2014 Louisiana Hurricane Preparedness Sales Tax Holiday is May 24 & 25

BATON ROUGE – Flashlights, batteries, portable generators and other emergency supplies are free from the 4 percent state sales tax on Saturday, May 24 and Sunday, May 25.

The 2014 Louisiana Hurricane Preparedness Sales Tax Holiday gives Louisiana residents a chance to get ready for storm season before the Atlantic Hurricane Season begins on June 1.

“There is no substitute for early preparation,” Secretary of Revenue Tim Barfield said. “This sales tax holiday is the best opportunity to stock up early on the items that can keep your family safe and comfortable during and after a storm.”

The sales tax holiday exempts each eligible item from the 4 percent state sales tax. It applies to the first $1,500 of the purchase price of each item.

Eligible purchases include:

  • 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, straps or tie-down kits
  • Gas or diesel fuel tanks
  • Batteries, sizes AAA, AA, C, D, 6-volt, or 9-volt (Automobile batteries and boat batteries are ineligible)
  • 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)
  • Carbon monoxide detectors
  • “Blue Ice” (and similar re-usable cooling products)

The exemption applies only to the 4 percent state sales tax. Local taxes apply unless specifically exempted by local taxing authorities.

Visit www.revenue.louisiana.gov/hurricaneprep for more information.

Comments off

Get ready for storm season with the 2013 Louisiana Hurricane Preparedness Sales Tax Holiday

BATON ROUGE – Louisiana residents can save money on flashlights, batteries, generators and other emergency supplies during the 2013 Louisiana Hurricane Preparedness Sales Tax Holiday on Saturday, May 25, and Sunday, May 26.

The 2013 Atlantic Hurricane Season begins on June 1. Meteorologists predict an active season with 18 named storms, nine hurricanes and four major hurricanes.[i]

“We encourage everyone to get prepared now,” Louisiana Department of Revenue Executive Counsel Tim Barfield said.  “This is a chance to save money while helping to keep your family safe and comfortable during and after a hurricane. Don’t wait until there’s a storm coming, or until one has struck.”

The sales tax holiday exempts eligible items from the 4 percent state sales tax. The exemption applies to the first $1,500 of the purchase price of each item.

Eligible purchases include:

  • 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, straps or tie-down kits
  • Gas or diesel fuel tanks
  • Batteries, sizes AAA, AA, C, D, 6-volt, or 9-volt (Automobile batteries and boat batteries are ineligible)
  • 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)
  • Carbon monoxide detectors
  • “Blue Ice” (and similar re-usable cooling products)

The exemption applies only to the 4 percent Louisiana state sales tax.  Local taxes apply unless specifically exempted by local taxing authorities.

Visit www.revenue.louisiana.gov/hurricaneprep for more information.


[i] Tropical Meteorology Project, Colorado State University: http://tropical.atmos.colostate.edu/forecasts/

Comments

LDR News Release: Hurricane prep supplies free from state sales tax May 28 & 29

BATON ROUGE – Save money while protecting your home and your family from hurricanes.

The 2011 Louisiana Hurricane Preparedness Sales Tax Holiday takes place Saturday, May 28, and Sunday, May 29.  During these two days, specified emergency supplies are exempt from the 4 percent state sales tax.

 “This is a good opportunity to stock up on the basic items families need in the event of a strong storm,” Governor Bobby Jindal said.  “The fact is when storms or other emergencies impact our state, power is down, streets are covered with debris and sometimes high waters prevent folks from going to the store and getting what they need. This tax holiday doesn’t just make financial sense, it’s about reminding folks to Get-a-Gameplan, get prepared, and take steps now to protect their family in the event of a storm.”

 The sales tax exemption applies to the first $1,500 of the purchase 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, straps or tie-down kits
  • Gas or diesel fuel tanks
  • Batteries, sizes AAA, AA, C, D, 6-volt, or 9-volt (Automobile batteries and boat batteries are ineligible)
  • 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)
  • Carbon monoxide detectors
  • “Blue Ice” (and similar re-usable cooling products)

The 2011 Louisiana Hurricane Preparedness Sales Tax Holiday does not apply to items or supplies purchased at airports, public lodging establishments, hotels, convenience stores, or entertainment complexes.

For more information, visit www.revenue.louisiana.gov/hurricaneprep.

Comments

LDR Video: 2011 Louisiana Hurricane Preparedness Sales Tax Holiday

Comments

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.

Comments

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.

Comments

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.

Comments

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.

 ###

Comments

2009 Hurricane Preparedness Sales Tax Holiday is May 30, 31

The 2009 Louisiana Hurricane Sales Tax Holiday will take place on Saturday, May 30, and Sunday, May 31. On these two days, shoppers can purchase specified emergency supplies free of the four-percent state sales tax in preparation for the 2009 hurricane season, which begins on June 1. Act 429 of the 2007 Regular Session of the Louisiana Legislature enacted R.S. 47:305.58 to provide for an annual state sales tax holiday on sales of hurricane-preparedness items or supplies made on the last Saturday and Sunday of each May.

 During the two-day holiday, tax-free purchases are allowed for 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.

 Conditions for Exemption

 The following activities will be eligible during the two days of each annual holiday for the sales tax exemption:

  • buying and accepting delivery of eligible hurricane-preparedness items or supplies;
    placing eligible items or supplies on layaway;
  • making final payment on and withdrawing eligible items or supplies previously placed on layaway; or
  • ordering an eligible item for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment.
    Special Provisions

 The Act provides that:

  • The exemption is allowed on both inputs to and withdrawals from layaway.
  • Purchases of eligible items or supplies during the holiday with “rain checks” issued before the holiday are eligible for exemption, but purchases after the holiday with “rain checks” issued during the holiday are not eligible for exemption.
  • Orders for immediate shipment are eligible for exemption even if the shipment is after the holiday, provided that the customer does not request delayed shipment.
  • The post-holiday exchange of merchandise to effectuate changes in size, color, or correction of defects does not create a tax liability, but exchanges after the holiday for dissimilar items will be considered the purchase of new property on which the sales tax will be payable.
  • For a 60-day period after the holiday, dealers who issue refund or credit for the return of merchandise that was eligible for sales tax exemption during the holiday can issue refund or credit for the state sales tax on that returned merchandise only if the customers returning the property have receipts showing that the tax was actually paid on the original purchases, or the dealers are otherwise able to document that the state sales tax was paid on the original purchases.

The sales tax holiday will not extend to hurricane-preparedness items or supplies purchased at any airport, public lodging establishment or hotel, convenience store, or entertainment complex.

 Return Filing Procedures

Retailers should report exempt sales on Line 33 of the Sales Tax Return (R-1029) and write the words “Sales Tax Holiday” as the explanation.

 The Louisiana Hurricane Preparedness Sales Tax Holiday is an annual event. The 2009 sales tax holiday begins at 12:01 a.m. on Saturday, May 30, and ends at 11:59 p.m. on Sunday, May 31.

Comments