Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:337.1 Short title
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§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
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§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. § 47:337.10.1 Repealed by Acts 2024, 3rd Ex
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§337.10.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.10.2 Repealed by Acts 2024, 3rd Ex
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§337.10.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.100 Legislative veto, amendment, or suspension of rules and regulations
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§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
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§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
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§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
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§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. § 47:337.11.1 Repealed by Acts 2024, 3rd Ex
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§337.11.1. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.11.2 Repealed by Acts 2024, 3rd Ex
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§337.11.2. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:337.11.3 Imposition of tax; prohibition
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§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
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§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
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§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;
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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
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§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 …
La. Rev. Stat. § 47:337.18 Returns and payment of tax; penalty for absorption
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§337.18. Returns and payment of tax; penalty for absorption A. General provisions. (1)(a) Except as hereafter provided, the taxes levied by the local ordinance shall be due and shall be payable monthly on the first day of the month. For the purpose of ascertaining the amount of t…
La. Rev. Stat. § 47:337.19 Withholding of state funds; assessment and collection standards
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§337.19. Withholding of state funds; assessment and collection standards A. The secretary of the Department of Revenue, after consultation with the Louisiana Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules, pursuant to the enforcement of R.S. …
La. Rev. Stat. § 47:337.2 Intent; application and interpretation of Chapter
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§337.2. Intent; application and interpretation of Chapter A.(1) The intention of the legislature in enacting the provisions of this Chapter is as follows: (a) To exercise the authority provided to it in Article VI, Section 29 of the Constitution of Louisiana and recognized by a l…
La. Rev. Stat. § 47:337.20 Collection from interstate and foreign transportation dealers
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§337.20. Collection from interstate and foreign transportation dealers A. 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, s…
La. Rev. Stat. § 47:337.20.1 Collection from certain interstate and foreign transportation dealers
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§337.20.1. 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 t…
La. Rev. Stat. § 47:337.21 Termination or transfer of business
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§337.21. Termination or transfer of business A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting t…
La. Rev. Stat. § 47:337.22 Sales and use tax returns
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§337.22. Sales and use tax returns A. The local collector shall furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure full tax collection from dealers and an accounting for the taxes due; but failure of any dealer to…
La. Rev. Stat. § 47:337.23 Uniform electronic local return and remittance system; official record of tax rates
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§337.23. Uniform electronic local return and remittance system; official record of tax rates and exemptions; filing and remittance of local sales and use taxes; penalties for violations A.(1) The legislature recognizes both the need to make Louisiana a better environment in which…
La. Rev. Stat. § 47:337.24 Miscellaneous administrative provisions
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§337.24. Miscellaneous administrative provisions The following shall continue to be applicable to local sales tax collection and administration: (1) Authority provided to the secretary and the city of New Orleans pursuant to R.S. 47:337.16.1 et seq. (2) The provisions concerning …
La. Rev. Stat. § 47:337.25 Authority of collectors to sue
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§337.25. Authority of collectors to sue Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes. Acts 2003, No. 73, §1, eff. …
La. Rev. Stat. § 47:337.26 Contracts for purposes relating to collection of sales and use taxes
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§337.26. Contracts for purposes relating to collection of sales and use taxes A. Within the limits provided for in Article VII, Section 3(B) of the Constitution of Louisiana, the governing authority of any taxing authority may contract with the sheriff, the Louisiana Department o…
La. Rev. Stat. § 47:337.27 Venue
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§337.27. Venue An action to enforce the collection of a sales or use tax, including any applicable interest, penalties, or other charges, levied by a taxing authority may be brought in the parish in which the taxing authority is situated, or in the Board of Tax Appeals as provide…
La. Rev. Stat. § 47:337.28 Collector's authority to determine the tax in certain cases
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§337.28. Collector's authority to determine the tax in certain cases A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall m…
La. Rev. Stat. § 47:337.28.1 Arbitrary assessments prohibited
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§337.28.1. Arbitrary assessments prohibited A. Notwithstanding any provision of this Chapter to the contrary, the collector shall be prohibited from issuing an arbitrary assessment. For purposes of this Chapter, the term "arbitrary assessment" shall mean an estimated assessment i…
La. Rev. Stat. § 47:337.29 Dealers required to keep records
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§337.29. Dealers required to keep records A.(1) Every dealer required to make a report and pay any tax under this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and such other books of accounts as may be neces…
La. Rev. Stat. § 47:337.3 Imposition of political subdivision tax
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§337.3. Imposition of political subdivision tax A.(1) A taxing authority may continue to levy sales and use taxes under authority provided for political subdivisions by the statutes or Constitution of Louisiana. (2) A taxing authority shall levy sales and use taxes on the sale at…
La. Rev. Stat. § 47:337.30 Wholesalers and jobbers required to keep records
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§337.30. Wholesalers and jobbers required to keep records A. All wholesale dealers and jobbers in the taxing jurisdiction shall keep a record of all sales of tangible personal property made in the taxing jurisdiction whether such sales be for cash or on terms of credit. These rec…
La. Rev. Stat. § 47:337.31 Collector's authority to examine records of transportation companies
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§337.31. Collector's authority to examine records of transportation companies The collector is specifically authorized to examine at all reasonable hours, the books, records and other documents of all transportation companies, agencies, or firms operating in the taxing jurisdicti…
La. Rev. Stat. § 47:337.32 Failure to pay tax on imported tangible personal property; grounds for attachment
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§337.32. Failure to pay tax on imported tangible personal property; grounds for attachment A. The failure of any dealer to pay the tax and any interest, penalties, or costs due on any tangible personal property imported from outside the taxing jurisdiction for use, consumption, d…
La. Rev. Stat. § 47:337.33 Failure to pay tax; rule to cease business
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§337.33. Failure to pay tax; rule to cease business A.(1) On motion in a court of competent jurisdiction, the collector may take a rule on a taxpayer, to show cause in not less than two or more than ten days, exclusive of holidays, why the taxpayer should not be ordered to cease …
La. Rev. Stat. § 47:337.34 Sales returned to dealer; credit or refund of tax
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§337.34. Sales returned to dealer; credit or refund of tax A. Whenever tangible personal property sold is returned to the dealer by the purchaser or consumer or in the event the amount paid or charged for services is refunded or credited to the purchaser or consumer after the tax…
La. Rev. Stat. § 47:337.35 Collector's duty to determine correct tax
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§337.35. Collector's duty to determine correct tax A. As soon as practicable after each return or report is filed under any of the provisions of this Chapter, the collector shall cause it to be examined and may make such further audit or investigation as he may deem necessary for…
La. Rev. Stat. § 47:337.36 Power to examine records and premises of taxpayer
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§337.36. Power to examine records and premises of taxpayer For the purpose of administering the provisions of the local ordinance and this Chapter, the collector, whenever he deems it expedient, may make or cause to be made by any of his authorized assistants, an examination or i…