Title 47, Revenue and Taxation

0 chapters · 2,663 sections in this title.

2,663 sectionsFiltered byTitle 47

La. Rev. Stat. § 47:332.23 Disposition of certain collections in St
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§332.23. Disposition of certain collections in St. James 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 St. James under the provisions of R.S. 47:30…
La. Rev. Stat. § 47:332.24 Disposition of certain collections in St
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§332.24. Disposition of certain collections in St. Charles 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 the parish of St. Charles under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.25 Disposition of certain collections in West Carroll Parish
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§332.25. Disposition of certain collections in West Carroll 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 West Carroll Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the…
La. Rev. Stat. § 47:332.26 Disposition of certain collections in East Carroll Parish
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§332.26. Disposition of certain collections in East Carroll 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 East Carroll Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the…
La. Rev. Stat. § 47:332.27 Disposition of certain collections in Tensas Parish
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§332.27. Disposition of certain collections in Tensas 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 Tensas Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.28 Disposition of certain collections in Allen Parish
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§332.28. Disposition of certain collections in Allen 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 Allen Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption F…
La. Rev. Stat. § 47:332.29 Disposition of certain collections in Sabine Parish
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§332.29. Disposition of certain collections in Sabine 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 Sabine Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:332.3 Disposition of certain collections in Vernon Parish
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§332.3. Disposition of certain collections in Vernon 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 Vernon under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.30 Disposition of certain collections in Calcasieu Parish
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§332.30. Disposition of certain collections in Calcasieu 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 Calcasieu Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.31 Disposition of certain collections in Cameron Parish
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§332.31. Disposition of certain collections in Cameron 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 Cameron Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:332.32 Disposition of certain collections in Jefferson Davis Parish
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§332.32. Disposition of certain collections in Jefferson Davis 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 Jefferson Davis Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited …
La. Rev. Stat. § 47:332.33 Disposition of certain collections in Winn Parish
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§332.33. Disposition of certain collections in Winn 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 Winn Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.34 Disposition of certain collections in Morehouse Parish
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§332.34. Disposition of certain collections in Morehouse 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 Morehouse Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:332.35 Disposition of certain collections in Plaquemines Parish
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§332.35. Disposition of certain collections in Plaquemines 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 Plaquemines Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and …
La. Rev. Stat. § 47:332.36 Disposition of certain collections in Livingston Parish
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§332.36. Disposition of certain collections in Livingston 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 Livingston Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:332.37 Disposition of certain collections in the town of Homer in Claiborne Parish
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§332.37. Disposition of certain collections in the town of Homer in Claiborne Parish 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. 47:331(C) and 332 sha…
La. Rev. Stat. § 47:332.38 Disposition of certain collections in Union Parish
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§332.38. Disposition of certain collections in Union 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 Union Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption…
La. Rev. Stat. § 47:332.39 Disposition of certain collections in Terrebonne Parish
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§332.39. Disposition of certain collections in Terrebonne 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 Terrebonne Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:332.4 Disposition of certain collections in St
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§332.4. Disposition of certain collections in St. John the Baptist 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 St. John the Baptist under the pro…
La. Rev. Stat. § 47:332.40 Disposition of certain collections in St
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§332.40. Disposition of certain collections in St. Mary 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 St. Mary Parish under the provisions of R.S. 47:331(C) and 332, as applicable, shall be credited to the Bond Se…
La. Rev. Stat. § 47:332.41 Disposition of certain collections in West Feliciana Parish
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§332.41. Disposition of certain collections in West Feliciana Parish 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. 47:331(C) and 332 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:332.42 Disposition of certain collections in East Feliciana Parish
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§332.42. Disposition of certain collections in East Feliciana Parish 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. 47:331(C) and 332 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:332.43 Disposition of certain collections in Lincoln Parish
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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. § 47:332.50 Repealed by Acts 2012, No
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§332.50. Repealed by Acts 2012, No. 834, §13, eff. July 1, 2012.
La. Rev. Stat. § 47:332.51 Disposition of certain collections in Concordia Parish
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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…