Louisiana's Second Amendment Sales Tax Holiday Is September 4-6. Here's What's Actually Tax-Free - And the Unique State vs. Local Rule You Need to Know.

Louisiana takes its Second Amendment seriously.

The Annual Louisiana Second Amendment Weekend Sales Tax Holiday takes place Friday, September 4 through Sunday, September 6, 2026. During these three days, purchases of specified firearms, ammunition and hunting supplies are exempt from state and local sales taxes in Louisiana.

Three days. No price caps. No dollar limits. And the exemption covers both state and local taxes simultaneously — making this one of the most complete sales tax holidays in the country for qualifying purchases.

For hunters, shooters, and outdoor enthusiasts stocking up before fall hunting season, the timing is deliberate. For retailers selling firearms, ammunition, and hunting gear in Louisiana, the compliance obligations are specific — and include a detail about how to report exempt sales that most retailers get wrong.

Here's everything you need to know before September 4.

What Louisiana's Second Amendment Holiday Actually Is

Louisiana first approved the Second Amendment sales tax holiday in 2009. It was suspended in 2018 when the state was dealing with a significant budget shortfall — and all three of Louisiana's annual holidays went dark simultaneously.

Act 288 of the 2023 Regular Session of the Louisiana Legislature reinstated the sales tax holiday, which had been suspended since 2018. Lawmakers have refused to add any more exemptions beyond what was in place before the suspension.

The holiday runs by statute on the first consecutive Friday through Sunday of each September — which in 2026 falls on September 4-6. It doesn't require annual legislative reauthorization to set the dates — the statute fixes the timing automatically each year.

Louisiana has had an annual Second Amendment sales tax holiday since 2009. The 2026 edition is the fourth since the holiday was reinstated in 2023.

What's Exempt — The Full List

The exemption applies statewide 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 fired from a gun or firearm is eligible for the tax exemption.

Hunting supplies — the broadest and most expansive qualifying category — cover a wide range of gear:

Archery items such as bows, crossbows, arrows, quivers, shafts, cases, and other archery accessories; apparel including safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks, and thermal underwear manufactured and marketed as being primarily for wear or use while hunting; hunting shoes or boots designed for hunting; bags to carry game or hunting gear; tools manufactured and marketed as being primarily for use in hunting.

Beyond those categories, qualifying hunting supplies also include:

No price caps apply to any of these categories. A $3,000 rifle qualifies just as fully as a $300 one. A $500 archery setup qualifies the same as a $50 set of arrows. Louisiana's Second Amendment holiday is one of the few sales tax holidays in the country with absolutely no price restriction on qualifying items.

What Does NOT Qualify

The exclusions are specific — and reflect changes made when the holiday was reinstated in 2023.

The tax exemption only applies to consumer firearm purchases and not commercial or business transactions. The break also doesn't apply to animal feed, hunting dogs, off-road vehicles and vessels such as airboats, which were allowed under previous versions of the sales tax holiday. All sales tax holidays were suspended in 2018 when Louisiana was dealing with a budget shortfall. The return of the 2nd Amendment Sales Tax Holiday last year ended that reprieve, but lawmakers have refused to add any more exemptions.

Specifically excluded from the 2026 holiday:

The ATV and airboat exclusions are worth emphasizing because they catch people off guard. A hunter who uses an ATV to access hunting land or an airboat for waterfowl hunting might assume these qualify. They don't. The 2023 reinstatement explicitly removed ATVs and airboats from the qualifying list — a change from earlier versions of the holiday.

The Critical Compliance Detail: State vs. Local Tax Treatment

Here's the compliance nuance that most coverage of Louisiana's Second Amendment holiday misses entirely — and that most retailers don't configure correctly.

Since April 1, 2016, qualifying items have been subject to a reduced rate of state sales tax rather than a sales tax exemption during sales tax holidays in Louisiana. However, the local sales tax exemptions in place for the Louisiana Second Amendment Weekend Sales Tax Holiday are not impacted — meaning that although state sales tax technically continues to apply at some level, qualifying items will be exempt from applicable local sales and use taxes.

In practice for 2026: purchases of specified firearms, ammunition and hunting supplies are exempt from state and local sales taxes in Louisiana. The Louisiana Department of Revenue's current guidance confirms the full state exemption applies during the holiday — the 2016 reduced-rate change has effectively been superseded by subsequent legislation for the Second Amendment holiday specifically.

The net result: qualifying purchases are exempt from both state and local taxes during the September 4-6 window. The full combined rate — Louisiana's 5% state rate plus applicable parish and municipal taxes — disappears on qualifying items.

Louisiana has some of the highest combined sales tax rates in the country — the statewide combined rate tops 10.13% on average, the highest in the nation. In some parishes and municipalities, combined rates exceed 12%. For a buyer purchasing a $1,500 rifle in a high-rate parish, that's $150 to $180 in tax savings on a single transaction.

How to Report Exempt Sales — The Filing Requirement Retailers Forget

Retailers should report exempt sales from the Annual Louisiana Second Amendment Weekend Holiday on Schedule A-3 of the state sales and use tax return (R-1029). The exempt sales during the holiday will be reported as transactions taxed at the applicable reduced rate.

This is the reporting detail that trips up Louisiana retailers every year. The exempt sales don't simply disappear from your return — they need to be specifically reported on Schedule A-3, which covers the holiday-period transactions. Omitting them from your return entirely — rather than reporting them as exempt — creates a discrepancy that can trigger review.

If you use tax software that handles Louisiana returns, confirm it will correctly populate Schedule A-3 for September 4-6 qualifying transactions. If you file manually, pull the current version of Form R-1029 and Schedule A-3 before the holiday begins.

Online Purchases Qualify — With Conditions

The following activities are eligible for the tax exemption during the three days of the sales tax holiday: buying and accepting delivery of tangible personal property; ordering tangible personal property for immediate delivery, even if shipment or delivery must be delayed, provided that the customer has not requested delayed shipment or delivery.

The critical phrase: "provided that the customer has not requested delayed shipment or delivery." An online purchase qualifies if it's ordered and paid for during the September 4-6 window for immediate delivery — even if the item doesn't physically arrive until after the holiday. But a customer who specifically requests delivery after the holiday ends has forfeited the exemption.

For ecommerce sellers with Louisiana nexus, this means orders placed and paid during the window qualify — including items shipping from out-of-state — as long as the delivery wasn't intentionally deferred by the buyer.

How Louisiana Compares to Mississippi's Second Amendment Holiday

Mississippi's Second Amendment weekend just ran August 28-30 — the week before Louisiana's. For hunters and shooters who missed Mississippi's holiday or want to maximize savings, Louisiana's September 4-6 window is a direct second opportunity.

The two holidays are similar in structure — both cover firearms, ammunition, and hunting supplies with no price caps — but there are differences worth knowing:

Louisiana covers apparel specifically manufactured and marketed for hunting — camouflage clothing, hunting boots, hunting gloves. Mississippi also covers hunting apparel.

Louisiana explicitly excludes ATVs, airboats, and hunting dogs — categories that were previously included in older versions of the holiday. Mississippi's exclusions differ slightly.

Louisiana has the highest combined sales tax rate in the country at 10.13% average — meaning the dollar value of the exemption on any qualifying purchase is larger in Louisiana than in Mississippi, which has a lower combined rate.

For hunters purchasing firearms or equipment that qualify in both states, Louisiana's higher base rate means bigger savings per dollar spent.

Louisiana's Broader Tax Context

Louisiana's Second Amendment holiday is one of three annual holidays the state runs. The others are a back-to-school holiday in August covering most tangible property up to $2,500, and a hurricane preparedness holiday in May covering emergency supplies.

All three were suspended from 2018 through 2023 when Louisiana faced severe budget pressure. Their reinstatement reflects Louisiana's more stable fiscal position following the 2025 tax reform that raised the state sales tax from 4.45% to 5% while introducing a flat income tax rate — a fundamental restructuring of how Louisiana funds its government.

Louisiana's 10.13% average combined rate — the highest in the nation — makes every sales tax holiday more valuable for Louisiana consumers than comparable holidays in lower-rate states. The same exemption that saves a buyer $80 in a 7% state would save a Louisiana buyer $100 to $120 depending on the parish.

What Retailers Need to Do Before September 4

Eighteen days. Here's the compliance checklist for Louisiana firearms, ammunition, and hunting supply retailers — and ecommerce sellers shipping to Louisiana customers:

1. Identify your qualifying products. Review your inventory and confirm which items fall within the qualifying categories — firearms, ammunition, and hunting supplies as defined by the Louisiana DOR. Pay particular attention to the ATV and airboat exclusions if you sell outdoor power equipment alongside hunting gear.

2. Configure your POS for the September 4-6 window. The exemption runs from 12:01 a.m. Friday, September 4 through midnight Sunday, September 6. Your system needs to apply the exemption automatically during that window — and revert to normal rates Monday morning.

3. Distinguish consumer from commercial purchases. The exemption applies to consumer purchases only. If you sell to both consumers and businesses, your system needs to handle the distinction correctly during the holiday. A retail customer buying a rifle for personal hunting use qualifies. A business buying the same rifle for commercial use does not.

4. Prepare your Schedule A-3 reporting. Don't omit holiday-period exempt sales from your return. Report them specifically on Schedule A-3 of Form R-1029 as the Louisiana DOR requires.

5. Handle online orders correctly. Orders placed and paid during September 4-6 for immediate delivery qualify — even if the item ships after the holiday. Orders where the customer specifically requested delayed delivery do not qualify.

6. Don't forget NFA items. NFA items — including suppressors and short-barreled rifles — qualify for the holiday as long as the transaction is a consumer purchase for personal use. The purchase must be completed and paid for during the holiday window — for transferred items, the transfer should be completed during the holiday period.

For a complete overview of every 2026 sales tax holiday still remaining on the calendar — including Florida's ongoing hunting, fishing, and camping holiday through December 31 — visit our complete 2026 sales tax holiday guide.

Selling firearms, ammunition, or hunting supplies in Louisiana and want to make sure your systems are configured correctly for the September 4-6 holiday — including the Schedule A-3 reporting requirement that most retailers miss? Book a free consultation with our team at sales.tax. We'll audit your Louisiana compliance setup and make sure you're reporting correctly before your first holiday-period return is due.