Louisiana 2015 Sales Tax Holidays
- Sales Tax News
- Apr 23, 2015 | Gail Cole
The Louisiana Department of Revenue has published information about the state’s three 2015 tax-free periods.
Hurricane Preparedness Sales Tax Holiday, May 30-31
The Hurricane Preparedness tax-free period applies to Louisiana state sales tax. Local sales tax applies unless local tax authorities decide to exempt qualifying items from local taxes.
The first $1,500 of the sales price of the following items is exempt from state sales tax during the holiday:
- AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries
- Blue ice products
- Carbon monoxide detectors
- Cellular phone batteries and chargers
- Gas or diesel fuel tanks
- Ground anchor or tie-down kits
- Non-electric food storage cooler
- Portable self-powered light source
- Portable self-powered radio, two-way radio, or weather band radio
- Portable generators used to provide light or communications or preserve food in the event of a power outage
- Storm shutter devices, as defined in the Act
- Tarpaulin or other flexible waterproof sheeting
Annual Sales Tax Holiday, August 7-8
State sales tax does not apply to “the first $2,500 of the purchase price of most individual items of tangible personal property for non-business use” during the August tax-free period. Local sales taxes apply to the full purchase price, and state sales tax applies to any amount over $2,500.
Although the exemption applies to most goods, it does not apply to the following:
- Amusement, athletic and recreational admissions
- Charges for vehicle parking
- Charges for cost storage space
- Charges for the lease or rental of tangible personal property
- Repairs to tangible personal property
- Taxable services, such as hotel occupancy, laundry, cleaning, pressing and dyeing services, printing services, and telecommunication services
Second Amendment Weekend Sales Tax Holiday, September 4-6
State and local sales taxes do not apply to qualifying purchases of ammunition, firearms and hunting supplies. Exempt items include but are not limited to the following:
- Animal feed manufactured and marketed for consumption primarily by legally hunt-able game (not pet food)
- Archery items (arrows, bows, crossbows, quivers, shafts)
- Blinds and decoys
- Chairs to be used for hunting
- Float tubes to be used for hunting
- Hunting knives
- Range finders
- Tree stands
Please follow the “additional information” links above for special provisions and conditions for each tax-free period.
Cash register reprogramming credit
Sales tax holidays require businesses to temporarily reprogram their point of sale systems. The state of Louisiana therefore allows dealers “who incur costs to reprogram cash registers, including computer programming, as a result of a change in the state sales and use tax rate or base” to be credited up to $25 “for each cash register preprogrammed” on their sales tax returns.
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