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2014 Louisiana Hurricane Preparedness Sales Tax Holiday
Saturday, May 24 & Sunday, May 25
Louisiana Revised Statute 47:305.58 provides 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 annual holiday, tax-free purchases are authorized on
the first $1,500 of the sales price of each of the following items:
La. R.S. 47:301(10)(ee), and 301(18)(o), as enacted by Act 462 of the 2007 Regular Session, provide a permanent state sales and
use tax exclusion for storm shutter devices. La. R.S. 47:337.10(m) authorizes, but does not require, political subdivisions of the state
to provide a similar exclusion from their sales and use taxes. Accordingly, the state sales tax exemption on storm shutter devices is not
limited to the two days of the sales tax holiday. The term “storm shutter device” is defined for purposes of both the holiday and
the permanent exclusion as materials and products manufactured, rated, and marketed specifically for the purposes of preventing window damage
Conditions for Exemption
The following activities will be eligible during the two days of each annual holiday for the sales tax exemption:
The Act provides that:
The sales tax holiday does not extend to hurricane-preparedness items or supplies purchased at any airport, public lodging establishment or hotel,
convenience store, or entertainment complex. Since these terms are not defined by La. R.S. 47:305.58 the department has published a rule, LAC 61:I.4423,
to define the terms.
The 2014 sales tax holiday will begin at 12:01 a.m. on Saturday, May 24 and conclude at 11:59 p.m. on Sunday, May 25.
Return Filing Procedures
Retailers should report exempt sales on Line 24 of the Sales Tax Return (R-1029).
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