Louisiana Department of Revenue

Natural Disaster FAQ

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Hurricane Katrina

• Are purchases of clothing and supplies made from funds that were paid by check or deposited directly into a person’s checking or savings account by the Red Cross or FEMA exempt from the sales tax?
• Will there be a sales tax amnesty for businesses closed due to the disaster?
• Are nonprofit agencies that are purchasing items for assistance or distribution to hurricane victims exempt from sales tax?
• Will individuals and businesses located in disaster areas be penalized if they are unable to timely file because of the extensive damage caused by the hurricane?
• How should businesses that file a consolidated sales tax return for all of their locations in Louisiana report sales from their locations in disaster areas?
• How should taxpayers file sales tax returns with local sales tax authorities that have addresses and zip codes that the U.S. Post Office has indicated will not be delivered mail?

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Hurricane Rita

• Are purchases of clothing and supplies made with Red Cross or FEMA vouchers and debit cards exempt from the sales tax?
• Are purchases of clothing and supplies made from funds that were paid by check or deposited directly into a person’s checking or savings account by the Red Cross or FEMA exempt from the sales tax?
• Are nonprofit agencies that are purchasing items for assistance or distribution to hurricane victims exempt from sales tax?
• How should taxpayers file sales tax returns with local sales tax authorities that have addresses and zip codes that the U.S. Post Office has indicated will not be delivered mail?
• Will there be a sales tax amnesty for businesses closed due to the disaster?
• Will individuals and businesses located in disaster areas be penalized if they are unable to timely file because of the extensive damage caused by the hurricane?
• How should businesses that file a consolidated sales tax return for all of their locations in Louisiana report sales from their locations in disaster areas?

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