LOUISIANA — The Louisiana Sales Tax Holiday provides an exemption from state sales tax on the first $2,500 of the purchase price of most individual items of tangible personal property for non-business use.
The 2013 holiday begins at 12:01 a.m. on Friday, August 2, and continues through 11:59 p.m. on Saturday, August 3. The statute creating the holiday establishes the dates as the first consecutive Friday and Saturday each August.
The state sales tax is payable on the portion of the purchase price of any individual item in excess of $2,500.
The holiday will apply to the 4 percent state sales tax, but will not apply to the sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state.
An exemption will apply statewide to all consumer purchases of personal property, aside from vehicles subject to license and title and meals from restaurants.
Also, the state sales tax holiday will not apply to purchases of taxable services, such as: hotel occupancy; amusement, recreational, and athletic admissions; repairs to personal property; laundry, cleaning, pressing, and dyeing services; vehicle parking; the furnishing of cold storage space; printing services; and telecommunication services.