BATON ROUGE, La. (KLFY) — A state sales tax holiday to provide relief for Louisiana residents recovering from hurricanes Laura and Delta, in addition to the COVID-19 public health emergency, will take place Friday, Nov. 20 and Saturday, Nov. 21.
Act 16 of the 2020 Second Extraordinary Session of the Louisiana Legislature exempts the first $2,500 of most consumer purchases from the 4.45% state sales tax. The exemption applies to in-store purchases as well as transactions completed online or by telephone.
Eligible transactions include:
- Buying and accepting delivery of tangible personal property
- Placing tangible personal property on layaway
- Making final payment on tangible personal property previously placed on layaway
The sales tax holiday does not apply to:
- Business or commercial purchases of tangible personal property
- Prepared meals
- Rentals or leases of tangible personal property
- Sales of taxable services
- Vehicles subject to license and title
The sales tax holiday exempts eligible purchases from the 4.45% state sales tax only. Local sales and use taxes apply to all purchases.
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