{
  "urn": "urn:us-la:rs:9:3362",
  "title_number": "9",
  "section_number": "3362",
  "citation": "R.S. 9:3362",
  "heading": "Taxes",
  "text": "Rental-purchase agreements, as defined by R.S. 9:3352, shall be deemed to be sales for state and local tax purposes only. The tax due on such transactions shall be payable in equal monthly installments over the entire term of the rental-purchase agreement, rather than at the inception of the agreement.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "9",
      "name": "CIVIL CODE--ANCILLARIES"
    },
    {
      "level": "code_preliminary_title",
      "number": "1",
      "name": "[BLANK]"
    },
    {
      "level": "code_book",
      "number": "III",
      "name": "OF THE DIFFERENT MODES OF ACQUIRING THE OWNERSHIP OF THINGS PRELIMINARY TITLE - GENERAL DISPOSITIONS (BLANK)"
    },
    {
      "level": "code_title",
      "number": "IX",
      "name": "OF LEASE"
    },
    {
      "level": "chapter",
      "number": "3",
      "name": "RENTAL-PURCHASE AGREEMENTS"
    }
  ],
  "breadcrumb": "Title 9 › Code Preliminary Title › Code Book III › Code Title IX › Chapter 3",
  "acts_citations": [
    {
      "act_year": 1991,
      "act_number": 204,
      "section": 1,
      "effective_date": "1992-01-01",
      "effective_date_raw": "Jan. 1, 1992",
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1991, No. 204, §1, eff. Jan. 1, 1992.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=107540",
  "website_law_id": 107540,
  "scrape_timestamp": "2026-05-22T23:55:23Z",
  "source_html_hash": "sha256:0f18d6cd9d38ac8f855c3cff9a3e4fafcf78614724bdc6e03023d055f06998ca",
  "schema_version": "1.0.0"
}