The exemption applies to most consumer purchases of tangible personal property under the following conditions:
• The customer buys and accepts delivery of eligible property;
• The customer places property on layaway;
• The customer acquires property that was previously placed on layaway; or
• The customer places an order for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment
The sales tax holiday applies to the four percent state sales tax only. Local sales taxes apply unless the local taxing authority provides its own exemption.
The sales tax exemption does not apply to:
• Vehicles subject to license and title;
• Meals prepared for consumption on premises or to-go; and
• Taxable services such as hotel occupancy, laundry services, printing services, telecommunication services, the furnishing of cold storage space, leases or rentals of tangible personal property, repairs to tangible personal property, and admission to athletic, amusement, or recreational facilities or events
The Louisiana Department of Revenue reminds shoppers to retain receipts for back-to-school items such as supplies, uniforms and educational equipment required by schools. These purchases may be eligible for tax deductions on 2013 Louisiana Individual Income Tax Returns due May 15, 2014. The deductions apply to public, private, parochial and home schools. To claim the deductions, you must be able to claim the student as a dependent on your state individual income tax return, and you must be able to provide documentation for the expenses.
Visit www.revenue.louisiana.gov/taxholiday for more information about the 2013 Louisiana Annual Sales Tax Holiday.