This weekend will be the second time that the Louisiana Second Amendment Weekend Sales Tax Holiday will be observed since it was reinstated last year.

The Louisiana Department of Revenue has announced that this weekend, various hunting supplies will be eligible for state and local tax exemption. Beginning at 12:01 a.m. on Friday, September 6th and until Sunday, September 8th at midnight all stores will charge applicable taxes on what is legally defined as "hunting supplies."

Items included in the list of "hunting supplies" are defined in R.S. 47:305.62(B)(3) as any item for the use of hunting, with a handful of items excluded from the tax exemptions.

Some items are strictly excluded from the tax exemption, such as ATVs, boats, animal feed, or animals purchased for the use of hunting.

The current version of the law declares that the first weekend, including Friday, of September will be the observance of the Annual Louisiana Second Amendment Weekend Holiday.

Items must be purchased this weekend only to be exempt from the state tax, if an item was paid for a week ago and only now is available for pickup it will not qualify for tax exemption. The law gives an opening for "rain check" items only if a rain check was made before this weekend, but any rain check made within the period of the tax holiday will not be eligible for exemption unless the item is checked in stock before the end of the weekend.