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July 06, 2007

BATON ROUGE- The Louisiana Department of Revenue, along with Governor Kathleen Blanco and the Legislature, under the “Annual Louisiana Sales Tax Holidays Act”, announces the 2007 Sales Tax Holiday, which will be from 12:01 a.m. on Friday, August 3, through 12 midnight on Saturday, August 4.

The Louisiana Sales Tax Holiday provides an exemption, statewide, from state sales tax on the first $2,500 of the purchase price of most individual items of tangible personal property for non-business use. The state sales tax is payable on the portion of the purchase price of any individual item in excess of $2,500. The holiday will apply to the 4 percent state sales tax, but will not apply to the sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state.

In addition to the specific exclusions in the Act for vehicles and meals, the state sales tax holiday will not apply to purchases of taxable services (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; and telecommunication services) or to leases or rentals of tangible personal property.

In order to receive the tax exemption, the customer must do one of the following:
• Must purchase and accept delivery of eligible property;
• Must place property on layaway;
• Must pay for and acquire possession of property that was previously placed on layaway; or
• Must place and pay for an order for immediate shipment, even if delivery must be delayed. However, the delay in delivery must not be at the request of the purchaser.

“Governor Blanco has provided consumers of the state of Louisiana a wonderful opportunity to take advantage of purchasing items and being exempt from state sales taxes”, says Cynthia Bridges, Secretary of the Louisiana Department of Revenue.

For more information on the Annual Louisiana Sales Tax Holiday, visit the website at, or call (225) 219-2700.
The Louisiana Department of Revenue’s mission is to administer the applicable tax laws of the state of Louisiana as well as regulations concerning alcohol, tobacco and charitable gaming.