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I was quite excited to hear that this weekend in the state of Louisiana you could purchase firearms and other hunting type apparel tax free as part of the 1st annual 2nd ammendment tax free weekend.

I needed a new rifle case for my AR-15 anyway so I headed up to the local chain sporting goods store where I was greeted by an attendant at the door with information on all products covered. He asked me if "I was a 2nd amendment kind of guy" To which I relpied "I am very much a 2nd ammendment kind of guy.

I headed home with my new case in hand and it occured to me just what had brought about this "holiday" if you will. Imagine my surprise when I discovered LAC 61:I.4425. It appears that this action was based upon a state declaration of emergency which states verbatim "the secretary hearby finds that imminent peril to the public welfare exists". It does not however go into the source of this imminent peril and why we are being nudged in the direction of asserting our 2nd ammendment rights but I dont think it would take too much imagination to figure that one out.

Read to document yourself and you be the judge.

http://revenue.louisiana.gov/forms/lawspolicies/ER_LAC61_I_4425.pdf
 
Cool idea. Maybe Washington could adopt something like that. It's a statutory sales tax holiday for guns, ammo, and supplies for one weekend right before the fall hunting season in Louisiana.

The administrative rule looks like it just clarifies that the holiday doesn't apply to commercial purchases or to hunting dogs. The "emergency" language you refer to appears to be part of the clarifying administrative rule and is commonly used as a way around a more lengthy public comment and hearing process that would otherwise apply. It's not a statement that there was an emergency that prompted the tax holiday in the first place. [Though, in Oregon, so called "emergency clauses" are routinely attached to legislation to allow them to come into effect immediately. Otherwise, they are not effective until Jan. 1 of the year following the session. It's not like anyone REALLY believes there's an emergency. It's just a legislative technicality.].

Anyway, sounds like you got a case without having to pay Louisiana sales tax. Nice.
 

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