BATON ROUGE – Louisiana residents can buy flashlights, batteries, portable generators and other hurricane supplies with a discount on the state sales tax Saturday, May 26 and Sunday, May 27. During these two days, eligible purchases are subject to only three percent state sales tax instead of the full five percent.
The Louisiana Hurricane Preparedness Sales Tax Holiday takes place on the last consecutive Saturday and Sunday each May, before the June 1 start of the Atlantic hurricane season. It applies to the first $1,500 of the purchase price of each of the following items:
- 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 reusable freezer pack such as "blue ice."
The exemption applies to the state sales tax only. The full amount of any local sales tax is in effect unless the local taxing authority creates its own exemption.
The state sales tax exemption does not apply to items sold by vendors located at any airport, public lodging establishment or hotel, entertainment complex or convenience store.
Read Revenue Information Bulletin 18-014 for more information.