August 26, 2016
BATON ROUGE – Louisiana taxpayers can claim refunds for state sales taxes paid on personal property destroyed by a natural disaster in a parish declared a federal disaster area.
Refunds are available for property lost during storms and flooding that affected the state in March and August of 2016.
According to state law, eligible losses must meet the following criteria:
◾The loss was suffered by a Louisiana taxpayer on property used in or about the individual’s home, apartment, or homestead which is located in Louisiana; property owned by corporations, partnerships, or any type of business does not qualify for a sales tax refund
◾The destroyed property must have been movable at the time of its purchase and at the time of its destruction; examples are clothing, furniture, televisions, etc.; motor vehicles are not eligible
◾The taxpayer must have paid Louisiana state sales tax on the purchase of the destroyed property
Refunds are equal to the state sales tax paid on the original purchase of the destroyed property and not on the purchase of replacement property.
Refunds are issued for unreimbursed losses only. Losses reimbursed by insurance, disaster relief funds or any other source are not eligible.
The following parishes were declared federal disaster areas following severe storms and flooding in March 2016: Allen, Ascension, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Catahoula, Claiborne, DeSoto, East Carroll, Franklin, Grant, Jackson, LaSalle, Lincoln, Livingston, Madison, Morehouse, Natchitoches, Ouachita, Rapides, Red River, Richland, Sabine, St. Helena, St. Tammany, Tangipahoa, Union, Vernon, Washington, Webster, West Carroll and Winn.
The following parishes have been declared federal disaster areas following severe storms and flooding in August 2016: Acadia, Ascension, Avoyelles, East Baton Rouge, East Feliciana, Evangeline, Iberia, Iberville, Jefferson Davis, Lafayette, Livingston, Pointe Coupee, St. Helena, St. Landry, St. Martin, St. Tammany, Tangipahoa, Vermillion, Washington and West Feliciana. If additional parishes are declared federal disaster areas, they will receive the same relief.
For more information, including the process for claiming a sales tax refund for destroyed property, read Revenue Information Bulletin 16-049.