Local Sales Tax Holiday

 

The St. John the Baptist Parish Council , on June 28, 2012, enacted Ordinance No. 12 - 29, which provides for an exemption of parish government sales taxes on the same items and time period as the State of Louisiana.

Additionally, Louisiana R. S. 47:337.10 provides that a governing authority of a St. John the Baptist Parish political subdivision shall exempt from sales tax the same purchases of tangible personal property as has been exempted by the state during sales tax holidays.

There are, at present, three sales tax holidays granted by the State of Louisiana.  They are the Hurricane Preparedness, see Louisiana R. S. 47:305.58, held during the last Saturday and Sunday of May; the Annual Louisiana Sales Tax Holiday, see Louisiana R. S. 47:305.54, held the first consecutive Friday and Saturday of August; and the Annual Louisiana Second Amendment Weekend Holiday, see Louisiana R. S. 47:305.54, held the first consecutive Friday and Saturday of September.  The referenced statutes provide the particulars as to what is applicable for each holiday.  The guide below will offer additional information.

 Sales Tax Holiday Guide

Cessation of Sales Tax Holidays:  Act 1 of the 2018 Third Extraordinary Session of the Louisiana Legislature established a list of approved exemptions and exclusions from the 4.45 percent state sales tax beginning July 1, 2018, through June 30, 2025>  As St John the Baptist Parish sales tax holdays were tied to the Louisiana sales tax holidays, the Louisiana Annual and Hurricane Preparedness Sales Tax Holidays will not return until 2025.  The Second Amendment Sales Tax Holiday was not suspended for local sales tax only.

See Revenue Information Bulletin No 18-020.

The Annual Louisiana Second Amendment Weekend Holiday exemption will apply only to local sales taxes, for elligible items, on the first consecutive Friday and Saturday of September.


 


 

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