Today the Louisiana Department of Environmental Quality issued an emergency order effective for 60 days that suspends or modifies existing environmental requirements in many areas in order to facilitate response to Hurricane Katrina. The order applies in 25 parishes in the New Orleans to Baton Rouge area. Among the provisions are those waiving 24 hour
Hurricane Katrina
Sales Tax Refund for Personal Property Destroyed By Natural Disaster
By Kean Miller on
Posted in General Litigation, Hurricane Katrina
La. R.S. 47:315.1 permits the owner of personal property destroyed by a natural disaster (i.e., one declared by the President to warrant federal assistance) to obtain a sales tax refund under certain circumstances. According to the Louisiana Department of Revenue (http://www.rev.state.la.us/forms/taxforms/1362I(10_02).pdf), a claim can be made for “taxes paid on movables such as clothing, boats, appliances, furniture, etc.,” but not fixed items such as carpeting, cooling systems, etc. You should read the referenced link for more information.
Persons suffering movable property losses must file a claim with the Department using Form 1362 (Natural Disaster Claim for Refund of State Sales Taxes Paid), Form R-1362I (Natural Disaster Claim for Refund – General Information), Form R-1362S (Natural Disaster Claim for Refund – Schedule), and Form R1363 (Refund of State Sales Taxes Paid on Titled Assets). The forms are available from the Department’s website at www.rev.state.la.us under “Tax Forms” and the sub-heading “Sales Tax.”
The full text of the statute follows:
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