Originally published on Forbes.com Aug 27th, 2013
I noted a couple of pro-gun tax provisions in the last couple of weeks. Beginning October 1, 2013 the purchase of clay targets by nonprofit gun clubs will be exempt from sales tax in the State of Washington. What is the point of having guns, if you don’t take the time to get proficient? I’m sure Uncles Hub and Garth would be glad to hear about this one.
Even better is what is coming up in Louisiana. September 6 to 8 will be the Annual Louisiana Second Amendment Weekend Sales Tax Holiday. I gather that there may have been some doubt as to whether there was going to be one this year. During the weekend sales tax will not be charged on rifles, pistols, revolvers, or other handguns, which may be legally sold or purchased in Louisiana. Ammunition is also exempt for the weekend. But there is more.
The sales tax holiday corresponds with the beginning of hunting season, so a large number of things that you need to go out into the woods and kill animals is also exempt including off-road vehicles. Another example is binoculars – if used for hunting. So if you go to the sporting goods store on September 7th to buy binoculars and say you are going to use them to watch wildlife, because you think it is beautiful, you have to pay sales tax on the binoculars. If you are using them to spot game that you will shoot, then the binoculars are exempt.
There is a lot more to it, including things like rain-checks and stores getting a $25 credit to cover the cost of reprogramming their cash registers and point-of-sales systems, but I’m not going to get into that. Here is a short video.
How About The Other Amendments ?
What I like about this idea is the concept of having tax holidays dedicated to constitutional amendments. I’m not knocking the Second Amendment. It is not my favorite, but it is the favorite of some of my Orlando friends where you have a right to carry and stand your ground. Still, I’ve been thinking we should extend this concept and have tax holidays dedicated to other amendments. I haven’t come up with something for every single amendment, but I’ll share some of my ideas with you and maybe you can offer some suggestions. Here is a link to the text of the Constitution including amendments if you need help following along.
First Amendment
The First Amendment is easy and will be my favorite. The First Amendment Sales Tax Holiday will be for books sold in independent book stores. We really need to help those guys out.
Third Amendment
If you are one of my readers who has not yet memorized the Constitution this might have you stumped The Third Amendment Sales Tax Holiday will be on home decorating supplies such as paint, wallpaper and paneling. The rationale is that nobody would want to decorate their house nicely if the government could send a squad of infantry to live with you any old time it wants.
Fourth Amendment
The Fourth Amendment Sales Tax Holiday will be on home security systems, safes and encryption software.
Fifth Amendment
I am not going to tell you my idea for the Fifth Amendment Sales Tax Holiday and you can’t make me.
Eighth Amendment
The Eighth Amendment Sales Tax Holiday will be for gifts sent to prisoners.
Sixteenth Amendment
The Sixteenth Amendment Sales Tax Holiday will be on tax publications. I promise to run out and get a copy of McKee’s treatise first thing when if goes in effect.
Seventeenth Amendment
There actually is already enough in the way of tax holidays dedicated to the Seventeenth Amendment. Basically, if you buy a Senator, you pay whatever you feel like.
Nineteenth Amendment
I asked my covivant for a suggestion, but she has not given me one yet. There definitely should be a Nineteenth Amendment Sales Tax Holiday, but I’m not qualified to even make a suggestion. I hope some readers will weigh in.
Twenty-first Amendment – Happy Days Are Here Again
This needs to be both an excise and sales tax holiday. It can be any time of the year except mid-March. Sober St. Patrick’s Day has enough of an uphill battle. I think there need to be limits – two beers should be enough.
Twenty-sixth Amendment
The Twenty-sixth Amendment Sales Tax Holiday needs to be in May. It is for high school graduation presents.
I don’t think I’ll be going to Louisiana to buy a gun in September. If you do, you need to remember that you may owe use tax in your home state. I really think we need to have tax holidays for more of the amendments. Weigh in with your suggestions.
You can follow me on twitter @peterreillycpa.