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.
The exemption will apply 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.
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 (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; and telecommunication services) or to leases or rentals of tangible personal property.
A customer will be eligible for the sales tax exemption if during the two days of each annual holiday:
The customer buys and accepts delivery of eligible property;
The customer places property on layaway;
The customer acquires property that was previously placed on layaway; or
The customer places an order for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment.
The exemption is allowed on both inputs to and withdrawals from layaway.
Purchases during the holiday with “rain checks” issued before the three-day holiday are eligible for exemption, but purchases after the holiday with “rain checks” issued during the holiday are not eligible for exemption.
Orders for immediate shipment are eligible for exemption even if the shipment is after the holiday, provided that the customer does not request delayed shipment.