SALES TAX

Sections

• § 47:301 Definitions active
• § 47:301.1 Telecommunications and ancillary services active
• § 47:301.2 repealed
• § 47:301.3 Services active
• § 47:301.4 Sales transaction sourcing rules active
• § 47:301.5 Bundled transactions active
• § 47:301.6 Digital products active
• § 47:301.7 Sales and use tax exemptions; uniformity of base active
• § 47:302 Imposition of tax active
• § 47:302.1 Exemptions from lease or rental tax, helicopters active
• § 47:302.2 Disposition of certain collections in the city of Shreveport active
• § 47:302.3 Disposition of certain collections in the city of Bossier City active
• § 47:302.4 Disposition of certain collections in Madison and Richland Parishes active
• § 47:302.5 Disposition of certain collections in Vernon Parish active
• § 47:302.6 Disposition of certain collections in Avoyelles Parish active
• § 47:302.7 Disposition of certain collections in Ouachita Parish active
• § 47:302.8 Disposition of certain collections in Lincoln Parish active
• § 47:302.9 Disposition of certain collections in Morehouse Parish active
• § 47:302.10 Disposition of certain collections in Natchitoches Parish active
• § 47:302.11 Disposition of certain collections in St. Charles Parish active
• § 47:302.12 Disposition of certain collections in Calcasieu Parish active
• § 47:302.13 Disposition of certain collections in Iberia Parish active
• § 47:302.14 Disposition of certain collections in Calcasieu Parish active
• § 47:302.15 Disposition of certain collections in Webster Parish active
• § 47:302.16 Disposition of certain collections in Winn Parish active
• § 47:302.17 Disposition of certain collections in Tangipahoa Parish active
• § 47:302.18 Disposition of certain collections in Lafayette Parish active
• § 47:302.19 Disposition of certain collections in Lafourche Parish active
• § 47:302.20 Disposition of certain collections in Terrebonne Parish active
• § 47:302.21 Disposition of certain collections in Ascension Parish active
• § 47:302.22 Acadia Parish Visitor Enterprise Fund active
• § 47:302.23 Disposition of certain collections in Vermilion Parish active
• § 47:302.24 Disposition of certain collections in Beauregard Parish active
• § 47:302.25 Disposition of certain collections in Cameron Parish active
• § 47:302.26 Disposition of certain collections in St. Tammany Parish active
• § 47:302.27 Disposition of certain collections in St. Martin Parish active
• § 47:302.28 Disposition of certain collections in Pointe Coupee Parish active
• § 47:302.29 Disposition of certain collections in East Baton Rouge Parish active
• § 47:302.30 Disposition of certain collections in Rapides Parish active
• § 47:302.31 Disposition of certain collections in West Carroll Parish active
• § 47:302.32 Disposition of certain collections in East Carroll Parish active
• § 47:302.33 Disposition of certain collections in Tensas Parish active
• § 47:302.34 Disposition of certain collections in Franklin Parish active
• § 47:302.35 Disposition of certain collections in Jackson Parish active
• § 47:302.36 Disposition of certain collections in Allen Parish active
• § 47:302.37 Disposition of certain collections in Sabine Parish active
• § 47:302.38 Disposition of certain collections in Jefferson Davis Parish active
• § 47:302.39 Disposition of certain collections in DeSoto Parish active
• § 47:302.40 Disposition of certain collections in Plaquemines Parish active
• § 47:302.41 Disposition of certain collections in Livingston Parish active
• § 47:302.42 Disposition of certain collections in the town of Homer in Claiborne Parish active
• § 47:302.43 Disposition of certain collections in Union Parish active
• § 47:302.44 Disposition of certain collections in St. Mary Parish active
• § 47:302.45 Disposition of certain collections in Red River Parish active
• § 47:302.46 Disposition of certain collections in West Feliciana Parish active
• § 47:302.47 Disposition of certain collections in East Feliciana Parish active
• § 47:302.48 Disposition of certain collections in LaSalle Parish active
• § 47:302.49 Disposition of certain collections in Evangeline Parish active
• § 47:302.50 Disposition of certain collections in the city of Baker active
• § 47:302.51 Disposition of certain collections in Bienville Parish active
• § 47:302.52 Disposition of certain collections in Claiborne Parish active
• § 47:302.53 Disposition of certain collections in Concordia Parish active
• § 47:302.54 Allocation of certain collections in Vernon Parish active
• § 47:302.55 Disposition of certain collections in Grant Parish active
• § 47:302.56 Disposition of certain collections in Orleans Parish active
• § 47:303 Collection active
• § 47:303.1 Direct Payment Numbers active
• § 47:304 Treatment of tax by dealer active
• § 47:305 Exemptions from the tax active
• § 47:305.1 Exclusions and exemptions; ships and ships' supplies active
• § 47:305.2 Exemption; medical active
• § 47:305.3 Exemptions; agricultural active
• § 47:305.4 Exemptions; raw materials for further processing active
• § 47:305.5 Exemptions; manufacturing machinery and equipment active
• § 47:305.6 Exemptions; schools and educational materials active
• § 47:305.7 Exclusions and exemptions; intergovernmental; government active
• § 47:305.8 Exclusion; funeral directing services active
• § 47:305.9 Exclusions and exemptions; motion picture film rental active
• § 47:305.10 Exemptions; property purchased for first use outside the state active
• § 47:305.11 Exclusions and exemptions; contracts prior to and within ninety days of tax levy active
• § 47:305.12 Exemptions; software and digital products; business use; healthcare use active
• § 47:305.13 Exemption; purchases by certain religious institutions active
• § 47:305.14 Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt status active
• § 47:305.15 Exclusions and exemptions; sales or purchases by individuals who are blind active
• § 47:305.16 Exemption; purchases by certain nonprofit organizations active
• § 47:305.17 Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat active
• § 47:305.18 repealed
• § 47:305.19 Exclusions and exemptions; leased vessels used in the production of minerals active
• § 47:305.20 Exemptions; Louisiana commercial fishermen active
• § 47:305.21 Exemption; sickle cell disease organizations active
• § 47:305.22 Exemption; Habitat for Humanity active
• § 47:305.23 Sales and use tax exemption; boats active
• § 47:305.24 Exemption; purchases by certain child advocacy organizations active
• § 47:305.25 Exemption; antique motor vehicles active
• § 47:305.26 repealed
• § 47:305.27 repealed
• § 47:305.28 repealed
• § 47:305.29 repealed
• § 47:305.30 repealed
• § 47:305.31 repealed
• § 47:305.32 repealed
• § 47:305.33 Exclusions and exemptions; certain sales at cultural events active
• § 47:305.34 repealed
• § 47:305.35 repealed
• § 47:305.36 Exclusions and exemptions; motor vehicles active
• § 47:305.37 repealed
• § 47:305.38 Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities active
• § 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption active
• § 47:305.40 repealed
• § 47:305.41 repealed
• § 47:305.42 repealed
• § 47:305.43 repealed
• § 47:305.44 repealed
• § 47:305.45 Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock active
• § 47:305.46 repealed
• § 47:305.47 repealed
• § 47:305.48 Exemption; automobiles owned by military personnel active
• § 47:305.49 repealed
• § 47:305.50 Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties active
• § 47:305.51 Exemption; utilities used by steelworks and blast furnaces active
• § 47:305.52 repealed
• § 47:305.53 repealed
• § 47:305.54 repealed
• § 47:305.55 Terminated on June 30, 2007, by Acts 2005, 1 st Ex. Sess., No. 47, §2. active
• § 47:305.56 repealed
• § 47:305.57 repealed
• § 47:305.58 repealed
• § 47:305.59 repealed
• § 47:305.60 repealed
• § 47:305.61 repealed
• § 47:305.62 Exemption; Annual Louisiana Second Amendment Weekend Holiday active
• § 47:305.63 repealed
• § 47:305.64 Exemption; qualifying radiation therapy treatment centers active
• § 47:305.65 repealed
• § 47:305.66 Exemption; parish councils on aging active
• § 47:305.67 Exemption; breastfeeding items active
• § 47:305.68 repealed
• § 47:305.69 repealed
• § 47:305.70 Exemption; sale of toys to certain nonprofit organization active
• § 47:305.71 repealed
• § 47:305.72 Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities active
• § 47:305.73 Exemptions; data center facility equipment active
• § 47:305.74 repealed
• § 47:305.75 Exemptions; feminine hygiene products and diapers active
• § 47:305.76 Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions active
• § 47:305.77 repealed
• § 47:305.78 repealed
• § 47:305.79 repealed
• § 47:305.80 repealed
• § 47:305.81 Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities active
• § 47:306 Returns and payment of tax; penalty for absorption active
• § 47:306.1 Collection from interstate and foreign transportation dealers active
• § 47:306.2 Collection from certain interstate and foreign transportation dealers active
• § 47:306.3 Donations to the Louisiana Military Family Assistance Fund active
• § 47:306.4 Registration of dealers; sale, lease, or rental through online forums active
• § 47:306.5 Annual reporting requirement active
• § 47:306.6 Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements active
• § 47:307 Collector's authority to determine the tax in certain cases active
• § 47:308 Termination or transfer of business active
• § 47:309 Dealers required to keep records active
• § 47:309.1 Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer active
• § 47:310 Wholesalers and jobbers required to keep records active
• § 47:311 Collector's authority to examine records of transportation companies active
• § 47:312 Failure to pay tax on imported tangible personal property or digital products; grounds for attachment active
• § 47:313 System of import permits; seizure and forfeiture of vehicles used in importing without permit active
• § 47:314 Failure to pay tax; rule to cease business active
• § 47:315 Sales returned to dealer; credit or refund of tax active
• § 47:315.1 repealed
• § 47:315.2 repealed
• § 47:315.3 repealed
• § 47:315.4 Sales and use tax credit; waiver of homestead exemption active
• § 47:315.5 repealed
• § 47:316 Collector to provide forms active
• § 47:317 repealed
• § 47:318 Disposition of collections active