Taxation and the Second Amendment

Sometimes the visceral impulse is at odds with the intellect.

For example, South Carolina will hold its annual Second Amendment Sales Tax Holiday on Friday 28 November and Saturday 29 November 2008. All handguns, rifles and shotguns (but not ammunition or other firearms paraphernalia) can be purchased in South Carolina, exempt of the state sales tax, during that window of opportunity.

On one hand, I get a nice warm feeling to know that at least one state is taking a stand in favor of the public's Second Amendment rights.

But, on the other hand, I believe that sales tax holidays are poor policy. They are complicated to administer, are tempting opportunities for tax evasion (and the consequent deterioration of respect for the law), encourage unnecessary consumption for consumption's own sake, and present an increased chance for the individual merchant of an encounter with the taxation authority.

On a personal level, this year, tax savings I might realize would be handily outweighed by the costs and hassles of traveling to South Carolina.

But hey, if you will be anywhere in or near the Palmetto State just after Thanksgiving, you can get a little tax break on your Second Amendment purchases.