State sales tax holiday scheduled for Nov. 20-21

November 20, 2020

State sales tax holiday scheduled for Nov. 20-21

BATON ROUGE – 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.

 

Read Revenue Information Bulletin 20-023 for more information.