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Sales Tax Discount
May 27, 2017 @ 12:01 am - May 28, 2017 @ 11:59 pm
Sales tax discount available for hurricane preparedness items
May 27 & 28
BATON ROUGE – Louisiana residents can buy flashlights, batteries, portable generators and other emergency supplies with reduced state sales tax during the Louisiana Hurricane Preparedness Sales Tax Holiday Saturday, May 27 and Sunday, May 28. The sales tax holiday begins at 12:01 a.m. on Saturday and ends at 11:59 p.m. on Sunday.
The 2017 Louisiana Hurricane Preparedness Sales Tax Holiday provides a two-percent (2%) exemption from state sales tax on statutorily-specified hurricane preparedness items. Eligible purchases are subject to only three percent (3%) state sales tax.
This year’s two-percent state sales tax exemption applies to the first $1,500 of the purchase price of each of the following items:
- Any portable self-powered light source, including candles, flashlights and other articles of property designed to provide light
- Any portable self-powered radio, two-way radio, or weather band radio;
- Any tarpaulin or other flexible waterproof sheeting;
- Any ground anchor system or tie-down kit;
- Any gas or diesel fuel tank;
- Any package of AAA-cell, AA-cell, C-cell, D-cell, 6 volt, or 9-volt batteries, excluding automobile and boat batteries;
- Any cell phone battery and any cell phone charger;
- Any nonelectric food storage cooler;
- Any portable generator used to provide light or communications or preserve food in the event of a power outage;
- Any storm shutter device;
- Any carbon monoxide detector; and
- Any reusable freezer pack such as “blue ice.”
The full amount of any local sales tax applies to all purchases unless the local taxing authority creates its own exemption.
The state sales tax exemption does not apply to items sold by vendors located at any airport, public lodging establishment or hotel, entertainment complex or convenience store.
The Louisiana Hurricane Preparedness Sales Tax Holiday takes place on the last consecutive Saturday and Sunday each May, prior to the June 1 start of the Atlantic hurricane season.
For more information, read Revenue Information Bulletin 17-010.