| Baton Rouge: The 2009 Louisiana Hurricane Sales Tax Holiday will take place on Saturday, May 30, and Sunday, May 31. On these two days, shoppers can purchase specified emergency supplies free of the four- percent state sales tax in preparation for the 2009 hurricane season, which begins on June 1.
During the two-day holiday, tax-free purchases are allowed for the first $1,500 of the sales price of each of the following items:
• Self-powered light sources, such as flashlights and candles;
• Portable self-powered radios, two-way radios, and weather-band radios;
• Tarpaulins or other flexible waterproof sheeting;
• Ground anchor systems or tie-down kits;
• Gas or diesel fuel tanks;
• Batteries – AAA, AA, C, D, 6-volt, or 9-volt (automobile batteries and boat batteries are not eligible);
• Cellular phone batteries and chargers;
• Non-electric food storage coolers;
• Portable generators;
• Storm shutter devices – Materials and products manufactured, rated, and marketed specifically for the purposes of preventing window damage from storms (La. R.S. 47:305.58);
• Carbon monoxide detectors;
• Blue ice products.
The 2009 Louisiana Hurricane Preparedness Sales Tax Holiday does not extend to hurricane-preparedness items or supplies purchased at any airport, public lodging establishment or hotel, convenience store, or entertainment complexes.
The Louisiana Hurricane Preparedness Sales Tax Holiday is an annual event. The 2009 sales tax holiday begins at 12:01 a.m. on Saturday, May 30, and ends at 11:59 p.m. on Sunday, May 31.
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