A. Revised Statute
47:305.58 allows for an exemption of the state sales tax on sales made on the
last Saturday and Sunday of each May of certain hurricane-preparedness items or
supplies.
1. Tax-free purchases are
authorized on the first $1,500 of the sales price of each
hurricane-preparedness item.
2. The
sales tax exemption only applies to purchases of the following items or
supplies:
a. any portable self-powered light
source, including candles, flashlights and other articles of property designed
to provide light;
b. any portable
self-powered radio, two-way radio, or weather band radio;
c. any tarpaulin or other flexible waterproof
sheeting;
d. any ground anchor
system or tie-down kit;
e. any gas
or diesel fuel tank;
f. any package
of AAA-cell, AA-cell, C-cell, D-cell, 6 volt, or 9-volt batteries, excluding
automobile and boat batteries;
g.
any cell phone battery and any cell phone charger;
h. any nonelectric food storage
cooler;
i. any portable generator
used to provide light or communications or preserve food in the event of a
power outage;
j. any storm
shutter device, as defined by
R.S.
47:305.58;
k. any carbon monoxide detector;
and
l. any reusable freezer pack
such as "blue ice."
3.
The state sales tax exemption provided does not apply to hurricane-preparedness
items or supplies sold at any "airport," "public lodging establishment or
hotel," "convenience store," or "entertainment complex."
B. Definitions
Airport - any area of land or water, except
a restricted landing area, which is designed for the landing and takeoff of
aircraft, whether or not facilities are provided for the sheltering, servicing,
or repairing of aircraft or for receiving or discharging passengers or cargo;
all appurtenant areas used or suitable for airport buildings or other airport
facilities; and all appurtenant rights of way including easements through or
other interest in air space over land or water and other protection privileges,
the acquisition or control of which is necessary to insure safe approaches to
the landing areas and efficient operation thereof.
Hotel- any establishment engaged in the
business of furnishing sleeping rooms, cottages, or cabins to transient guests,
where such establishment consists of six or more sleeping rooms, cottages, or
cabins at a single business location. The term public lodging
establishment is interpreted to include other businesses that offer
lodging to transient guests for compensation, including "bed and breakfast"
businesses.
Convenience Store- retail businesses that
are smaller in square footage than full-line grocery stores, discount stores,
department stores, or pharmacies, and that place primary emphasis on providing
the public convenient locations from which to quickly purchase from limited
lines of consumable products.
a. In
order to be considered a convenience store, sales must consist
primarily of motor fuel and lubricants; snack foods, including sandwiches, hot
dogs, candy, nuts, and chips; beer; liquor; wine; tobacco products; soft
drinks; fishing baits; newspapers; and magazines, and the sales of the business
must be sufficiently diversified within these product lines so that the
business is not classified as a specialty retailer such as a liquor store,
sandwich shop, newsstand, or tobacco shop.
b.
Convenience stores
typically have the following characteristics:
i. inside sales areas that are less than
5,000 sq. ft.;
ii. off-street
parking and/or convenient pedestrian access; and
iii. extended hours of operation with many
open 24 hours, seven days a week.
Entertainment Complex-a premise that is a
site for the performance of musical, theatrical, or other entertainment;
country clubs; tennis clubs; swimming clubs; bowling establishments; skating
rinks; movie theatres; amusement parks; zoos; or similar entertainment-oriented
businesses.
C. Procedure for State Sales Tax Holiday
1. A taxpayer may make state sales tax-free
purchases on the first $1,500 of the sales price on each of the above
enumerated hurricane-preparedness items or supplies on the last Saturday and
Sunday of each May.
2. The state
sales tax holiday shall not apply to any vendor defined under Subsection
B.
