Louisiana families are entering the 2026 school year without a back-to-school tax break, paying a 5% state sales tax rate approved by lawmakers in 2024. The seven-year suspension of Louisiana’s former sales tax holiday ended last year, but the exemption has not returned.

Background

In 2018, lawmakers suspended Louisiana’s sales tax holidays as part of a budget compromise during a fiscal shortfall. The legislation also reduced and extended a temporary state sales tax increase through June 30, 2025. Although one exemption, the Second Amendment Weekend Sales Tax Holiday, was reinstated in 2023, the back-to-school tax holiday remains absent.

Neighboring states, including Texas, Arkansas, and Mississippi, continue to offer annual back-to-school sales tax holidays, exempting certain purchases like clothing and school supplies from state sales taxes.

Previous Attempts to Reinstate the Holiday

During the 2025 regular session, lawmakers considered creating a new version of a back-to-school tax break through House Bill 551, known as the Louisiana Believes in Education Act. The proposal targeted school-related purchases, including school supplies, art supplies, instructional materials, backpacks, clothing, footwear, and computers. However, the measure did not become law.

Louisiana’s tax structure changed in 2024 when lawmakers approved reductions to income-based taxes and increased the state sales tax rate to 5%. According to the state’s May Net Receipts Report, general sales tax collections reached $4.84 billion through May 2026, a 16% year-over-year gain.

Original reporting: KTBS 3 (Shreveport) — read the source article.