With the 2009 hurricane season getting under way tomorrow, Louisiana residents still have time to make tax-free purchases on specified emergency supplies.

The 2009 Louisiana Hurricane Sales Tax Holiday began yesterday and will continue through 11:59 p.m. today. During the holiday, tax-free purchases are allowed on the first $1,500 in sales price of each of the following items:

Self-powered light sources, such as flashlights and candles; Portable self-powered radios, two-way radios and weather band radios;

Tarpaulins or other flexible waterproof sheeting;

Ground anchor systems or tie-down kits;

Gas or diesel fuel tanks;

Batteries (AAA, AA, C, D. 6-volt or 9-volt only. Automotive or marine batteries are not eligible.);

Cellular phone batteries and chargers;

Non-electric food storage coolers;

Portable generators;

Storm shutter devices, i.e., materials and products manufactured, rated and marketed specifically for the purposes of preventing window damage from storms;

Carbon monoxide detectors; or

Blue ice products.

The following activities are also eligible during the holiday for the sales tax exemption:

Buying and accepting delivery of eligible hurricane-preparedness items or supplies;

Placing eligible items on layaway;

Making final payment on and withdrawing eligible items or supplies previously placed on layaway; or

Ordering an eligible item for immediate delivery, even if delivery must be delayed, provided that the customer has not requested delayed shipment.

The sales tax holiday will not extend to hurricane-preparedness items or supplies purchased at any airport, public lodging establishment, hotel, convenience store or entertainment complex. When filing a Sales Tax Return, retailers should report exempt sales tax on Line 33 of the return and write the words “Sales Tax Holiday” as the explanation.