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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LDR Video – 2010 Louisiana Hurricane Preparedness Sales Tax Holiday

The 2010 Louisiana Hurricane Preparedness Sales Tax Holiday takes place on Saturday, May 29 and Sunday, May 30. During these two days, shoppers can get ready for the 2010 Atlantic Hurricane Season, which begins on June 1, by purchasing emergency supplies free from the four-percent state sales tax.

Learn more at revenue.louisiana.gov.

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Times-Picayune: ‘Upcoming sales tax holiday aims to help Louisiana residents prepare for hurricane season’

The Times-Picayune has an informative story about this year’s Louisiana Hurricane Preparedness Sales Tax Holiday:

The 2010 Atlantic hurricane season is rapidly approaching, and a sales tax holiday scheduled for later this month is aimed at helping area residents prepare.

For the third year running, the Louisiana Hurricane Preparedness Sales Tax Holiday will take place the last weekend in May. This year, the holiday falls on May 29 and 30.

The tax-free weekend is provided for by Louisiana Revised Statue 47:305.58, which was implemented three years ago to help residents better prepare for the June 1 start of hurricane season.

Hurricane supplies including batteries, flashlights, self-powered radios and storm shutter devices can be purchased free of the state’s sales tax on those two days.

“The tax holiday exempts the 4 percent state sales tax on the first $1,500 on (each) items’ cost,” said Byron Henderson, Louisiana Department of Revenue spokesman.

More at Nola.com.

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LDR News Release – 2010 Louisiana Hurricane Preparedness Sales Tax Holiday, May 29 & 30

May 5, 2010

BATON ROUGE – The 2010 Louisiana Hurricane Preparedness Sales Tax Holiday takes place on Saturday, May 29 and Sunday, May 30.  During these two days, shoppers can get ready for the 2010 Atlantic Hurricane Season, which begins on June 1, by purchasing emergency supplies free from the four-percent state sales tax.

The tax holiday exempts from the state sales tax the first $1,500 of the sales price of each of the following items:

  • Self-powered light sources such as flashlights and candles
  • Portable self-powered radios, two-way radios and weather-band radios
  • Tarpaulins or other flexible waterproof sheeting
  • Ground anchor systems or tie-down kits
  • Gas or diesel fuel tanks
  • Batteries – AAA, AA, C, D, 6-volt or 9-volt (automobile batteries and boat batteries are not eligible)
  • Cellular phone batteries and chargers
  • Non-electric food storage coolers
  • Portable generators
  • Storm shutter devices – Materials and products manufactured, rated and marketed specifically for the purposes of preventing window damage from storms (La. R.S. 47:305.58)
  • Carbon monoxide detectors
  • Blue ice products

Local sales taxes still apply unless local taxing authorities have specifically exempted them.

Items purchased at airports, convenience stores, entertainment complexes, or at hotels or other public lodging establishments are not eligible for a tax exemption under the Louisiana Hurricane Preparedness Sales Tax Holiday.

For more information, visit the 2010 Louisiana Hurricane Preparedness Sales Tax Holiday page at www.revenue.louisiana.gov.

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