Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 43 - Sales and Use Tax › Section I-4371 - Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Under certain circumstances, a refund is allowed for state sales or use tax
				paid on tangible personal property that has been destroyed in a natural
				disaster. The conditions and requirements are as follows.
1. The property destroyed must be classified
				as tangible personal property at the time of destruction rather than being
				classified as real or immovable property. For purposes of determination of the
				classification of such property, reference and guidance shall be to the rules
				of the Louisiana Civil Code. In Louisiana, property is classified as either
				movable or immovable rather than as personal or real. Under Louisiana law a
				corporeal movable is equivalent to tangible personal property at common law,
				and an immovable is equivalent to real property. Generally speaking a house or
				a building and all central heating or cooling systems, lighting fixtures,
				lavatories, etc., that are actually connected with or attached to the house or
				building by the owner are immovable by their nature. Such items as clothing,
				drugs, food, recreation equipment, appliances not permanently attached to a
				house or building where the removal thereof would not damage the movable or
				immovable, etc., would be classified as tangible personal property or movable
				property, and the sales tax paid on these items would be eligible to be
				refunded. Automobiles, trucks, motorcycles, boats, boat trailers, and other
				vehicles will not be considered tangible personal property used in or about a
				person's home, apartment, or homestead. The sales tax paid on these items is
				not eligible to be refunded under this statute.
2. Such property destroyed must be a part of
				and used in or about a person's home, apartment or homestead, on which
				Louisiana sales tax has been paid by the owner of the property destroyed in an
				area subsequently determined by the president of the United States to warrant
				assistance by the federal government. Therefore, it is necessary that
				individuals suffer the loss, since
				R.S.
				47:315.1 does not apply to partnerships or
				corporations. Further, it does not apply to business losses, even by
				individuals, since the law limits the losses to property that is part of and
				used in or about a person's home, apartment or homestead. Also, the area where
				the natural disaster occurred must be designated as an area warranting
				assistance by the federal government in order to qualify under this
				Section.
3. The claimant suffering
				the loss of the tangible personal property must be the owner of such property
				that purchased and paid the Louisiana sales tax on such property. Any refund
				claim filed shall be made in accordance with the rules and regulations
				prescribed by the secretary. Accordingly, any refund claim shall be filed on or
				before the end of the third calendar year following the year in which the
				property was destroyed, and the refund claim shall be limited to the tax paid
				on such tangible personal property destroyed for which no reimbursement was
				received by insurance or otherwise.
4. A refund claim packet can be obtained from
				the secretary, and when the claimant properly executes the required forms and
				prepares a sworn statement attesting to the facts, a refund will be
				processed.