Louisiana residents can purchase needed items free of sales tax as they prepare for the 2008 hurricane season. The inaugural 2008 Hurricane Preparedness Sales Tax Holiday takes place on Saturday, May 24 and Sunday, May 25. The holiday is an annual, statewide event created by the Louisiana Legislature to assist families with the important job of protecting their lives and property in the event of a serious storm.
During the two day holiday, tax-free purchases are allowed for the first $1,500 of the sales price on each of the following items:
· Self powered light sources, such as flashlights and candles;
· Portable self-powered radios, two-way radios, and weather-band radios;
· Tarpaulins or other flexible waterproof sheeting;
· Ground anchor systems or tie-down kits;
· Gas or diesel fuel tanks;
· Cellular phone batteries and chargers;
· Non-electric food storage coolers;
· Portable generators;
· Batteries – AAA, AA, C, D, 6-volt, or 9-volt (automobile batteries and boat batteries are not eligible); and
· Storm shutter devices – materials and products manufactured, rated, and marketed specifically for the purposes of preventing window damage from storms (La. R.S. 47:305.58).
The 2008 Hurricane Preparedness Sales Tax holiday begins at 12:01 a.m. on Saturday, May 24, and ends at 11:59 p.m. on Sunday, May 25. 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. For more information, visit www.revenue.louisiana.gov.