Louisiana Revised Statutes 47:305.58 – Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
Terms Used In Louisiana Revised Statutes 47:305.58
- Customer: means the person or entity that contracts with the seller of telecommunications services. See Louisiana Revised Statutes 47:301
- Dealer: includes every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. See Louisiana Revised Statutes 47:301
- Hotel: means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:
(i) A single business location. See Louisiana Revised Statutes 47:301
- Purchaser: means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Chapter. See Louisiana Revised Statutes 47:301
- Retailer: means and includes every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this state. See Louisiana Revised Statutes 47:301
- Sales price: means the total amount for which tangible personal property is sold, less the market value of any article traded in including any services, except services for financing, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, except costs for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses; provided that cash discounts allowed and taken on sales shall not be included, nor shall the sales price include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold. See Louisiana Revised Statutes 47:301
- sales tax: shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapter 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax. See Louisiana Revised Statutes 47:301
- Storage: means and includes any keeping or retention in the taxing jurisdiction of tangible personal property for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business. See Louisiana Revised Statutes 47:301
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
A.(1) Notwithstanding any other provision of law to the contrary, the sales and use tax levied by the state of Louisiana shall not apply to the first one thousand five hundred dollars of the sales price of purchases of hurricane-preparedness items or supplies as defined in this Subsection that occur during an eligible tax exemption period.
(2)(a) For purposes of this Section, “hurricane-preparedness items or supplies” shall include any of the following:
(i) Any portable self-powered light source.
(ii) Any portable self-powered radio, two-way radio, or weatherband radio.
(iii) Any tarpaulin or other flexible waterproof sheeting.
(iv) Any ground anchor system or tie-down kit.
(v) Any gas or diesel fuel tank.
(vi) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries.
(vii) Any cell phone battery and any cell phone charger.
(viii) Any nonelectric food storage cooler.
(ix) Any portable generator used to provide light or communications or preserve food in the event of a power outage.
(x) Any “storm shutter device”. The term “storm shutter device” shall include materials and products manufactured, rated, and marketed specifically for the purposes of preventing window damage from storms.
(xi) Any carbon monoxide detector.
(xii) Any blue ice product.
(b) For purposes of this Section, “eligible tax exemption period” shall mean purchases of hurricane-preparedness items or supplies during the last weekend in May of each year beginning at 12:01 a.m. on Saturday and ending at 11:59 p.m. on Sunday.
B. This Section shall apply if and only if during an eligible tax exemption period one of the following occurs:
(1) Title to or possession of an eligible hurricane-preparedness item or supply is transferred from a selling dealer to a purchaser.
(2) A customer selects an eligible item from the selling dealer’s inventory for layaway that is physically set aside in the selling dealer’s inventory for future delivery to that customer.
(3) The customer makes final payment and withdraws an item from layaway that might have been placed in layaway before the eligible tax exemption period.
(4) The customer orders and pays for an eligible item and the selling dealer accepts the order for immediate shipment, even if delivery is made after the eligible tax exemption period, provided that the customer has not requested delayed shipment.
C. Eligible items that customers purchase during the eligible tax exemption period with “rain checks” shall qualify for exemption, regardless of when the “rain checks” are issued. However, issuance of “rain checks” during the exemption period shall not qualify items for exemption if the otherwise eligible items are actually purchased after conclusion of the eligible tax exemption period.
D.(1) When a customer purchases an eligible item during the eligible tax exemption period and exchanges the item without additional cash consideration after conclusion of the eligible tax exemption period for an essentially identical item of different size, color, or other failure, no additional tax is due.
(2) When a customer, after conclusion of the eligible tax exemption period returns an eligible item that was purchased during the eligible tax exemption period and receives credit on the purchase of a different item, the appropriate sales tax is due on the purchase of the new item.
E. For a sixty-day period after conclusion of the eligible tax exemption period, when a customer returns an item that would qualify for an exemption, no credit or refunds of sales tax shall be given unless the customer provides a receipt or invoice that shows that the state sales tax was paid or the retailer has sufficient documentation that shows that the tax was paid on the specific item. This sixty-day period is not intended to change a dealer’s policy concerning the time period during which returns will be accepted.
F. The provisions of this Section shall not apply to hurricane-preparedness items or supplies sold at any airport, public lodging establishment or hotel, convenience store, or entertainment complex.
Acts 2007, No. 429, §1, eff. June 30, 2007.