Louisiana Preparedness Sales Tax Holiday 2012
- Sales Tax News
- Apr 16, 2012 | Susan McLain
Louisiana Hurricane Preparedness Sales Tax Holiday 2012 is scheduled for Saturday, May 26 and Sunday, May 27. “During the two-day annual holiday, tax-free purchases are authorized on the first $1,500 of the sales price….”
The following items are sales tax exempt in Louisiana during this time:
- portable self-powered light source;
- portable self-powered radio, two-way radio, or weather band radio;
- 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 cellular phone battery and any cellular phone charger;
- any non-electric 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,” as defined in the Act;
- any carbon monoxide detector; and
- any blue ice product.
The sales tax exemption does not include “…hurricane-preparedness items or supplies purchased at any airport, public lodging establishment or hotel, convenience store, or entertainment complex.”
Retailers report these exempt sales on line 24 of the R-1029 Sales Tax Return.
The 2012 sales tax holiday will begin at 12:01 a.m. on Saturday, May 26 and conclude at 11:59 p.m. on Sunday, May 27.
Just an added note: Hurricane season starts June 1.