What is the Sales Tax Holiday?
The Louisiana Sales Tax Holiday provides for a reduction in State sales tax and an exemption from St. John Parish 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 and St. John Parish sales tax is payable on the portion of the purchase price of any individual item in excess of $2,500.
The 2020 holiday will be from 12:01 a.m. on Friday, November 20th through 11:59 p.m. on Saturday, November 21st. The holiday will apply to 4.45 percent of the State sales tax and the 5.25 percent St. John Parish sales tax.
What items are eligible for exemption?
The exemption will apply statewide to all consumer purchases of tangible personal property, other than vehicles subject to license and title and meals furnished for consumption on the premises where purchased, including to-go orders, provided that the property is not for use in a business, trade, or profession. St. John Parish is following the same exemptions for those purchases made in or delivered to St. John Parish.
What items are NOT eligible for exemption?
In addition to the specific exclusions in the Act for vehicles and meals, the State and St. John Parish sales tax holiday will not apply to purchases of taxable services (such as hotel occupancy; amusement, recreational, and athletic admissions; repairs to tangible personal property; laundry, cleaning, pressing, and dyeing services; vehicle parking; the furnishing of cold storage space; printing services; and telecommunication services) or to leases or rentals of tangible personal property.
What are the conditions for exemption?
A customer will be eligible for the sales tax exemption if during the two days of each annual holiday:
Are there any special provisions?