BATON ROUGE - The State Department of Revenue says Back-to-school supplies that include: electronics, appliances and most other retail purchases are subject to reduced sales tax during the 2017 Louisiana Annual Sales Tax Holiday Friday, August 4 and Saturday, August 5.

During these two days, most purchases of tangible personal property are subject to only three percent state sales tax instead of the full five percent. The exemption applies to the first $2,500 of the purchase price of each eligible item when the customer:

- Buys and accepts delivery of eligible property;
- Places property on layaway;
- Acquires property that was previously placed on layaway; or
- Places an order for immediate delivery, even if the delivery must be delayed, provided the customer has not requested delayed delivery

The sales tax holiday does not apply to:

- Vehicles subject to title and license;
- Meals prepared for consumption on premises or to-go; and
- Taxable services such as hotel occupancy, laundry services, printing services, telecommunication services, the furnishing of cold storage space, leases or rentals of tangible personal property, repairs to tangible personal property, and admission to athletic, amusement, or recreational facilities or events
 
This sales tax reduction applies only to the state sales tax.