A sales tax holiday in Louisiana goes into effect this Memorial Day weekend (May 26-27) for hurricane preparedness. During these two days, eligible purchases are subject to only three percent state sales tax instead of the full five percent.
The Louisiana hurricane preparedness sales tax holiday takes place before the June 1 start of the Atlantic hurricane season. It applies to the first $1,500 of the purchase price of these select items:
any portable self-powered light source, including candles, flashlights and other articles of property designed to provide light;
any portable self-powered radio, two-way radio, or weather band radio;
any tarpaulin or other flexible waterproof sheeting;
any ground anchor system or tie-down kit;
any gas or diesel fuel tank;
any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding automobile and boat batteries;
any cell phone battery and any cell phone charger;
any nonelectric food storage cooler;
any portable generator used to provide light or communications or preserve food in the event of a power outage;
any storm shutter device;
any carbon monoxide detector; and
any reusable freezer pack such as "blue ice."
It is important to note that the state sales tax exemption does not apply to sales of hurricane preparedness items or supplies sold by vendors located at any airport, public lodging establishment or hotel, convenience store, or entertainment complex as referred to in Bulletin No. 18-014.