Act 9 of the 2005 First
Extraordinary Session provides for a sales tax
holiday on December 16th, 17th & 18th statewide
for most consumer purchases on the first $2,500
of the item. Vehicles, meals and purchases used
for business do not apply. However, businesses
located in Hurricane Katrina/Rita (FEMA) Individual
Assistance Areas purchasing tangible property
that was damaged, destroyed or lost as a result
of the two hurricanes can apply for “Sales Tax
Holiday Exemption Certificates” from any
Louisiana Department of Revenue office or by
downloading the application at http://www.revenue.louisiana.gov/forms/taxforms/1017(12_05)F.pdf
For more information:
http://www.revenue.louisiana.gov/forms/lawspolicies/RIB05032.pdf
Parishes in FEMA
Individual Assistance Areas for Katrina:
Acadia, Ascension, Assumption, Calcasieu,
Cameron, East Baton Rouge, East Feliciana,
Iberia, Iberville, Jefferson, Jefferson Davis,
Lafayette, Lafourche, Livingston, Orleans,
Pointe Coupee, Plaquemines, St. Bernard, St.
Charles, St. Helena, St. James, St. John, St.
Mary, St. Martin, St. Tammany, Tangipahoa,
Terrebonne, Vermilion, Washington, West Baton
Rouge, and West Feliciana.
Parishes in FEMA Individual Assistance Areas
for Rita:
Acadia, Allen, Ascension, Cameron, Calcasieu,
Beauregard, Evangeline, Iberia, Jefferson,
Jefferson Davies, Lafayette, Lafourche,
Livingston, Plaquemines, Sabine, St. Landry, St.
Martin, St. Mary, Terrebonne, Vermilion, Vernon,
and West Baton Rouge.
