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R-1362i (8/16)
Natural Disaster Claim For Refund Instructions
for Forms R-1362, R-1362 , andD R-1362 S
Louisiana residents whose property was destroyed by a natural disaster in a parish that has been declared by the President of the United
States to be eligible for federal assistance may be entitled to a refund of the state sales tax paid on the destroyed property if the loss was
not fully reimbursed by insurance or otherwise as authorized by Revised Statute 47:315.1.
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 sales 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 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 reimbursed by insurance, disaster relief agen-
cies, or otherwise.
All claims must be filed on or before December 31st of the third calendar year following the calendar year in which the property was
destroyed.
How to File a Claim:
To file a claim, all three forms listed below must be completed and submitted along with supporting documentation (see the “Proof of
Property Loss Documentation” section) 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 State Sales Tax Refund Due
The specific instructions for each form are included below.
Mail Claims to the Following Address:
Louisiana Department of Revenue
P.O. Box 91138
Baton Rouge, LA 70812-9138
Form R-1362 - Natural Disaster Claim for Refund of State Sales Taxes Paid
This form must be completed, notarized, and submitted with Form R-1362S, Form R-1362D, and all required documentation.
1. Claimant Name and Address Section
• Include spouse information if claimant is married.
• Use the check box to indicate mailing address changes.
2. Location and Description of Destruction Section
• Describe how property was destroyed - indicate if property was destroyed due to flood waters, wind damage, etc
• Mark the box for each area of the home that was destroyed. Fill in the number of bathrooms and number of bedrooms that
had destruction and report the total number of areas that received damage.
• Total amount of unreimbursed property loss is the amount reported on Form R-1362S, Line 3, Total column.
• Total amount of state sales tax requested to be refunded is the amount reported on Form R-1362S, Line 6, Total column.
3. Certified Statement of Natural Disaster Refund Claim Section
• If a paid preparer or someone other than the applicant completed the form, the preparer must sign the form and provide
contact information.
• This form must be notarized to be processed.
• Filing or submitting false information or false representation on these refund claims may result in jail time of five years and/or
fines up to $5,000 under Revised Statute 14:133.
