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Louisiana General Sales Tax Holiday 2012

  • Jul 11, 2012 | Susan McLain

Not to be confused with the Louisiana Hurricane Preparedness Sales Tax Holiday that occurred on May 26 and 27 this year, the Louisiana General Sales Tax Holiday is more like a Back-to-School Holiday, occurring August 3 and 4th, 2012.

Called the Louisiana Annual Sales Tax Holiday, the “…exemption applies to the first $2,500 of the purchase price of each eligible item.” Eligible items can be purchased without paying the state’s 4 percent sales tax rate on the purchase.

The sales tax exemption during this time applies to “…the purchase price of most individual items of tangible personal property for non-business use.” However, “…vehicles subject to license and title and meals furnished for consumption on the premises where purchased,” do not qualify.

Non-eligible items also include “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.”

Dealer Credit

Dealers who incur an expense in reprogramming their registers to accommodate the sales tax holiday are “…allowed credits on their sales tax returns of up to $25 for each cash register reprogrammed.”

School Supplies Deduction

The Louisiana Department of Revenue reminds tax payers to “…retain receipts for school supplies, uniforms and educational equipment required by schools,” as they may be eligible for tax deductions on their 2012 Louisiana income tax return.

The Louisiana Annual Sales Tax Holiday 2012 starts 12:01 a.m. Friday August 3 and ends 11:59 p.m. on Saturday, August 4.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”