Louisiana victims of Hurricane Katrina living in parishes where disaster relief funds have been made available by President Bush may be eligible for a refund of state sales taxes paid on uninsured personally owned movable property destroyed by the storm.
In order for a claim to be processed, a citizen’s loss must meet the following guidelines:
- The loss was not reimbursable by insurance.
- The loss must be suffered by a natural person and must be to property used in or about the citizen’s home, apartment, or homestead. (Property owned by other than a natural person, such as a corporation, partnership, or any type of business, does not qualify for a sales tax refund.)
- The refund applies only to state sales taxes paid on the original acquisition of destroyed property and not on the acquisition of replacement property.
- The destroyed property must have been moveable, both at the time of its purchase and at the time of its destruction; e.g. clothing, appliances, or furniture.
- Must have paid state sales or use tax on the acquisition of the destroyed property. (If the property was acquired by the person suffering the loss without the payment of the state sales or use tax, or if the purchase was made in another state, or if the destroyed property was acquired as a gift, then a refund cannot be issued.)