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Louisiana Sales Tax Holiday Coming Up

  • Jul 27, 2012 | Susan McLain

The Louisiana Sales Tax Holiday “…begins at 12:01 a.m. on Friday, August 3, and continues through 11:59 p.m. on Saturday, August 4.”

Louisiana businesses should be aware that the holiday exempts purchases “…from the state sales tax on the first $2,500 of the purchase price of most individual items of tangible personal property for non-business use.” The holiday “…will not apply to the sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state.”

In order to qualify for the exemption, one of the following conditions must be met “…during the two days of each annual holiday:”

  • Customer purchases and accepts delivery of the eligible property;
  • Customer places property on layaway;
  • Customer acquires property that was previously put on layaway; or
  • Customer places an order for immediate delivery, even if delivery is delayed, as long as the delay is not due to customer request.

Purchases made after the holiday using rain checks provided during the holiday do not qualify for the exemption; however, purchases made during the holiday using a rain check provided before the holiday do qualify.

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Louisiana General Sales Tax Holiday 2012

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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.”