Every August, Louisiana provides a general sales tax holiday. The first $2,500 of the purchase price of most tangible personal property purchased for individual use is exempt from sales tax during that time. This year, the general tax-free period takes place from 12:01 a.m. Friday, August 1 through 11:59 p.m. on Saturday, August 2.
Not exempt
It is more expedient to list items not eligible for the exemption than exempt items. Taxable items include:
- Taxable services;
- Admissions ;
- Repair services;
- Laundry and related services;
- Vehicle parking;
- Cold storage services;
- Printing services;
- Telecommunications services; and
- Leases or rentals of tangible personal property.
In order for an exemption from sales tax to be valid, the buyer must do one of the following:
- Purchase and accept delivery of the goods;
- Place the property on layaway;
- Acquire property previously placed on layaway; or
- Place an order for immediate delivery.
Numerous special provisions apply. Please see the Louisiana Department of Revenue Annual Sales Tax Holiday page for additional details.
Sales tax holidays are a gift for consumers but cause a lot of extra work for retailers. Check out this list of 2014 sales tax holidays.
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