To be eligible for a sales tax refund, a resident's loss must meet the following criteria:
The loss was suffered by a Louisiana resident on property used in or about the individual's home, apartment, or homestead. Property owned by corporations, partnerships, or any type of business does not qualify for a sales tax refund.
The destroyed property must have been movable at the time of its purchase and at the time of its destruction. Examples are clothing, furniture, television, etc.
The resident must have paid Louisiana state sales tax on the purchase of the destroyed property. Property purchased in another state with no Louisiana sale taxes paid to the vendor and no consumer use tax paid directly to the state of Louisiana on its importation, or property received as a gift are not eligible for the sales tax refund.
The refund amount will be equal to the state sales taxes paid (4%) on the original purchase of the destroyed property and not on the purchase of the replacement property. A refund will not be issued on the portion of the loss that was not reimbursed by insurance, disaster relief agencies, or otherwise.
To file a claim, all three forms listed below must be completed and submitted along with supporting documentation to the Louisiana Department of Revenue.
R-1362, Natural Disaster Claim for Refund of State Sales Taxes Paid
R-1362D, Natural Disaster Claim for Refund - Schedule of Tangible Personal Property Destroyed by a Natural Disaster
R-1362S, Natural Disaster Claim for Refund - Calculation of States Sales Tax Refund Due
Links to these forms are as follows:
R-1362 Instructions http://revenue.louisiana.gov/TaxForms/1362i(9_08).pdf