Avalara Taxrates > Blog > Sales Tax News > Louisiana’s 2014 Hurricane Preparedness Sales Tax Holiday - Avalara

Louisiana’s 2014 Hurricane Preparedness Sales Tax Holiday

  • Apr 28, 2014 | Gail Cole

 Louisiana: tax-free period encourages hurricane preparedness.

Hurricane season in Louisiana runs from June through November. To help residents prepare for the destructive storms, state law provides for an annual hurricane preparedness sales tax holiday. In 2014, the tax–free period runs Saturday and Sunday, May 24 and 25.

Exempt items are those that will help hurricane victims survive and communicate. These include:

  • 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-vold batteries (excluding automobile or boat batteries);
  • Any cellular phone battery and 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 by law;
  • Any carbon monoxide detector; and
  • Any blue ice products.

Only the first $1,500 of the sales price of each item is exempt from sales tax. Of note is that the supplies listed above are not eligible for the exemption if “purchased at any airport, public lodging establishment or hotel, convenience store, or entertainment complex.” Go figure.

Interested in the fine print, such as special provisions and conditions for exemption? Check out the Louisiana Department of Revenue webpage, Hurricane Preparedness Sales Tax Holiday.

Many states are offering sales tax holidays in 2014. While they’re great for buyers, they create more work for sellers. An automated sales tax system makes tax-free periods more manageable.

photo credit: NASA's Marshall Space Flight Center via photopin cc

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.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.