The following is a press release from the Louisiana Department of Revenue:
The 2010 Louisiana Hurricane Preparedness Sales Tax Holiday takes place on Saturday, May 29 and Sunday, May 30. During these two days, shoppers can get ready for the 2010 Atlantic Hurricane Season, which begins on June 1, by purchasing emergency supplies free from the four-percent state sales tax.
The tax holiday exempts from the state sales tax the first $1,500 of the sales price of 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
- Batteries – AAA, AA, C, D, 6-volt or 9-volt (automobile batteries and boat batteries are not eligible)
- Cellular phone batteries and chargers
- Non-electric food storage coolers
- Portable generators
- 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)
- Carbon monoxide detectors
- Blue ice products
Local sales taxes still apply unless local taxing authorities have specifically exempted them.
Items purchased at airports, convenience stores, entertainment complexes, or at hotels or other public lodging establishments are not eligible for a tax exemption under the Louisiana Hurricane Preparedness Sales Tax Holiday.