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Sales tax holiday



Most retail purchases in Louisiana are exempt from the 4 percent state sales tax on Friday and Saturday, Aug. 7-8.

The 2015 Louisiana Annual Sales Tax Holiday applies to most individual consumer purchases of tangible personal property.

Conditions

The sales tax holiday exempts the first $2500 of the purchase price of each eligible item when the customer:

  • Buys and accepts delivery of eligible property;
  • Places property on layaway;
  • Acquires property that was previously placed on layaway; or
  • Places an order for immediate delivery, even if the delivery must be delayed, provided the customer has not requested delayed delivery

The sales tax holiday applies only to the 4 percent state sales tax. Local sales taxes still apply unless the local taxing authority creates its own exemption.

Exceptions

The sales tax holiday does not apply to:

  • Vehicles subject to title and license
  • Meals prepared for consumption on premises or to-go; and
  • Taxable services such as hotel occupancy, laundry services, printing services, telecommunication services, the furnishing of cold storage space, leases or rentals of tangible personal property, repairs to tangible personal property, and admission to athletic, amusement, or recreational facilities.

Visit: www.revenue.louisiana.gov/taxholiday for a full explanation of conditions of the 2014 Louisiana Annual Sales Tax Holiday.

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