Revenue Information Bulletin 10-011 – 2010 Louisiana Hurricane Preparedness Sales Tax Holiday

The Louisiana Department of Revenue has issued Revenue Information Bulletin (RIB) 10-011, regarding the 2010 Louisiana Hurricane Preparedness Sales Tax Holiday.

The RIB defines important terms used in the enabling legislation, such as “storm shutter device,” “hotel” and “convenience store.”

La. Rev. Stat. Ann. § 47:305.58 provides for an annual state sales tax holiday on sales made on the last Saturday and Sunday of each May of hurricane-preparedness items or supplies. The sales tax holiday for 2010 will begin at 12:01 a.m. on Saturday, May 29, 2010, and will conclude at 11:59 p.m. on Sunday, May 30, 2010.

This statute provides that sales of otherwise eligible hurricane-preparedness items will not be eligible for exemption when sold at certain types of businesses, including “airports,” “public lodging establishments or hotels,” “convenience stores,” or “entertainment complexes.” The Department has promulgated a rule, Section 61:I.4423 of the Louisiana Administrative Code, to provide definitions of these four types of businesses for purposes of this exclusion.

R.S. 47:305.58, as enacted by Act 429 of 2007, provides that this holiday exemption applies to the four percent sales tax imposed by the State of Louisiana and, under terms of R.S. 47:337.8(B)(1), does not apply to sales and use taxes imposed by political subdivisions of the state.

Visit revenue.louisiana.gov to read the full text of RIB 10-011.

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