Louisiana residents can purchase needed items free of sales tax as they prepare for the 2008 hurricane season.
The 2008 Hurricane Preparedness Sales Tax Holiday takes place on Saturday, May 24 and Sunday, May 25. 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;
• 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).
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.
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.
For more information, visit www.revenue.louisiana.gov.