™Your Policy Risk Impact Agent
0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:332.43 Disposition of certain collections in Lincoln Parish
0.7K chars
§332.43. Disposition of certain collections in Lincoln Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Lincoln Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:332.44 Disposition of certain collections in Madison and Richland Parishes
2.3K chars
§332.44. Disposition of certain collections in Madison and Richland Parishes A.(1) The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Madison Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be cred…
La. Rev. Stat. § 47:332.45 Disposition of certain collections in Red River Parish
0.7K chars
§332.45. Disposition of certain collections in Red River Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.46 Disposition of certain collections in LaSalle Parish
0.8K chars
§332.46. Disposition of certain collections in LaSalle Parish The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in LaSalle Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:332.47 Disposition of certain collections in Evangeline Parish
0.7K chars
§332.47. Disposition of certain collections in Evangeline Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.48 Disposition of certain collections in the city of Baker
0.7K chars
§332.48. Disposition of certain collections in the city of Baker The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.49 Disposition of certain collections in Bienville Parish
0.8K chars
§332.49. Disposition of certain collections in Bienville Parish The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Re…
La. Rev. Stat. § 47:332.5 Disposition of certain collections in Natchitoches Parish
0.8K chars
§332.5. Disposition of certain collections in Natchitoches Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Natchitoches under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited …
La. Rev. Stat. § 47:332.51 Disposition of certain collections in Concordia Parish
0.8K chars
§332.51. Disposition of certain collections in Concordia Parish The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Concordia Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Re…
La. Rev. Stat. § 47:332.52 Disposition of certain collections in Lafourche Parish
0.8K chars
§332.52. Disposition of certain collections in Lafourche Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Lafourche Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:332.53 Disposition of certain collections in Webster Parish
0.8K chars
§332.53. Disposition of certain collections in Webster Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:332.54 Disposition of certain collections in Grant Parish
0.7K chars
§332.54. Disposition of certain collections in Grant Parish The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption …
La. Rev. Stat. § 47:332.55 Disposition of certain collections in Orleans Parish
0.8K chars
§332.55. Disposition of certain collections in Orleans Parish Notwithstanding the provisions of R.S. 47:332.10, the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans …
La. Rev. Stat. § 47:332.6 Disposition of certain collections in the city of Shreveport
2.4K chars
§332.6. Disposition of certain collections in the city of Shreveport A. The avails of the tax imposed by R.S. 47:302, one-half of the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(…
La. Rev. Stat. § 47:332.7 Disposition of certain collections in the city of Bossier City
1.7K chars
§332.7. Disposition of certain collections in the city of Bossier City A. The avails of the tax imposed by R.S. 47:302, one-half of the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.…
La. Rev. Stat. § 47:332.8 Disposition of certain collections in Washington Parish
2.3K chars
§332.8. Disposition of certain collections in Washington Parish A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of Washington under the provisions of R.S. 47:3…
La. Rev. Stat. § 47:332.9 Disposition of certain collections in parish of Lafayette
2.8K chars
§332.9. Disposition of certain collections in parish of Lafayette A. The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Lafayette under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:333 Use tax on limestone aggregate
1.0K chars
§333. Use tax on limestone aggregate A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay t…
La. Rev. Stat. § 47:335.1 Short title
0.2K chars
§335.1. Short title This Chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act". Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:335.2 Definitions
1.2K chars
§335.2. Definitions As used in this Chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction …
La. Rev. Stat. § 47:335.3 Policy
0.3K chars
§335.3. Policy The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of c…
La. Rev. Stat. § 47:335.4 Multistate discussions; Streamlined Sales and Use Tax Agreement
1.8K chars
§335.4. Multistate discussions; Streamlined Sales and Use Tax Agreement A. For the purpose of reviewing, amending, and finalizing the agreement authorized by this Chapter, the state of Louisiana shall enter into multistate discussions. For purposes of such discussions, the state …
La. Rev. Stat. § 47:335.5 Louisiana law unmodified
0.5K chars
§335.5. Louisiana law unmodified No provision of the agreement authorized by this Chapter in whole or part invalidates or amends any provision of the law of Louisiana. Adoption of the agreement by Louisiana does not amend or modify any law of Louisiana. Implementation of any cond…
La. Rev. Stat. § 47:335.6 Agreement prerequisites
3.3K chars
§335.6. Agreement prerequisites The Louisiana Department of Revenue shall not enter into the Streamlined Sales and Use Tax Agreement unless the agreement requires each state to abide by the following requirements: A. Uniform State Rate. The agreement must set restrictions to achi…
La. Rev. Stat. § 47:335.7 Cooperating sovereigns
0.4K chars
§335.7. Cooperating sovereigns The agreement authorized by this Chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplif…
La. Rev. Stat. § 47:335.8 Agreement beneficiaries; standing
1.1K chars
§335.8. Agreement beneficiaries; standing A. The agreement authorized by this Chapter binds and inures only to the benefit of the state of Louisiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a pe…
La. Rev. Stat. § 47:335.9 Certified service provider; certified automated system; proprietary system
2.0K chars
§335.9. Certified service provider; certified automated system; proprietary system A.(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent…
La. Rev. Stat. § 47:337.1 Short title
0.1K chars
§337.1. Short title This Chapter shall be known as and may be cited as the "Uniform Local Sales Tax Code". Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:337.10 Optional exemptions
2.6K chars
§337.10. Optional exemptions A. A political subdivision may provide for a sales and use tax exemption as provided for in R.S. 47:305.5(A) through (E) for the sales, cost, or lease and rental price of manufacturing machinery and equipment, either effective upon adoption or enactme…
La. Rev. Stat. § 47:337.100 Legislative veto, amendment, or suspension of rules and regulations
0.7K chars
§337.100. Legislative veto, amendment, or suspension of rules and regulations In addition to the procedures provided in R.S. 47:337.99 for review of the exercise of the rulemaking authority the legislature, by concurrent resolution, may suspend, amend, or repeal any rule or regul…
La. Rev. Stat. § 47:337.101 Procedures to seek uniformity of interpretation of common or local sales tax law
1.9K chars
§337.101. Procedures to seek uniformity of interpretation of common or local sales tax law A.(1) Any taxpayer who has reason to believe that a collector is attempting or will attempt to collect a sales or use tax, or any penalty or interest, or any collector who has reason to bel…
La. Rev. Stat. § 47:337.102 Louisiana Uniform Local Sales Tax Board; creation; membership; powers and
19.8K chars
§337.102. Louisiana Uniform Local Sales Tax Board; creation; membership; powers and duties A. Creation of the board. The Louisiana Uniform Local Sales Tax Board, hereinafter referred to in this Section as "board", is hereby created as a political subdivision of the state as such …
La. Rev. Stat. § 47:337.11 Other provisions applicable to local sales and use tax
2.2K chars
§337.11. Other provisions applicable to local sales and use tax In addition to the provisions of law applicable to the sales and use taxes of local taxing authorities as provided for in this Chapter, the following provisions outside this Chapter, and no others, shall be applicabl…
La. Rev. Stat. § 47:337.11.3 Imposition of tax; prohibition
0.4K chars
§337.11.3. Imposition of tax; prohibition No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax. Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 11…
La. Rev. Stat. § 47:337.11.4 Local taxes; prohibition on levy of local taxes on nongaming incentives or
3.0K chars
§337.11.4. Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements A.(1) Except as expressly provided in R.S. 33:4574.11 or by express written agreement duly signed and consented by a local governing authority and the holder of a license as defined …
La. Rev. Stat. § 47:337.12 Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
1.7K chars
§337.12. Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision A. No taxing authority shall levy or collect any sales tax on the sale of any goods or p…
La. Rev. Stat. § 47:337.12.1 Road material construction contracts; determination of where tax is due;
2.4K chars
§337.12.1. Road material construction contracts; determination of where tax is due; requirements and limitations A. Notwithstanding any other law to the contrary, for purposes of the imposition of sales and use tax by any political subdivision of the state, any raw materials conv…
La. Rev. Stat. § 47:337.13 Collection of sales and use taxes by political subdivisions
4.5K chars
§337.13. Collection of sales and use taxes by political subdivisions A. Any sales and use tax levied by taxing authorities located within a single parish shall be collected by a single tax collector for that parish or a central collection commission in accordance with R.S. 47:337…
La. Rev. Stat. § 47:337.13.1 Power to employ counsel; attorney fees
3.8K chars
§337.13.1. Power to employ counsel; attorney fees A.(1) The local collector is authorized to employ private counsel to assist in the collection of any taxes, penalties, or interest due under this Subtitle, or to represent him in any dispute, contest, or other controversy involvin…
La. Rev. Stat. § 47:337.14 Central collection commission
4.3K chars
§337.14. Central collection commission A. In accordance with the provisions of Article VII, Section 3 of the Constitution of Louisiana, the sales and use taxes levied by taxing authorities within a parish shall be collected by a central collection commission in those parishes whe…
La. Rev. Stat. § 47:337.14.1 Uniform reporting for collectors
2.3K chars
§337.14.1. Uniform reporting for collectors A. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall, by generally accepted auditing standards, develop a uniform reporting schedule for audit reports for all entities that serve as the single sales and use t…
La. Rev. Stat. § 47:337.15 Collection
6.5K chars
§337.15. Collection A. Collection from dealer. (1) The tax imposed under the local ordinance shall be collectible from all persons, as herein defined, engaged as dealers, as herein defined. (2) On all tangible personal property imported, or caused to be imported, from other taxin…
La. Rev. Stat. § 47:337.16 Authority to collect local sales and use taxes
1.0K chars
§337.16. Authority to collect local sales and use taxes A. The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sale…
La. Rev. Stat. § 47:337.16.1 Agreements for collection by collector of revenue of taxes due the city of New Orleans
1.0K chars
§337.16.1. Agreements for collection by collector of revenue of taxes due the city of New Orleans The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement w…
La. Rev. Stat. § 47:337.16.2 Contents of agreement for collection of taxes; termination date
0.8K chars
§337.16.2. Contents of agreement for collection of taxes; termination date The agreement entered into pursuant to R.S. 47:337.16.1 shall provide an effective date and may contain a termination date and any other provisions that the parties deem necessary to carry out the purposes…
La. Rev. Stat. § 47:337.16.3 Enforcement of payment of taxes
0.4K chars
§337.16.3. Enforcement of payment of taxes In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue is authorized to enforce payment of such taxes in the same manner that he is authorized to enforce the payment of state taxes under the p…
La. Rev. Stat. § 47:337.16.4 Charge for collection; remitting amounts collected
1.1K chars
§337.16.4. Charge for collection; remitting amounts collected In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue shall make no charge for the collection of such taxes. He shall remit monthly to the treasurer of the city of New Orle…
La. Rev. Stat. § 47:337.16.5 Collector to be furnished copies of ordinances and regulations
0.7K chars
§337.16.5. Collector to be furnished copies of ordinances and regulations In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the mayor of the city of New Orleans shall furnish to the collector of revenue at a time specified in the agreemen…
La. Rev. Stat. § 47:337.16.6 Collector to be furnished list of taxpayers; records made available
0.7K chars
§337.16.6. Collector to be furnished list of taxpayers; records made available In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the commissioner of finance of the city of New Orleans shall transmit to the collector of revenue at a time s…
La. Rev. Stat. § 47:337.17 Treatment of tax by dealer
5.3K chars
§337.17. Treatment of tax by dealer A.(1) The tax levied by local ordinance shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:337.15(B) and the collection of tax on property leased or rented …
