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The 2014 Louisiana Second Amendment Weekend Sales Tax Holiday takes place Friday,
September 5, through Sunday, September 7.
of the 2009 Regular Session of the Louisiana Legislature enacted the “Annual
Louisiana Second Amendment Weekend Holiday Act” that provides an exemption from
state and local sales and use taxes on individuals’ purchases of firearms, ammunition
and hunting supplies on the first Friday through Sunday of each September.
The sales tax holiday applies to all consumer purchases of firearms, ammunition and hunting supplies. Firearms eligible for the sales tax exemption include shotguns, rifles, pistols, revolvers, or other handguns, which may be legally sold or purchased in Louisiana. Ammunition intended to be fired from a gun or firearm is eligible for the sales tax exemption. Hunting supplies are eligible for the sales tax exemption only if used for and designed for hunting. Eligible hunting supplies include:
Consumer purchases do not include the purchase of animals, such as dogs. Hunting supplies do not include the purchase of toy guns and vessels or off road vehicles utilized as children’s toys. Firearms other than those listed are not eligible for the exemption. Purchases made by a business or for business purposes are not eligible for the sales tax exemption.
The following activities will be eligible during the three days of the Second Amendment Weekend Sales Tax Holiday:
Act 386 of the 1990 Regular Session of the Louisiana Legislature provides that dealers who incur costs to reprogram cash registers, including computer programming, as a result of a change in the state sales and use tax rate or base shall be allowed credits on their sales tax returns of up to $25 for each cash register reprogrammed. Dealers are allowed to claim credit only for reprogramming costs invoiced to them by external providers of services, but not for internal reprogramming services rendered within their businesses by such internal persons as owners, officers, partners, or employees.
Dealers whose point-of-sale cash registers are controlled from host computers can deduct the costs invoiced by external service providers to reprogram tax rate or base information in those computers, not to exceed $25 times the number of cash registers controlled from the host computers. For example, a dealer or merchant whose host computer controls 20 point-of-sale cash registers can claim credit for up to $500 in charges for reprogramming services associated with a change in the state sales tax rate or base.
Dealers who do not use point-of-sale cash registers, but who instead issue printed or electronic invoices on which the invoiced tax amounts are determined from tax rate or base information housed in their computers, can deduct up to $25 in external reprogramming costs for each computer that must be reprogrammed because of a change in the state sales tax rate or base. The credit is deductible on Line 12A of the state sales and use tax return (R-1029). Copies of invoices from external service providers must be attached to the tax return to support the amount of credit claimed. More detailed information about the reprogramming credit is available from Revenue Information Bulletin No. 03-009.
Retailers should report exempt sales on Line 24 of the state sales and use tax return (R-1029).
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