Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:301.6 Digital products
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§301.6. Digital products A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights in, digital products residing on servers located in this state in determining wh…
La. Rev. Stat. § 47:301.7 Sales and use tax exemptions; uniformity of base
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§301.7. Sales and use tax exemptions; uniformity of base Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit, or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate is applicable to sales and use taxes levied …
La. Rev. Stat. § 47:302 Imposition of tax
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§302. Imposition of tax A. There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of each item or article of tangible personal property or digital product, as defined in this Chapter.…
La. Rev. Stat. § 47:302.1 Exemptions from lease or rental tax, helicopters
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§302.1. Exemptions from lease or rental tax, helicopters A. Whenever a helicopter used in the exploration for or the extraction or production of oil, gas, and other minerals or for providing services to those engaged in such extraction, production, or exploration is acquired or u…
La. Rev. Stat. § 47:302.10 Disposition of certain collections in Natchitoches Parish
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§302.10. Disposition of certain collections in Natchitoches Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of this Chapter shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.11 Disposition of certain collections in St
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§302.11. Disposition of certain collections in St. Charles Parish A. The avails of the tax imposed by R.S. 47:302 from the sale of services as defined in R.S. 47:301.3(1) in St. Charles Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.12 Disposition of certain collections in Calcasieu Parish
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§302.12. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Wards 4, 5, 6, and 7 of Calcasieu Parish under the provisions of R.S. 47:302(C) shall be credited to the Bo…
La. Rev. Stat. § 47:302.13 Disposition of certain collections in Iberia Parish
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§302.13. Disposition of certain collections in Iberia Parish A. The avails of the tax imposed by this Chapter and by Chapters 2-A and 2-B of this Subtitle from the sale of services as defined in R.S. 47:301.3(1) in Iberia Parish shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:302.14 Disposition of certain collections in Calcasieu Parish
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§302.14. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Wards 1, 2, 3, and 8 of Calcasieu Parish under the provisions of R.S. 47:302(C) in each fiscal year shall b…
La. Rev. Stat. § 47:302.15 Disposition of certain collections in Webster Parish
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§302.15. Disposition of certain collections in Webster Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in Webster Parish under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Securi…
La. Rev. Stat. § 47:302.16 Disposition of certain collections in Winn Parish
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§302.16. Disposition of certain collections in Winn Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Winn Parish, under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.17 Disposition of certain collections in Tangipahoa Parish
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§302.17. Disposition of certain collections in Tangipahoa Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Tangipahoa Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.18 Disposition of certain collections in Lafayette Parish
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§302.18. Disposition of certain collections in Lafayette Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301.3(1) in Lafayette Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.19 Disposition of certain collections in Lafourche Parish
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§302.19. Disposition of certain collections in Lafourche Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Lafourche Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.2 Disposition of certain collections in the city of Shreveport
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§302.2. Disposition of certain collections in the city of Shreveport A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in the city of Shreveport under the provisions of this Chapter shall be credited to the Bond Security and…
La. Rev. Stat. § 47:302.20 Disposition of certain collections in Terrebonne Parish
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§302.20. Disposition of certain collections in Terrebonne Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Terrebonne Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemp…
La. Rev. Stat. § 47:302.21 Disposition of certain collections in Ascension Parish
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§302.21. Disposition of certain collections in Ascension Parish A. The avails of the tax imposed from the sales of services as defined in R.S. 47:301.3(1) in Ascension Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:302.22 Acadia Parish Visitor Enterprise Fund
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§302.22. Acadia Parish Visitor Enterprise Fund A. The avails of the tax imposed for the sale of services as defined by R.S. 47:301.3(1) in Acadia Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemption Fund, and afte…
La. Rev. Stat. § 47:302.23 Disposition of certain collections in Vermilion Parish
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§302.23. Disposition of certain collections in Vermilion Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined by R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.24 Disposition of certain collections in Beauregard Parish
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§302.24. Disposition of certain collections in Beauregard Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Beauregard Parish under the provisions of this Chapter shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:302.25 Disposition of certain collections in Cameron Parish
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§302.25. Disposition of certain collections in Cameron Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption F…
La. Rev. Stat. § 47:302.26 Disposition of certain collections in St
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§302.26. Disposition of certain collections in St. Tammany Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under this Chapter shall be credited to the Bond Security and Redemption Fund, and aft…
La. Rev. Stat. § 47:302.27 Disposition of certain collections in St
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§302.27. Disposition of certain collections in St. Martin Parish A. The avails of the tax imposed by R.S. 47:302, 321, and 331 from the sales of services as defined in R.S. 47:301.3(1) in St. Martin Parish under the provisions of R.S. 47:302(C), 321(C), 322, 331(C), and 332, as a…
La. Rev. Stat. § 47:302.28 Disposition of certain collections in Pointe Coupee Parish
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§302.28. Disposition of certain collections in Pointe Coupee Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.29 Disposition of certain collections in East Baton Rouge Parish
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§302.29. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:302.50, the avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in East Baton Rouge Parish under the provisions of R.S. 47:302(C) …
La. Rev. Stat. § 47:302.3 Disposition of certain collections in the city of Bossier City
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§302.3. Disposition of certain collections in the city of Bossier City A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in the city of Bossier City under the provisions of this Chapter shall be credited to the Bond Security…
La. Rev. Stat. § 47:302.30 Disposition of certain collections in Rapides Parish
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§302.30. Disposition of certain collections in Rapides Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in Rapides Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:302.31 Disposition of certain collections in West Carroll Parish
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§302.31. Disposition of certain collections in West Carroll Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:302.32 Disposition of certain collections in East Carroll Parish
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§302.32. Disposition of certain collections in East Carroll Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:302.33 Disposition of certain collections in Tensas Parish
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§302.33. Disposition of certain collections in Tensas Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:302.34 Disposition of certain collections in Franklin Parish
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§302.34. Disposition of certain collections in Franklin Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Franklin Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.35 Disposition of certain collections in Jackson Parish
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§302.35. Disposition of certain collections in Jackson Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Jackson Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.36 Disposition of certain collections in Allen Parish
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§302.36. Disposition of certain collections in Allen Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Allen Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund,…
La. Rev. Stat. § 47:302.37 Disposition of certain collections in Sabine Parish
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§302.37. Disposition of certain collections in Sabine Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fun…
La. Rev. Stat. § 47:302.38 Disposition of certain collections in Jefferson Davis Parish
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§302.38. Disposition of certain collections in Jefferson Davis Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security…
La. Rev. Stat. § 47:302.39 Disposition of certain collections in DeSoto Parish
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§302.39. Disposition of certain collections in DeSoto Parish A. The avails of the tax imposed by this Chapter and by R.S. 47:321 and 331, from the sale of services as defined in R.S. 47:301.3(1) in DeSoto Parish under the provisions of this Chapter shall be credited to the Bond S…
La. Rev. Stat. § 47:302.4 Disposition of certain collections in Madison and Richland Parishes
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§302.4. Disposition of certain collections in Madison and Richland Parishes A.(1) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Madison Parish under the provisions of this Chapter shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.40 Disposition of certain collections in Plaquemines Parish
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§302.40. Disposition of certain collections in Plaquemines Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.41 Disposition of certain collections in Livingston Parish
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§302.41. Disposition of certain collections in Livingston Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemp…
La. Rev. Stat. § 47:302.42 Disposition of certain collections in the town of Homer in Claiborne Parish
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§302.42. Disposition of certain collections in the town of Homer in Claiborne Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the town of Homer in Claiborne Parish under the provisions of R.S. 47:302(C) shall be…
La. Rev. Stat. § 47:302.43 Disposition of certain collections in Union Parish
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§302.43. Disposition of certain collections in Union Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Union Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund,…
La. Rev. Stat. § 47:302.44 Disposition of certain collections in St
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§302.44. Disposition of certain collections in St. Mary Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.45 Disposition of certain collections in Red River Parish
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§302.45. Disposition of certain collections in Red River Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.46 Disposition of certain collections in West Feliciana Parish
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§302.46. Disposition of certain collections in West Feliciana Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in West Feliciana Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.47 Disposition of certain collections in East Feliciana Parish
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§302.47. Disposition of certain collections in East Feliciana Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in East Feliciana Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.48 Disposition of certain collections in LaSalle Parish
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§302.48. Disposition of certain collections in LaSalle 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 LaSalle Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fun…
La. Rev. Stat. § 47:302.49 Disposition of certain collections in Evangeline Parish
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§302.49. Disposition of certain collections in Evangeline Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.5 Disposition of certain collections in Vernon Parish
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§302.5. Disposition of certain collections in Vernon Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Vernon Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, …
La. Rev. Stat. § 47:302.50 Disposition of certain collections in the city of Baker
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§302.50. Disposition of certain collections in the city of Baker A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in the city of Baker under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.51 Disposition of certain collections in Bienville Parish
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§302.51. Disposition of certain collections in Bienville Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1)in Bienville Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…