.
2. A customer selects an eligible item from the selling dealer’s inventory for layaway that is physically set aside in the selling dealer’s inventory for future delivery to that customer.
3. The customer makes final payment and withdraws an item from layaway that might have been placed on layaway prior to the tax holiday.
4. The customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment, even if delivery is made after the time period provided for in LAC 61:I4425.A, provided that the customer has not requested delayed shipment.
