Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:305.43 Repealed by Acts 2024, 3rd Ex
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§305.43. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.44 Repealed by Acts 2024, 3rd Ex
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§305.44. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.45 Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
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§305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock A. The sales, use, and lease tax imposed by the state of Louisiana under the provisions of R.S. 47:302(A) and (B), R.S. 47:321(A) and (B) and R.S. 47:331 shall not apply t…
La. Rev. Stat. § 47:305.46 Repealed by Acts 2024, 3rd Ex
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§305.46. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.47 Repealed by Acts 2024, 3rd Ex
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§305.47. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.48 Exemption; automobiles owned by military personnel
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§305.48. Exemption; automobiles owned by military personnel Solely for purposes of the sales and use taxes levied by the state, motor vehicles subject to the vehicle registration tax previously purchased in another state by active duty military personnel stationed in Louisiana, s…
La. Rev. Stat. § 47:305.49 Repealed by Acts 2024, 3rd Ex
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§305.49. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.5 Exemptions; manufacturing machinery and equipment
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§305.5. Exemptions; manufacturing machinery and equipment A. For purposes of this Section, the following words shall have the following meanings unless the context indicates otherwise: (1)(a) "Machinery and equipment" means tangible personal property or other property that is eli…
La. Rev. Stat. § 47:305.50 Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
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§305.50. Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties A.(1) The sales and use tax imposed by the state of Louisiana or any of its local political subdivisions shall not apply to trucks with a gross weight of twenty-six thousand pounds or more…
La. Rev. Stat. § 47:305.51 Exemption; utilities used by steelworks and blast furnaces
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§305.51. Exemption; utilities used by steelworks and blast furnaces A. The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to sales or purchases of utilities used by steelworks, blast furnaces, coke ovens, or rolling mills …
La. Rev. Stat. § 47:305.52 Repealed by Acts 2024, 3rd Ex
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§305.52. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.53 Repealed by Acts 2024, 3rd Ex
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§305.53. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.54 Repealed by Acts 2024, 3rd Ex
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§305.54. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.55 Terminated on June 30, 2007, by Acts 2005, 1st Ex
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§305.55. Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
La. Rev. Stat. § 47:305.56 Repealed by Acts 2024, 3rd Ex
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§305.56. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.57 Repealed by Acts 2024, 3rd Ex
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§305.57. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.58 Repealed by Acts 2024, 3rd Ex
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§305.58. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.59 Repealed by Acts 2024, 3rd Ex
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§305.59. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.6 Exemptions; schools and educational materials
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§305.6. Exemptions; schools and educational materials The sales and use tax imposed by taxing authorities shall not apply to: (1) The purchase, lease, or rental of educational materials or equipment used for classroom instruction by approved parochial and private elementary and s…
La. Rev. Stat. § 47:305.60 Repealed by Acts 2024, 3rd Ex
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§305.60. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.61 Repealed by Acts 2024, 3rd Ex
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§305.61. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.62 Exemption; Annual Louisiana Second Amendment Weekend Holiday
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§305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday A. This Act shall be known as the Annual Louisiana Second Amendment Weekend Holiday Act. B.(1) Notwithstanding any other provisions of law to the contrary, the sales and use tax levied by the state of Louisiana…
La. Rev. Stat. § 47:305.63 Repealed by Acts 2024, 3rd Ex
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§305.63. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.64 Exemption; qualifying radiation therapy treatment centers
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§305.64. Exemption; qualifying radiation therapy treatment centers A.(1) The sales and use tax imposed by any taxing authority shall not apply to the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purc…
La. Rev. Stat. § 47:305.65 Repealed by Acts 2024, 3rd Ex
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§305.65. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.66 Exemption; parish councils on aging
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§305.66. Exemption; parish councils on aging A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state. B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish a…
La. Rev. Stat. § 47:305.67 Exemption; breastfeeding items
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§305.67. Exemption; breastfeeding items The sales and use tax imposed by the state of Louisiana shall not apply to the purchase of breastfeeding items. For purposes of this Section, breastfeeding items shall include breastpumps and accessories, replacement parts, storage bags and…
La. Rev. Stat. § 47:305.68 Repealed by Acts 2024, 3rd Ex
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§305.68. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.69 Repealed by Acts 2019, No
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§305.69. Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.
La. Rev. Stat. § 47:305.7 Exclusions and exemptions; intergovernmental; government
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§305.7. Exclusions and exemptions; intergovernmental; government A.(1)(a) This state, any parish, city and parish, municipality, district, or other political subdivision thereof, or any agency, board, commission, or instrumentality of this state or its political subdivisions shal…
La. Rev. Stat. § 47:305.70 Exemption; sale of toys to certain nonprofit organization
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§305.70. Exemption; sale of toys to certain nonprofit organization A. The sale of toys to a nonprofit organization exempt from federal taxation pursuant to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes imposed or levied by the state or an…
La. Rev. Stat. § 47:305.71 Repealed by Acts 2024, 3rd Ex
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§305.71. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.72 Rebates; sales and use tax for motor vehicles used by persons with orthopedic
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§305.72. Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities A. The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with the state shall apply to the purchase of a motor veh…
La. Rev. Stat. § 47:305.73 Exemptions; data center facility equipment
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§305.73. Exemptions; data center facility equipment A. As used in this Section, the following terms shall have the meanings ascribed to them in this Subsection unless the context clearly indicates otherwise: (1) "Approved data center facility" means a data center facility that is…
La. Rev. Stat. § 47:305.74 Repealed by Acts 2024, 3rd Ex
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§305.74. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.75 Exemptions; feminine hygiene products and diapers
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§305.75. Exemptions; feminine hygiene products and diapers A. The sales and use tax imposed by any taxing authority shall not apply to the purchase of feminine hygiene products, diapers, or both for individual personal use. B. For the purposes of this Section: (1) "Diaper" means …
La. Rev. Stat. § 47:305.76 Exemption; infused, injected, or topical prescription drugs for treating certain
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§305.76. Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions A. The tax imposed by the political subdivisions of the state shall not apply to the procurement and administration of prescription drugs used exclusively by the pati…
La. Rev. Stat. § 47:305.77 Repealed by Acts 2024, 3rd Ex
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§305.77. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.78 Repealed by Acts 2024, 3rd Ex
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§305.78. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.79 Repealed by Acts 2024, 3rd Ex
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§305.79. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.8 Exclusion; funeral directing services
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§305.8. Exclusion; funeral directing services A. The sales and use tax levied by taxing authorities shall not apply to funeral directing services. B. For purposes of this Section, "funeral directing services" means the operation of a funeral home including but not limited to any …
La. Rev. Stat. § 47:305.80 Repealed by Acts 2024, 3rd Ex
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§305.80. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:305.81 Rebate; state sales and use tax for purchases of equipment, machinery, and other
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§305.81. Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities A. Critical minerals are essential for various industries, including energy, defense, and technology. To ensure energy independence for the United S…
La. Rev. Stat. § 47:305.9 Exclusions and exemptions; motion picture film rental
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§305.9. Exclusions and exemptions; motion picture film rental The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a dis…
La. Rev. Stat. § 47:306 Returns and payment of tax; penalty for absorption
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§306. Returns and payment of tax; penalty for absorption A. General provisions. (1)(a) Except as hereafter provided, the taxes levied hereunder shall be due and shall be payable monthly. For the purpose of ascertaining the amount of tax payable, all dealers shall transmit, on or …
La. Rev. Stat. § 47:306.1 Collection from interstate and foreign transportation dealers
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§306.1. Collection from interstate and foreign transportation dealers Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship,…
La. Rev. Stat. § 47:306.2 Collection from certain interstate and foreign transportation dealers
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§306.2. Collection from certain interstate and foreign transportation dealers A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truc…
La. Rev. Stat. § 47:306.3 Donations to the Louisiana Military Family Assistance Fund
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§306.3. Donations to the Louisiana Military Family Assistance Fund A. For taxable filing periods beginning on and after January 1, 2006, every person who files a return for a sales or use tax imposed by the state of Louisiana or a political subdivision of the state whose boundari…
La. Rev. Stat. § 47:306.4 Registration of dealers; sale, lease, or rental through online forums
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§306.4. Registration of dealers; sale, lease, or rental through online forums A. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act to provide for registration with the department by dealers, as de…
La. Rev. Stat. § 47:306.5 Annual reporting requirement
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§306.5. Annual reporting requirement A.(1) Notwithstanding any provision of law to the contrary, transactions listed in Subsection B of this Section involving sales of tangible personal property, digital products, or services that are not subject to state sales and use tax pursua…