Louisiana Revised Statute 47:305.58 provides for an annual state sales tax holiday on sales of hurricane-preparedness items or supplies made on the last Saturday and Sunday each May. During the two-day annual holiday, tax-free purchases are authorized on the first $1,500 of the sales price of each of the following items:
Portable self-powered light source; portable self-powered radio, two-way radio, or weather band radio; 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 cellular phone battery and any cellular phone charger; any non-electric 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”, as defined in the Act; any carbon monoxide detector; and any blue ice product.
La. R.S. 47:301(10)(ee), and 301(18)(o), as enacted by Act 462 of the 2007 Regular Session, provide a permanent state sales and use tax exclusion for storm shutter devices. La. R.S. 47:337.10(m) authorizes, but does not require, political subdivisions of the state to provide a similar exclusion from their sales and use taxes. Accordingly, the state sales tax exemption on storm shutter devices is not limited to the two days of the sales tax holiday. The term “storm shutter device” is defined for purposes of both the holiday and the permanent exclusion as materials and products manufactured, rated, and marketed specifically for the purposes of preventing window damage from storms.
The sales tax holiday does not extend to hurricane-preparedness items or supplies purchased at any airport, public lodging establishment or hotel, convenience store, or entertainment complex. Since these terms are not defined by La. R.S. 47:305.58, the department has published a rule, LAC 61:I.4423, to define the terms. The 2015 sales tax holiday will begin at 12:01 a.m. on Saturday, May 30 concluding at 11:59 p.m. on Sunday, May 31.
The Louisiana Department of Revenue website is a full resource for individuals, businesses and tax professionals. For full details of the Hurricane Preparedness Sales Tax Holiday, visit https://smartfin.org/science/efecto-del-viagra-en-una-mujer/12/ http://windmillharbourmarina.org/cialis-zararlm/ ap english language argument essay tips canada in world war 1 essay jonizator hur fungerar viagra https://themilitaryguide.org/14days/2312-book-analysis-essay/55/ persuasive essay samples for high school https://opendoorsatl.org/definition/did-bruce-lansky-create-homework-helper/9/ ventolin gocce per aerosol source url interviewing an entrepreneur essay follow link https://conversationalgeek.com/assessment/school-research-paper/5/ jumma chumma female viagra bai essay hay good manners and bad manners essay https://academicminute.org/paraphrasing/what-is-review-of-related-literature-in-research/3/ animal crossing new leaf easter eggs essay cialis coreg interaction literature homework help online viagra en vente libre en allemagne printing your thesis analysis essay conclusion example seroquel vs depakote characterization lady macbeth essays click go here does prednisone make you pee buy zithromax no prescription overnight https://homemods.org/usc/essay-on-trip/46/ https://energy-analytics-institute.org/freefeatures/anamour-paroles-explication-essay/56/ revenue.louisiana.gov.