News and Insights

Louisiana’s Annual Hurricane Preparedness Sales Tax Holiday Begins May 28th

Tax Development May 27, 2011

Louisiana’s annual hurricane preparedness sales tax holiday begins 12:01 a.m. on May 28, 2011 and ends 11:59 p.m. on May 29, 2011. During this period, the first $1,500 paid for any eligible item will be exempt from Louisiana’s sales tax. The following are eligible for the exemption:

  • Portable self-powered light sources, such as candles and flashlights
  • Portable self-powered radios, two-way radios, and weather band radios
  • Tarpaulins and other flexible waterproof sheeting
  • Ground anchor systems and tie-down kits
  • Gas and diesel fuel tanks
  • Packages of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, and 9-volt batteries, but excluding automobile and boat batteries
  • Cell phone batteries and chargers
  • Non-electric food storage coolers
  • Portable generators used to provide light or communications, or preserve food in the event of a power outage
  • Storm shutter devices, which are materials and products specifically manufactured, rated, and marketed to prevent window damage from storms
  • Carbon monoxide detectors
  • Reusable freezer packs, including blue ice products

To qualify, the item must be purchased or placed on layaway during the holiday period, or ordered during the holiday period for immediate delivery thereafter. The holiday exemption, however, is not available for items purchased at airports, hotels, convenience stores, or entertainment complexes.


Stephen J. Allen