2017 Louisiana Sales Tax Holidays
Hurricane Preparedness Sales Tax Holiday
Saturday, May 27 – Sunday, May 28
During the sales tax holiday, eligible purchases are subject to a state sales tax rate of only three percent, applicable to the first $1500 of the sales price of each eligible item. Eligible purchases include:
- Any portable self-powered light source, including candles, flashlights and other articles of property designed to provide light;
- Any portable self-powered radio, two-way radio, or weather band radio;
- Any tarpaulin or other flexible waterproof sheeting;
- Any ground anchor system or tie-down kit;
- Any gas or diesel fuel tank;
- Any package of AAA-cell, AA-cell, C-cell, D-cell, 6 volt, or 9-volt batteries, excluding automobile and boat batteries;
- Any cell phone battery and any cell phone charger;
- Any nonelectric food storage cooler;
- Any portable generator used to provide light or communications or preserve food in the event of a power outage;
- Any storm shutter device;
- Any carbon monoxide detector; and
- Any "blue ice" product.
Annual Sales Tax Holiday
Friday, August 4 – Saturday, August 5
During the sales tax holiday, eligible purchases of most items of tangible personal property are subject to a state sales tax rate of only three percent. This sales tax exemption applies to the first $2500 of the sales price or cost price of any consumer purchase of an eligible item.
The exemption applies statewide to all consumer purchases of tangible personal property provided that the property is not for use in a business, trade, or profession. The state sales tax exemption does not apply to vehicles subject to license and title and meals furnished for consumption on the premises where purchased, including to-go orders. The exemption for the sales tax holiday applies only to state sales tax. Local sales taxes apply in full unless specifically exempted by the local taxing authority.
Transactions for the purchase of taxable services and transactions for the lease or rental of tangible personal property do not qualify for the annual sales tax holiday exemption. This means that, in addition to the specific exclusions from the holiday for sales of vehicles and meals, the state sales tax holiday will also not apply to purchases of taxable services (hotel occupancy; amusement, recreational, and athletic admissions; repairs to tangible personal property; laundry, cleaning, pressing, and dyeing services; vehicle parking; the furnishing of cold storage space; printing services; and telecommunication services) or to leases or rentals of tangible personal property.
Second Amendment Weekend Sales Tax Holiday
Friday, September 1 – Sunday, September 3
During the sales tax holiday, eligible purchases are exempt from all local sales taxes and are subject to a state sales tax rate of only three percent.
The exemption applies statewide to all consumer purchases of firearms, ammunition and hunting supplies. Firearms eligible for the sales tax exemption include shotguns, rifles, pistols, revolvers or other handguns which may be legally sold or purchased in Louisiana. Ammunition fired from a gun or firearm is eligible for the tax exemption. Hunting supplies which are used and designed for hunting are eligible for the exemption and include the following:
- Archery items such as bows, crossbows, arrows, quivers and shafts;
- Off-road vehicles including all-terrain vehicles designed and intended primarily for hunting. The exemption does not apply to golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana, or heavy equipment such as cranes, forklifts, backhoes and bulldozers;
- Vessels such as airboats and pirogues designed and intended for hunting;
- Accessories designed for hunting;
- Animal feed manufactured and marketed for consumption primarily by game, which can be legally hunted. This does not include food for animals kept as pets;
- Apparel including safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks, and thermal underwear manufactured and marketed as being primarily for wear or use while hunting;
- Hunting shoes or boots designed for hunting;
- Bags to carry game or hunting gear;
- Float tubes if purchased to be used for hunting;
- Binoculars if purchased to be used for hunting;
- Tools manufactured and marketed as being primarily for use in hunting;
- Firearm and archery cases;
- Firearm and archery accessories;
- Range finders;
- Knives manufactured and marketed as being primarily for use in hunting. This excludes the purchase of knives by an individual for household, business, or other recreational uses;
- Tree stands;
- Chairs to be used for hunting. This excludes an individual’s purchase of chairs or other furniture for household, business, or other recreational uses;
- Optics such as rifle scopes and impact resistant glasses for shooting;
- Hearing protection gear and enhancements;
- Belts that are manufactured and marketed as being primarily for use in hunting;
- Slings; and
- Miscellaneous gear manufactured and marketed as being primarily for use in hunting. This includes other hunting-related gear or supplies not previously listed. This excludes the purchase of toy guns and vessels.
Eligible purchases do not include animals, such as dogs. Eligible hunting supplies do not include the toy guns and vessels or off-road vehicles utilized as children’s toys. Firearms other than those listed are not eligible for the exemption. Purchases made by a business or for business purposes are not eligible for the sales tax exemption.