No hurricane preparedness sales tax holiday this year

State of La. Office of the Governor (Press Release)

(File photo)

The annual sales tax exemption known as the Hurricane Preparedness Sales Tax Holiday is not among the exemptions and exclusions considered operative and in effect for the fiscal year ending June 30, 2016.

Therefore, there will be no sales tax holiday for hurricane preparedness items prior to the June 1 start of the 2016 Atlantic Hurricane Season.

By statute, the Hurricane Preparedness Sales Tax Holiday takes place during the last consecutive Saturday and Sunday each May.

But this year’s event is not among the exemptions and exclusions declared “operative and in effect” by acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature.

As a result, purchases during the statutorily-defined sales tax holiday weekend of items such as batteries, flashlights and generators are subject to the five percent state sales tax.

Partial Hurricane Preparedness Sales Tax Holiday in Effect for 2017 & 2018

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 provide for a two percent exemption on statutorily-specified hurricane preparedness items, meaning purchases of specified items during the 2017 and 2018 sales tax holiday weekends will be subject to three percent state sales tax. Beginning July 1, 2018, specified hurricane preparedness items will again be exempted fully from the state sales tax.

Partial Sales Tax Holidays in Effect for August & September of 2016 & 2017

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature provide for a two percent state sales tax exemption during the general sales tax holiday scheduled for the first consecutive Friday and Saturday each August. This means purchases of most items of tangible personal property during the 2016 and 2017 general sales tax holiday weekends will be subject to three percent state sales tax. Beginning July 1, 2018, eligible purchases will again be exempted fully from the state sales tax.

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 provide for a two percent exemption from the state sales tax on purchases of firearms, ammunition and other specified items during the statutorily-defined Second Amendment Weekend Sales Tax Holiday. During the first weekend in September in 2016 and 2017, purchases of specified items will be subject to three percent state sales tax. Beginning July 1, 2018, eligible purchases will again be exempted fully from the state sales tax.

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