Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:302.52 Disposition of certain collections in Claiborne Parish
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§302.52. Disposition of certain collections in Claiborne 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 those areas of Claiborne Parish which are outside of the corporate boundaries of the town of Homer under th…
La. Rev. Stat. § 47:302.53 Disposition of certain collections in Concordia Parish
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§302.53. Disposition of certain collections in Concordia 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 Concordia Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redempti…
La. Rev. Stat. § 47:302.54 Allocation of certain collections in Vernon Parish
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§302.54. Allocation of certain collections in Vernon Parish A. There is hereby created in the state treasury, as a special fund, the Vernon Parish Legislative Improvement Fund No. 2, hereinafter referred to as the "fund". B. In accordance with the provisions of R.S. 47:302.5(E)(5…
La. Rev. Stat. § 47:302.55 Disposition of certain collections in Grant Parish
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§302.55. Disposition of certain collections in Grant 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 Grant Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund,…
La. Rev. Stat. § 47:302.56 Disposition of certain collections in Orleans Parish
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§302.56. Disposition of certain collections in Orleans 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) collected from hotels as defined in R.S. 47:301(6)(b) in Orleans Parish under the provisions of R.S. 47:302(C), …
La. Rev. Stat. § 47:302.6 Disposition of certain collections in Avoyelles Parish
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§302.6. Disposition of certain collections in Avoyelles 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 Avoyelles Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption …
La. Rev. Stat. § 47:302.7 Disposition of certain collections in Ouachita Parish
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§302.7. Disposition of certain collections in Ouachita 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 Ouachita Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:302.8 Disposition of certain collections in Lincoln Parish
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§302.8. Disposition of certain collections in Lincoln 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 Lincoln Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund…
La. Rev. Stat. § 47:302.9 Disposition of certain collections in Morehouse Parish
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§302.9. Disposition of certain collections in Morehouse 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 Morehouse Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption …
La. Rev. Stat. § 47:303 Collection
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§303. Collection A. Collection from dealer. (1) The tax imposed under R.S. 47:302 shall be collectible from all persons, as hereinafter defined, engaged as dealers, as hereinafter defined. (2) On all tangible personal property or digital products imported, or caused to be importe…
La. Rev. Stat. § 47:303.1 Direct Payment Numbers
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§303.1. Direct Payment Numbers A. Notwithstanding any other law to the contrary except for the provisions of R.S. 47:303(B) and (E), the state and local sales and use tax due on the purchase, importation, or lease of tangible personal property, digital products, or taxable servic…
La. Rev. Stat. § 47:304 Treatment of tax by dealer
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§304. Treatment of tax by dealer A. The tax levied in this Chapter 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. 47:303 and the collection of tax on property leased or rented for use offshor…
La. Rev. Stat. § 47:305 Exemptions from the tax
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§305. Exemptions from the tax A. Isolated or occasional sales of tangible personal property or services by a person not engaged in such business shall be exempt from the sales and use tax levied by all taxing authorities. B. For purposes of the sales and use tax of all taxing aut…
La. Rev. Stat. § 47:305.1 Exclusions and exemptions; ships and ships' supplies
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§305.1. Exclusions and exemptions; ships and ships' supplies A. The tax imposed by taxing authorities shall not apply to sales of materials, equipment, machinery, and software that enter into and become component parts of vessels of fifty tons load displacement and over, built in…
La. Rev. Stat. § 47:305.10 Exemptions; property purchased for first use outside the state
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§305.10. Exemptions; property purchased for first use outside the state A. There shall be no sales or use tax due upon the sale at retail or use of tangible personal property, including diesel fuel, or digital products purchased within or imported into Louisiana for first use exc…
La. Rev. Stat. § 47:305.11 Exclusions and exemptions; contracts prior to and within ninety days of tax levy
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§305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy A. No new or additional sales or use tax shall be applicable to sales of materials or services involved in lump sum, unit price, fixed fee, or guaranteed maximum price construction contracts…
La. Rev. Stat. § 47:305.12 Exemptions; software and digital products; business use; healthcare use
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§305.12. Exemptions; software and digital products; business use; healthcare use A.(1) The sales and use tax imposed by taxing authorities shall not apply to computer software or prewritten computer software access services, information services, or digital products when all of t…
La. Rev. Stat. § 47:305.13 Exemption; purchases by certain religious institutions
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§305.13. Exemption; purchases by certain religious institutions A. The sales and use tax levied by any taxing authority shall not apply to purchases of bibles, song books, or literature used for religious instruction classes by a church or synagogue that is recognized by the Unit…
La. Rev. Stat. § 47:305.14 Exemptions; nonprofit organizations; nature of exemption; limitations;
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§305.14. Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt status A.(1) The sales and use taxes imposed by taxing authorities shall not apply to sales of tangible personal property at, or admission charges for, outs…
La. Rev. Stat. § 47:305.15 Exclusions and exemptions; sales or purchases by individuals who are blind
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§305.15. Exclusions and exemptions; sales or purchases by individuals who are blind A. The sales and use taxes levied and the collection, reporting, and remittance thereof required by this Chapter shall not apply to sales or purchases made by blind persons in the conduct of a bus…
La. Rev. Stat. § 47:305.16 Exemption; purchases by certain nonprofit organizations
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§305.16. Exemption; purchases by certain nonprofit organizations A. Purchases by a nonprofit entity which sells donated goods and spends seventy-five percent or more of its revenues on directly employing or training for employment persons with disabilities or workplace disadvanta…
La. Rev. Stat. § 47:305.17 Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
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§305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivis…
La. Rev. Stat. § 47:305.18 Repealed by Acts 2024, 3rd Ex
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§305.18. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.19 Exclusions and exemptions; leased vessels used in the production of minerals
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§305.19. Exclusions and exemptions; leased vessels used in the production of minerals The taxes imposed by taxing authorities shall not apply to those vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur, an…
La. Rev. Stat. § 47:305.2 Exemption; medical
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§305.2. Exemption; medical A. The following items shall be exempt from the sales and use tax imposed by the state: (1) Drugs prescribed by a physician, dentist, or any person with prescriptive authority, pursuant to Article VII of the Constitution of Louisiana. (2) The sale or pu…
La. Rev. Stat. § 47:305.20 Exemptions; Louisiana commercial fishermen
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§305.20. Exemptions; Louisiana commercial fishermen A. A Louisiana resident domiciled in Louisiana who possesses a valid Louisiana commercial fishing license as may be necessary for commercial fishing ventures, including but not limited to a vessel license issued pursuant to R.S.…
La. Rev. Stat. § 47:305.21 Exemption; sickle cell disease organizations
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§305.21. Exemption; sickle cell disease organizations A. The sale at retail, the rental or lease, 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, digital products, or any taxab…
La. Rev. Stat. § 47:305.22 Exemption; Habitat for Humanity
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§305.22. Exemption; Habitat for Humanity The sale of construction materials to Habitat for Humanity affiliates shall be exempt from sales and use taxes imposed by any taxing authority when the materials are used in constructing new residential dwellings in this state. Acts 2025, …
La. Rev. Stat. § 47:305.23 Sales and use tax exemption; boats
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§305.23. Sales and use tax exemption; boats A. Notwithstanding any other provision of law to the contrary, the state and local sales and use taxes levied on boats registered in this state shall not exceed twenty thousand dollars after application of the credits provided for in R.…
La. Rev. Stat. § 47:305.24 Exemption; purchases by certain child advocacy organizations
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§305.24. Exemption; purchases by certain child advocacy organizations A. Purchases by Louisiana Alliance of Children's Advocacy Centers and purchases by other nonprofit entities operating as child advocacy centers as provided for in Children's Code Article 521, which are governed…
La. Rev. Stat. § 47:305.25 Exemption; antique motor vehicles
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§305.25. Exemption; antique motor vehicles A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shal…
La. Rev. Stat. § 47:305.26 Repealed by Acts 2024, 3rd Ex
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§305.26. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.27 Repealed by Acts 1998, No
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§305.27. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:305.28 Repealed by Acts 2024, 3rd Ex
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§305.28. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.29 Repealed by Acts 1998, No
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§305.29. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:305.3 Exemptions; agricultural
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§305.3. Exemptions; agricultural A. The sales and use tax imposed by taxing authorities shall not apply to sales at retail of agricultural inputs, agricultural machinery and equipment, and other agricultural tangible personal property, provided that the purchase is directly relat…
La. Rev. Stat. § 47:305.30 Repealed by Acts 2024, 3rd Ex
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§305.30. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.31 Repealed by Acts 2005, No
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§305.31. Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
La. Rev. Stat. § 47:305.32 Repealed by Acts 1982, No
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§305.32. Repealed by Acts 1982, No. 44, §1.
La. Rev. Stat. § 47:305.33 Exclusions and exemptions; certain sales at cultural events
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§305.33. Exclusions and exemptions; certain sales at cultural events A. The sales of tangible personal property at an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant…
La. Rev. Stat. § 47:305.34 Repealed by Acts 1998, No
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§305.34. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:305.35 Repealed by Acts 1998, No
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§305.35. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
La. Rev. Stat. § 47:305.36 Exclusions and exemptions; motor vehicles
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§305.36. Exclusions and exemptions; motor vehicles A. The sales and use tax levied by any taxing authority shall not apply to the sale at retail, the purchase, lease, or the importation of motor vehicles, trailers, or semitrailers as defined by R.S. 47:451 that will be stored, us…
La. Rev. Stat. § 47:305.37 Repealed by Acts 2024, 3rd Ex
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§305.37. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.38 Exclusions and exemptions; sheltered workshop or supported employment
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§305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities 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 tangi…
La. Rev. Stat. § 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases
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§305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not a…
La. Rev. Stat. § 47:305.4 Exemptions; raw materials for further processing
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§305.4. Exemptions; raw materials for further processing A. Materials for further processing into articles of tangible personal property for sale at retail shall be exempt from sales and use taxes imposed by all taxing authorities when all of the following criteria are met: (1)(a…
La. Rev. Stat. § 47:305.40 Repealed by Acts 2024, 3rd Ex
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§305.40. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.41 Repealed by Acts 2024, 3rd Ex
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§305.41. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.42 Repealed by Acts 2024, 3rd Ex
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§305.42. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.