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Sales Tax Refunds Available to Ivan’s Victims

September 24, 2004

BATON ROUGE – Louisiana victims of Hurricane Ivan living in parishes where disaster relief funds have been made available by President Bush may be eligible for a refund of state sales taxes paid on uninsured personally owned movable property destroyed by the storm, according to Revenue Secretary Cynthia Bridges.

“Many of our citizens have suffered terrible losses,” Bridges says. “Revised Statute 47:315.1 of the Louisiana Sales Tax Law allows the state to refund the sales tax paid by citizens who lost movable property that was not reimbursable by insurance.” Bridges says the losses for Hurricane Ivan must have occurred in parishes where federal funds have been made available for the long-term recovery of storm-stricken residents.

For Hurricane Ivan, Bridges says residents of the following parishes are eligible to apply for sales tax refunds: Jefferson, Lafourche, Orleans, Plaquemines, St. Bernard, St. Charles, St. Tammany, and Terrebonne.

In order for a claim to be processed by the Department of Revenue, a citizen’s loss must meet the following guidelines:
* The loss was not reimbursable by insurance.
* The loss must be suffered by a natural person and must be to property used in or about the citizen’s home, apartment, or homestead. Property owned by other than a natural person, such as a corporation, partnership, or any type of business, does not qualify for a sales tax refund.
* The statute only authorizes refunds of sales taxes paid on the original acquisition of destroyed property and not on the acquisition of replacement property.
* The destroyed property eligible for a sales tax refund must have been moveable, both at the time of its purchase and at the time of its destruction. Sales taxes paid on components that become parts of buildings, homes, or other fixed structures are not eligible for refund. Accordingly, no refund is authorized for taxes paid by a homeowner on such fixed items as wall-to-wall carpeting, cooling or heating systems, lighting fixtures, lavatories, or wall structures. Refunds can be made for taxes paid on movables such as clothing, boats, appliances, or furniture.
* The person making the claim must have paid state sales or use tax on the acquisition of the destroyed property. If the property was acquired by the person suffering the loss without the payment of the state sales or use tax, or if the purchase was made in another state, or if the destroyed property was acquired as a gift, then a refund cannot be issued under this statute.

Bridges says persons suffering movable property losses from Hurricane Ivan must file a claim with the Department using Form 1362 (Natural Disaster Claim for Refund of State Sales Taxes Paid), Form R-1362I (Natural Disaster Claim for Refund – General Information), Form R-1362S (Natural Disaster Claim for Refund – Schedule), and Form R1363 (Refund of State Sales Taxes Paid on Titled Assets). The forms are available from the Department’s website at www.revenue.louisiana.gov under “Tax Forms” and the sub-heading “Sales Tax.” Information and forms may also be obtained from any of the following Department offices: Alexandria Regional Office, (318) 487-5333; Baton Rouge Headquarters Office, (225) 219-7318; Baton Rouge Regional Office, (225) 922-2300; Lafayette Regional Office, (337) 262-5455; Lake Charles Regional Office, (318) 362-3151; New Orleans Regional Office, (504) 568-5233; Shreveport Regional Office, (318) 676-7505; and Thibodaux Regional Office, (985) 447-0976.
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