Most purchases exempt from sales tax August 5 & 6
Jul 27th, 2011 | By William Dilella | Category: newsThe majority of consumer purchases are exempt from state sales taxes during the 2011 Louisiana Annual Sales Tax Holiday on Friday, August 5, and Saturday, August 6.
The sales tax holiday exempts the first $2,500 of the purchase price of each eligible item from the four percent state sales tax. The law describes eligible items as “individual items of tangible personal property for non-business use.”
The Louisiana Department of Revenue encourages shoppers to retain receipts for school supplies, uniforms, and educational equipment required by schools. Expenses paid this year are eligible for tax deductions on 2011 Louisiana Individual Income Tax Returns due May 15, 2012. In order to claim the deductions, you must be able to claim the student as a dependent on your state individual income tax return, and you must be able to provide documentation for the expenses.
Visit www.revenue.louisiana.gov/schooldeduction for more information.
Purchases are eligible for the sales tax exemption under the following conditions:
• 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.
The Louisiana Annual Sales Tax Holiday exemption does not apply to:
• Vehicles subject to license and title;
• Meals prepared for consumption on premises or to-go; or
• 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 or events
For retailers, a $25-per register tax credit is available for the reprogramming of cash registers in preparation for the sales tax holiday.
Visit www.revenue.louisiana.gov/taxholiday2011 for more information.
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