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LA SB56

LA SB56
Reinstates the Second Amendment sales tax holiday. (7/1/23) (EN DECREASE GF RV See Note)


summary

Introduced
03/27/2023
In Committee
05/23/2023
Crossed Over
05/04/2023
Passed
06/07/2023
Dead
Signed/Enacted/Adopted
06/13/2023

Introduced Session

2023 Regular Session

Bill Summary

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

AI Summary

This bill reinstates the Second Amendment sales tax holiday in Louisiana, which provides a sales tax exemption for the retail sale, use, consumption, distribution, or storage of certain eligible hunting supplies from July 1, 2023 through June 30, 2025. The bill defines "hunting supplies" to include purchases of tangible personal property for hunting, such as archery equipment, pirogues, accessories, apparel, and firearms accessories, but excludes animal feed, float tubes, off-road vehicles, and vessels like airboats. The bill also maintains existing provisions that limit exemptions and exclusions to the state sales and use tax during this time period, with the exception of the Second Amendment sales tax holiday.

Committee Categories

Budget and Finance

Sponsors (4)

Last Action

Effective date 7/1/2023. (on 06/13/2023)

bill text


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