Title 47, Revenue and Taxation
0 chapters · 2,663 sections in this title.
La. Rev. Stat. § 47:338.91 Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
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§338.91. Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions A. There is hereby created the Lutcher-Gramercy General Improvement District, hereinafter called the "district," which shall be a body politic and corporate and po…
La. Rev. Stat. § 47:338.92 Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
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§338.92. Northeast Louisiana Sales Tax District; creation and composition; board of commissioners A. There is hereby created the Northeast Louisiana Sales Tax District, hereinafter simply called the "district," which shall be a body politic and corporate and a political subdivisi…
La. Rev. Stat. § 47:338.93 Sales and use tax; authorization to levy and collect
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§338.93. Sales and use tax; authorization to levy and collect A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools in the district and/or for the operation of the public elementary and secondary sc…
La. Rev. Stat. § 47:338.94 Allocation and distribution of proceeds
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§338.94. Allocation and distribution of proceeds The net proceeds, after collection expenses, derived from the levy of said sales tax shall be allocated monthly by the district, through the state treasurer, and distributed as follows: A. Sixty per cent of the net tax proceeds to …
La. Rev. Stat. § 47:338.95 General powers of board; liberal construction
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§338.95. General powers of board; liberal construction In addition to the powers and authority herein specifically granted, the board is hereby granted and shall have and exercise all powers necessary or convenient for the carrying out of its objects and purposes, and to this end…
La. Rev. Stat. § 47:338.96 Prior levies unaffected
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§338.96. Prior levies unaffected Nothing contained in R.S. 47:338.92 through 338.96 shall be construed to affect the purposes for which the proceeds of any sales tax authorized or levied prior to January 1, 1967 shall be used, and in all such cases the disposition of the proceeds…
La. Rev. Stat. § 47:338.97 Sabine Parish governing authority; authority to levy sales tax; use of proceeds
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§338.97. Sabine Parish governing authority; authority to levy sales tax; use of proceeds A. In order to provide additional funds for the payment of salaries of teachers employed in the public elementary and secondary schools of Sabine Parish and/or for the operation of the public…
La. Rev. Stat. § 47:338.98 St
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§338.98. St. Bernard parish; additional sales and use tax In addition to the sales and use tax of one-half of one per cent which the parish of St. Bernard is now authorized to collect (hereinafter sometimes called "existing sales tax") said parish is hereby authorized to levy and…
La. Rev. Stat. § 47:338.99 Imposition by ordinance; election
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§338.99. Imposition by ordinance; election The additional sales tax so levied shall be imposed by an ordinance of the governing authority of said parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption o…
La. Rev. Stat. § 47:339 Louisiana Sales and Use Tax Commission for Remote Sellers
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§339. Louisiana Sales and Use Tax Commission for Remote Sellers A. The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter referred to as "commission", is created and established within the Department of Revenue for the administration and collection of the sale…
La. Rev. Stat. § 47:339.1 Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
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§339.1. Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales A. In addition to the duties of the commission pursuant to R.S. 47:339, the commission shall: (1) Develop a single electronic return for all state and local sales and use taxes in consultation with…
La. Rev. Stat. § 47:34 Repealed by Acts 2024, 3rd Ex
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§34. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:340 Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
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§340. Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers A. The duties of the commission shall be exercised and discharged under the supervision and direction of a commission with voting power and a non-voting executive director, all of whom shall be appoi…
La. Rev. Stat. § 47:340.1 Marketplace facilitators; collection and remittance of state and local sales and use
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§340.1. Marketplace facilitators; collection and remittance of state and local sales and use tax A. Definitions. For purposes of this Section, the following words and phrases shall have the following meanings, unless the context clearly indicates otherwise: (1) "Accommodations in…
La. Rev. Stat. § 47:341 Imposition of tax; municipalities and parishes
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§341. Imposition of tax; municipalities and parishes A. Any municipality or parish shall have the right to impose a license tax on any person conducting any business herein enumerated within the territorial jurisdiction of the municipality or parish at a rate which shall not exce…
La. Rev. Stat. § 47:342 General definitions
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§342. General definitions For the purposes of this Chapter, unless the context clearly otherwise requires or unless otherwise defined in specific portions of the Chapter, the following words shall have the respective meanings ascribed to each in this Section. (1) Business. "Busin…
La. Rev. Stat. § 47:343 Payment of tax
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§343. Payment of tax A. Except as otherwise expressly provided, the first license tax herein authorized to be levied shall be due and payable to the tax collector as follows: (1) In the case of any business which is subject to license under this Chapter, commencing on or after th…
La. Rev. Stat. § 47:344 New business; license due upon commencement
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§344. New business; license due upon commencement In the case of a new business, the license tax is due and payable upon commencement of the business. Within forty days after commencing the business, each person shall compute in the manner provided by R.S. 47:348 the balance of t…
La. Rev. Stat. § 47:345 Change of ownership or lessee
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§345. Change of ownership or lessee A. The license is issued in the name of the person making application and paying the initial fee and is not transferable or assignable. If at any time during the license year a change of ownership takes place, the license period is from January…
La. Rev. Stat. § 47:346 Separate license required for each location, based on primary class of business
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§346. Separate license required for each location, based on primary class of business Except as otherwise provided in this Chapter, only one license shall be required for each place of business, and the license shall be based upon the classification of business which constitutes …
La. Rev. Stat. § 47:347 Class of business
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§347. Class of business In order to calculate the license fee for a business location at which business activities are carried on that fall under more than one tax basis schedule, gross receipts, fees, or commissions for each group of activities falling under each schedule must b…
La. Rev. Stat. § 47:348 Period used where gross receipts are the measure of the license
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§348. Period used where gross receipts are the measure of the license A. The basis for determining the amount of the annual licenses provided by this Chapter, where the license is measured by gross receipts shall be as follows: (1) If the business has been conducted previously by…
La. Rev. Stat. § 47:349 Taxpayers required to keep records; confidentiality
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§349. Taxpayers required to keep records; confidentiality A. In general each person shall keep a reasonable record of his gross receipts, gross fees or commissions, or loans made. This record shall be kept separately for each place of business, and shall be subject to examination…
La. Rev. Stat. § 47:349.1 Repealed by Acts 1986, No
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§349.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:35 Neighborhood assistance tax credit
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§35. Neighborhood assistance tax credit A. The following words and phrases used in this Section, unless a different meaning is plainly required by the context, shall have the following meanings: (1) "Business firm" means any business entity authorized to do business in the state …
La. Rev. Stat. § 47:350 Application for licenses
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§350. Application for licenses A. Every person subject to a license tax levied by this Chapter shall apply to the collector for a license before the same becomes delinquent, as provided in this Chapter. The application shall state all facts necessary to determine the amount of ta…
La. Rev. Stat. § 47:351 Failure to pay tax; judgment prohibiting further pursuit of business
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§351. Failure to pay tax; judgment prohibiting further pursuit of business A. Failure to pay the tax levied by this Chapter shall ipso facto, without demand or putting in default, cause the tax, interest, penalties, and costs to become immediately delinquent, and the collector is…
La. Rev. Stat. § 47:351.1 Occupational license tax refunds
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§351.1. Occupational license tax refunds Any taxpayer may apply to the collector for a refund of occupational license tax paid that was not due. A taxpayer may appeal the collector's action on a claim for refund to the Local Tax Division of the Board of Tax Appeals, in the same m…
La. Rev. Stat. § 47:352 Collector authorized to make rules and regulations
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§352. Collector authorized to make rules and regulations A. The collector shall make and enforce all rules and regulations necessary for the proper, complete, and equitable collection of the tax levied by this Chapter. He may adopt different rules and regulations and forms for di…
La. Rev. Stat. § 47:353 Records to be kept by collector
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§353. Records to be kept by collector The collector shall keep an accurate record showing the names of every person paying taxes under this Chapter, together with the business pursued, the amount of the license, the date of the collection, and the payment thereof. Acts 1986, No. …
La. Rev. Stat. § 47:353.1 Repealed by Acts 1986, No
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§353.1. Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:354 Retail dealers in merchandise, services, and rentals
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§354. Retail dealers in merchandise, services, and rentals A. For every fixed location retail dealer in merchandise, services, and rentals, including but not limited to all businesses enumerated in this Section, the license shall be based on the total business activity and shall …
La. Rev. Stat. § 47:354.1 Retail dealers in gasoline and motor fuel
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§354.1. Retail dealers in gasoline and motor fuel For every fixed location retail dealer in gasoline or other motor fuel, the tax shall be computed based on the amount of gallons of gasoline or motor fuel sold using the following table and the amount of gross sales of merchandise…
La. Rev. Stat. § 47:355 Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
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§355. Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors A. For every fixed location wholesale dealer in merchandise, service and rentals, retail dealers to institutional consumers, shipbuilders, and con…
La. Rev. Stat. § 47:356 Business of lending or of dealing of notes secured by chattel mortgages or other liens
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§356. Business of lending or of dealing of notes secured by chattel mortgages or other liens A. For every person, firm, corporation, or association of persons engaged in the business of purchasing, selling, trading in, or lending on unsecured notes or on notes secured by chattel …
La. Rev. Stat. § 47:357 Brokerage and commission agents
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§357. Brokerage and commission agents A. For every factorage, commission, or brokerage business; dealers in stocks or bonds as principal; stocks, bonds, or cotton factors, commission or brokerage businesses, whether or not the principal or party solicited is within or without the…
La. Rev. Stat. § 47:358 Public utilities
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§358. Public utilities A. For carrying on each business of gas light, heat, or power; electric light, heat, or power; waterworks; and for each telephone, telegraph, or express business, the license shall be based on gross annual revenue from all business activities as shown in th…
La. Rev. Stat. § 47:359 Businesses where licenses are based on flat fees
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§359. Businesses where licenses are based on flat fees The following types of business shall obtain an annual license based on the flat fee designated hereafter. For purposes of this Section, the minimum tax noted in R.S. 47:344 for most new businesses for the first year of comme…
La. Rev. Stat. § 47:36 Terminated by terms of Acts 1982, No
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§36. Terminated by terms of Acts 1982, No. 781, §2.
La. Rev. Stat. § 47:360 Exemptions
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§360. Exemptions A. Individuals who are blind and their widows or orphans. License taxes levied by this Chapter shall not apply to individuals who are blind, who are exempted from license taxes by R.S. 23:3031 through 3033. The exemption provided by this Subpart shall apply only …
La. Rev. Stat. § 47:361 Deductions
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§361. Deductions A. Petroleum taxes. In calculating the gross sales at bulk or distributing plants engaged in the storage and sale of petroleum products, the taxpayer shall exclude therefrom the part of the purchase price paid by him for gasoline and motor fuels or lubricating oi…
La. Rev. Stat. § 47:362 Special provisions
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§362. Special provisions A. No municipality or parish shall levy a license tax upon any person engaged in the business of contractor, as defined in this Chapter, either upon a cost plus basis or upon other than a cost plus basis, except the governing authority of the municipality…
La. Rev. Stat. § 47:363 Exemptions and deductions; governmental subdivisions
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§363. Exemptions and deductions; governmental subdivisions In imposing the tax set forth in this Chapter, any municipality or parish may grant such exemptions or deductions as it deems necessary. Acts 1952, No. 394, §§1-6; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987. {{NOTE: SEE A…
La. Rev. Stat. § 47:364 Repealed by Acts 1977, No
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§364. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978
La. Rev. Stat. § 47:365 §§365, 366 Repealed by Acts 1986, No
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§365. §§365, 366 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:367 Repealed by Acts 1977, No
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§367. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:368 §§368 to 375 Repealed by Acts 1986, No
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§368. §§368 to 375 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
La. Rev. Stat. § 47:37 Repealed by Acts 2024, 3rd Ex
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§37. Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025. NOTE: See Acts 2024, 3rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:376 Repealed by Acts 1977, No
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§376. Repealed by Acts 1977, No. 752, §1, eff. Jan. 1, 1978.
La. Rev. Stat. § 47:377 §§377 to 379 Repealed by Acts 1986, No
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§377. §§377 to 379 Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.