Louisiana ~ Sales and Use Tax, Practice and Procedure: Tax Relief Available to Individuals Affected by Flooding

CCH Tax Day Report

Louisiana taxpayers can claim refunds for state sales taxes paid on personal property destroyed or lost during storms and flooding that affected the state in March and August of 2016. The affected area of Louisiana must have been subsequently declared a federal disaster area.

Affected Parishes

The following parishes have been declared federal disaster areas following severe storms and flooding in south Louisiana 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, Vermilion, Washington, and West Feliciana.

In March 2016, several parishes were declared federal disaster areas which warranted federal assistance due to flooding: 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, Richalnd, Sabine, St. Helena, St. Tammany, Tangipahoa, Union, Vernon, Washington, Webster, West Carroll, and Winn.

Requirements for Refund

To be eligible for a state sales tax refund, the following criteria must be met: (1) 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 corporation, partnerships, or any type of business does not qualify); (2) The destroyed property must have been movable at the time of its purchase and at the time of its destruction, such as clothing, furniture, televisions, and appliances which are not permanently attached to a house or building (motor vehicles are not eligible); and (3) The taxpayer must be the owner of the tangible personal property who paid Louisiana state sales tax on the purchase of the destroyed property.

Refunds are issued for unreimbursed losses only. Losses reimbursed by insurance, disaster relief funds or any other source are not eligible. To file a claim, forms R-1362, R-1362D, and R-1362S must be completed and submitted along with supporting documentation to the Louisiana Department of Revenue.

Press Release, Louisiana Department of Revenue, August 2016; Revenue Information Bulletin No. 16-049, Louisiana Department of Revenue, August 26, 2016, ¶202-750

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