Louisiana Small Business Association
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2013 Sales Tax Holiday

2013 Sales Tax Holiday is August 2nd & 3rd

The Louisiana Sales Tax Holiday provides an exemption from state sales tax on the first $2,500 of the purchase price of most individual items of tangible personal property, as long as the item is not for business use. The state sales tax is payable on the portion of the purchase price of any individual item in excess of $2,500.

The tax-free holiday applies to the 4% state sales tax, but will not apply to the sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state. These local taxes will still be collected by retailers.

The 2013 sales tax holiday begins at 12:01 a.m. on Friday, August 2nd and continues through 11:59 p.m. on Saturday, August 3rd.

What items are eligible for the sales tax exemption?

The tax exemption will apply statewide to all consumer purchases of tangible personal property, other than vehicles subject to license/title and meals furnished for consumption on the premises where purchased, including to-go orders.

What items are NOT eligible for the tax exemption?

In addition to the specific exclusions of vehicles and meals mentioned above, the state sales tax holiday will not apply to purchases of taxable services (such as hotel rooms; 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.

What are the conditions for the exemption?

For the exemption to apply, one of the following events must occur on August 1st or 2nd:

  • The customer buys and accepts delivery of eligible property;
  • The customer places property on layaway;
  • The customer acquires property that was previously placed on layaway; or
  • The customer places an order for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment.

For more information on this sales tax holiday, please visit the Louisiana Department of Revenue’s website at www.revenue.louisiana.gov/taxholiday.

Published: 07/29/2013

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