§315.1. Sales tax refund
A.(1) In the event tangible personal property, a part of and used in or about a person's
home, apartment or homestead, in this state on which Louisiana sales tax has been paid by
the owner of the property is destroyed by a natural disaster occurring in an area in Louisiana
subsequently determined by the president of the United States to warrant assistance by the
federal government, the owner thereof who was the purchaser who paid the Louisiana sales
tax shall be entitled to reimbursement of the amount of the tax paid on such tangible personal
property destroyed for which no reimbursement was received by insurance or otherwise.
Upon receipt of a notarized statement of the owner as to the amount of the taxes paid under
the provisions of this Chapter on tangible personal property destroyed as aforesaid, the
collector shall make refund to said owner in the amount to which he is entitled.
(2) The refund authorized by this Subsection shall extend to tangible personal
property, including construction materials, that was a part of and used in or about a nonpublic
school which sustained damage in the flooding disaster which occurred in August 2016,
which event was the subject of Proclamation 111 JBE 2016, and numerous executive orders.
In order to be eligible for the refund of Louisiana sales taxes, the owner of a nonpublic
school shall be required to meet the same eligibility and administrative requirements as is
provided for in Paragraph (1) of this Subsection and the school shall be eligible to participate
in the Federal Emergency Management Agency Public Assistance grant program.
B. No refund shall be made under the provisions of this section unless a claim for
refund covering the amount to which an owner is entitled is filed on or before the end of the
third calendar year following the calendar year in which the property was destroyed.
C. The collector is authorized to prescribe the forms and regulations for use in
carrying out the provisions of this Section.
Added by Acts 1970, No. 592, §1. Amended by Acts 1972, No. 592, §1; Acts 1973,
No. 60, §1; Acts 2001, No. 1032, §15; Acts 2018, 2nd Ex. Sess., No. 5, §1, eff. June 12, 2018;
Acts 2019, No. 360, §2.
NOTE: See Acts 2018, 2nd E.S., No. 5, §2 and Acts 2019, No. 360, §2, re:
applicability.