News

Louisiana Katrina Tax Relief

3 October 2005

The Louisiana Department of Revenue has enacted a provision that will allow taxpayers who live in an area that where disaster relief funds have been made available to apply for a refund of the sales tax paid on uninsured personally owned movable property destroyed by the storm. In order for the claim to be processed, the taxpayer must show the following:

  • The loss was not reimbursable by insurance.
  • The loss must be suffered by a natural person (not a partnership, corporation, or any other type of business) and used in or about the taxpayer’s home.
  • The refund applies only to the sales tax paid on the original acquisition of destroyed property and not on the acquisition of replacement property.
  • The destroyed property must have been movable, both at the time of its purchase and at the time of its destruction.
  • You must have paid state sales or use tax on the acquisition of the destroyed property.

For additional information on this relief, go to http://www.rev.state.la.us/sections/katrina/1051(9_05)F.pdf or contact our temporary Baton Rouge office.

Originally published 3 October 2005 in Louisiana Department of Revenue