louisiana sales tax holiday

What is the Sales Tax Holiday?

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 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.

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.

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