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The Louisiana Annual Sales Tax Holiday provides an exemption 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 applies only to the 4 percent state sales tax. It does not apply to sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state.
Under Louisiana law, the annual sales tax holiday takes place on the first consecutive Friday and Saturday each August. The 2014 sales tax holiday begins at 12:01 a.m. on Friday, August 1, and continues through 11:59 p.m. on Saturday, August 2.