Louisiana Sales Tax Holiday for Hurricane Preparedness
Understand the mechanics of Louisiana's hurricane preparedness tax holiday, including how the state exemption applies to specific items, price limits, and purchases.
The Louisiana Hurricane Preparedness Sales Tax Holiday provides residents an opportunity to purchase specific emergency supplies without paying state sales tax. However, due to legislative changes that began in 2018, this tax holiday, along with others, was temporarily suspended. This suspension remains in effect through June 30, 2025, meaning there will not be a hurricane preparedness sales tax holiday in 2025.
Legislation is in place to potentially reinstate the holiday after June 30, 2025, making a return possible in 2026. Historically, the event was scheduled on the last Saturday and Sunday in May, giving residents a weekend to acquire necessary items before the start of hurricane season.
Eligible Hurricane Preparedness Items
When the tax holiday is active, it exempts a specific list of items from the state sales tax, categorized by their function in emergency preparedness. The rules are based on Louisiana Revised Statute 47:305.58, which outlines the qualifying goods.
For portable power, the exemption covers several items. Portable generators used for light, communications, or food preservation are eligible. Gas or diesel fuel tanks qualify for the exemption. To power smaller devices, packages of common batteries, including AAA, AA, C, D, 6-volt, and 9-volt types, are exempt. This exemption specifically excludes automobile and boat batteries. Cell phone batteries and chargers are also included on the approved list.
Any portable self-powered light source, such as flashlights and candles, qualifies for the tax exemption. Portable self-powered radios, two-way radios, and weather band radios are also eligible for purchase without state sales tax.
Tarpaulins, other flexible waterproof sheeting, storm shutter devices, and ground anchor systems or tie-down kits are included. For food and water safety, non-electric food storage coolers and blue ice products are eligible. Carbon monoxide detectors are also on the list of tax-exempt items.
Purchase Price Limitations and Exclusions
The exemption is valid only for the first $1,500 of the sales price of each eligible item. If a qualifying item costs more than this threshold, the state sales tax is due on the portion of the price that exceeds $1,500. For example, if a consumer purchases an eligible portable generator for $2,000, the state sales tax would be calculated on the $500 that is over the price cap.
The holiday only exempts items from the state sales tax, which is 4.45%. The law does not require local governments to participate, meaning local sales taxes will still be collected on these purchases unless the specific parish or jurisdiction has passed its own ordinance to grant an exemption.
The exemption does not apply to repair services for any of the eligible items. It also does not cover the rental of qualifying equipment; the items must be purchased. Parts for vehicles, such as car batteries, are not eligible.
The state sales tax exemption does not apply to items sold at airports, public lodging establishments or hotels, convenience stores, or entertainment complexes. These vendor types are specifically disqualified from offering the tax exemption, even if they sell otherwise eligible products.
Rules for Special Transactions
Online Sales
For online purchases to qualify for the tax exemption, the item must be ordered and paid for during the holiday period, and the seller must accept the order for immediate shipment. Delivery of the item can occur after the holiday ends, provided the customer has not requested a delayed shipment.
Layaway Sales
To receive the sales tax exemption, the final payment on a layaway order must be made and the customer must take possession of the merchandise during the holiday period. It does not matter when the layaway plan was initiated; the determining factor is the timing of the final transaction.
Rain Checks
A customer can use a rain check issued before the holiday to purchase an eligible item tax-free, provided they complete the purchase during the holiday weekend. However, if a rain check is issued to a customer during the sales tax holiday for an out-of-stock item, it cannot be used to receive the tax exemption on a later date after the holiday has ended.
Items Sold as a Set
When items are sold together as a single package, the application of the tax exemption depends on the contents. If the set contains both eligible and ineligible items, the seller may offer the exemption on the eligible items if their prices are separately stated. If the price is not broken down by item, the full price of the set is subject to sales tax.