Baton Rouge moms, it’s almost time for the 2017 Louisiana Back-to-School Sales Tax Holiday. This year, the “Annual Louisiana Sales Tax Holidays Act” 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 nonbusiness use on the first consecutive Friday and Saturday of August.
Here’s what you need to know before you go shopping, according to the Louisiana Department of Revenue.
2017 Louisiana Back to School Sales Tax Holiday Weekend
The 2017 holiday begins on Friday, August 4, 2017, at 12:01 a.m. and ends at midnight on Saturday, August 5, 2017.
Purchases Eligible for Exemption
The exemption applies 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.
What items are NOT eligible for exemption?
In addition to the specific exclusions in the Act for vehicles and meals, the state sales tax holiday does 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
- Telecommunication services
- Leases or rentals of tangible personal property
Purchases Eligible for Exemption
The sales tax holiday applies to all consumer purchases of firearms, ammunition and hunting supplies. Firearms eligible for the sales tax exemption include shotguns, rifles, pistols, revolvers, or other handguns, which may be legally sold or purchased in Louisiana. Ammunition intended to be fired from a gun or firearm is eligible for the sales tax exemption. Hunting supplies are eligible for the sales tax exemption only if used for and designed for hunting. Eligible hunting supplies include:
- Animal feed that is manufactured and marketed as being for consumption primarily by game, which can be legally hunted; this does not include food for animals kept as pets;
- Apparel such as safety gear, camouflage clothing, jackets, hats, gloves, mittens, face masks and thermal underwear manufactured and marketed as being primarily for wear or use while hunting;
- Archery items used for hunting such as bows, crossbows, arrows, quivers and shafts;
- Bags to carry game or hunting gear;
- Belts that are manufactured and marketed as being primarily for use in hunting;
- Binoculars only if purchased to be used for hunting;
- Chairs to be used for hunting; this excludes purchases by an individual of chairs or other furniture for household, business or other recreational use;
- Firearm, archery, and other accessories designed for hunting;
- Float tubes only if purchased to be used for hunting;
- Hearing protection gear and enhancements that hearing aids queens ny recommended;
- Hunting shoes or boots designed and used for hunting;
- Knives that are manufactured and marketed as being primarily for use in hunting; this excludes the purchase of knives by an individual to be used for household, business or other recreational use;
- Miscellaneous gear that is manufactured and marketed as being primarily for use in hunting; this includes other hunting-related gear or supplies not previously listed. This excludes the purchase of toy guns and vessels or off road vehicles utilized as children’s toys;
- Off-road vehicles such as all-terrain vehicles designed and intended primarily for hunting; the exemption does not apply to golf carts, go-carts, dirt bikes, mini-bikes, motorcycles, tractors, motor vehicles which may be legally driven on the streets and highways of Louisiana, or heavy equipment such as cranes, forklifts, backhoes and bulldozers;
- Optical equipment such as rifle scopes and impact resistant glasses for shooting;
- Range finders;
- Tools that are manufactured and marketed as being primarily for use in hunting;
- Trail cameras with ShootingAuthority
- Tree stands;
- Decoys; and
- Vessels such as airboats and pirogues designed and intended for hunting.
Purchases That Are Not Eligible
Consumer purchases do not include the purchase of animals, such as dogs. Hunting supplies do not include the purchase of toy guns and vessels or off road vehicles utilized as children’s toys. Firearms other than those listed are not eligible for the exemption. Purchases made by a business or for business purposes are not eligible for the sales tax exemption.
Learn more here: Louisiana Tax Free Weekend