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 or contact our temporary Baton Rouge office.

Originally published 3 October 2005 in Louisiana Department of Revenue