BATON ROUGE, LA — The Louisiana Department of Revenue has officially announced that the state’s annual Second Amendment Sales Tax Holiday will take place from Friday, September 5 through Sunday, September 7, 2025. During this three-day period, eligible consumer purchases of firearms, ammunition, and hunting supplies will be exempt from state and local sales taxes.
The sales tax exemption, authorized under Louisiana Revised Statute 47:305.62, applies to purchases made by individual consumers, not businesses or commercial entities. Qualifying purchases must occur between 12:01 a.m. on Friday, September 5 and midnight on Sunday, September 7.
Eligible Items
Items qualifying for the sales tax exemption include:
- Firearms legally available for purchase in Louisiana such as pistols, rifles, shotguns, and revolvers
- Ammunition used in firearms
- Hunting-related supplies such as:
- Archery equipment (bows, crossbows, arrows, etc.)
- Hunting apparel (camouflage clothing, gloves, jackets, thermal wear)
- Safety gear and optics (impact-resistant shooting glasses, scopes, range finders)
- Firearm accessories (cases, slings, holsters)
- Miscellaneous hunting gear (decoys, tree stands, blinds, hearing protection)
Knives and tools marketed for hunting use, game bags, hunting boots, and pirogues are also included.
Non-Eligible Items
Certain items are excluded from the exemption, including:
- Hunting animals (e.g., dogs)
- Animal feed
- Off-road vehicles, golf carts, and vessels like airboats
- Furniture or household-use chairs
- Non-hunting knives and tools
- Toys or recreational equipment not specifically marketed for hunting
Conditions for Tax-Free Purchases
Consumers may qualify for the exemption by:
- Buying and taking possession of eligible items during the holiday
- Paying for layaway purchases
- Making final payments on previously placed layaway items
- Ordering eligible items for immediate delivery, even if shipment is delayed, as long as the customer does not request the delay
Rain check and return provisions are also included. For example, purchases made with a rain check issued before the holiday are eligible, but not those using rain checks issued during the holiday. Returned items can be exchanged tax-free for identical items, but a new purchase will be taxed if it involves a different item after the holiday period.
Reporting Requirements
Retailers must report exempt sales using Schedule A-1 on Form R-1029 and use exemption code 5088. Direct marketers must file Form R-1031E electronically through the Louisiana Taxpayer Access Point.
A Win for Gun Owners and Hunters
Louisiana’s annual Second Amendment Weekend offers a rare opportunity for consumers to stock up on firearms and gear without the added burden of sales tax. In a time when shooting sports and personal protection remain essential for many citizens, the holiday supports responsible gun ownership and promotes participation in outdoor traditions like hunting. It also serves as a reminder of Louisiana’s ongoing commitment to Second Amendment rights.
