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La. Rev. Stat. § 47:302.28 Disposition of certain collections in Pointe Coupee Parish
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§302.28. Disposition of certain collections in Pointe Coupee Parish A. The avails of the tax imposed from the sales of services as defined by R.S. 47:301.3(1) in Pointe Coupee Parish under the provisions of R.S. 47:302(C) and 321(C) shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.29 Disposition of certain collections in East Baton Rouge Parish
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§302.29. Disposition of certain collections in East Baton Rouge Parish A. Except as provided in R.S. 47:302.50, the avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in East Baton Rouge Parish under the provisions of R.S. 47:302(C) …
La. Rev. Stat. § 47:302.3 Disposition of certain collections in the city of Bossier City
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§302.3. Disposition of certain collections in the city of Bossier City 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 the city of Bossier City under the provisions of this Chapter shall be credited to the Bond Security…
La. Rev. Stat. § 47:302.30 Disposition of certain collections in Rapides Parish
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§302.30. Disposition of certain collections in Rapides Parish A. The avails of the tax imposed by this Chapter for the sale of services as defined in R.S. 47:301.3(1) in Rapides Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:302.31 Disposition of certain collections in West Carroll Parish
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§302.31. Disposition of certain collections in West Carroll Parish A. 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 Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:302.32 Disposition of certain collections in East Carroll Parish
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§302.32. Disposition of certain collections in East Carroll Parish A. 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 Carroll Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:302.33 Disposition of certain collections in Tensas Parish
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§302.33. Disposition of certain collections in Tensas Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fu…
La. Rev. Stat. § 47:302.34 Disposition of certain collections in Franklin Parish
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§302.34. Disposition of certain collections in Franklin Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Franklin Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.35 Disposition of certain collections in Jackson Parish
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§302.35. Disposition of certain collections in Jackson Parish A. The avails of the tax imposed on the sales of services as defined by R.S. 47:301.3(1) in Jackson Parish under the provisions of R.S. 47:302(C), 321(C), and 331(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.36 Disposition of certain collections in Allen Parish
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§302.36. Disposition of certain collections in Allen 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 Allen Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund,…
La. Rev. Stat. § 47:302.37 Disposition of certain collections in Sabine Parish
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§302.37. Disposition of certain collections in Sabine 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 Sabine Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fun…
La. Rev. Stat. § 47:302.38 Disposition of certain collections in Jefferson Davis Parish
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§302.38. Disposition of certain collections in Jefferson Davis 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 Jefferson Davis Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security…
La. Rev. Stat. § 47:302.39 Disposition of certain collections in DeSoto Parish
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§302.39. Disposition of certain collections in DeSoto Parish A. The avails of the tax imposed by this Chapter and by R.S. 47:321 and 331, from the sale of services as defined in R.S. 47:301.3(1) in DeSoto Parish under the provisions of this Chapter shall be credited to the Bond S…
La. Rev. Stat. § 47:302.4 Disposition of certain collections in Madison and Richland Parishes
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§302.4. Disposition of certain collections in Madison and Richland Parishes A.(1) The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301.3(1) in Madison Parish under the provisions of this Chapter shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.40 Disposition of certain collections in Plaquemines Parish
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§302.40. Disposition of certain collections in Plaquemines 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 Plaquemines Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:302.41 Disposition of certain collections in Livingston Parish
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§302.41. Disposition of certain collections in Livingston 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 Livingston Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemp…
La. Rev. Stat. § 47:302.42 Disposition of certain collections in the town of Homer in Claiborne Parish
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§302.42. Disposition of certain collections in the town of Homer in Claiborne Parish A. 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. 47:302(C) shall be…
La. Rev. Stat. § 47:302.43 Disposition of certain collections in Union Parish
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§302.43. Disposition of certain collections in Union 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 Union Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund,…
La. Rev. Stat. § 47:302.44 Disposition of certain collections in St
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§302.44. Disposition of certain collections in St. Mary 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 St. Mary Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
La. Rev. Stat. § 47:302.45 Disposition of certain collections in Red River Parish
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§302.45. Disposition of certain collections in Red River Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redempt…
La. Rev. Stat. § 47:302.46 Disposition of certain collections in West Feliciana Parish
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§302.46. Disposition of certain collections in West Feliciana Parish A. 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. 47:302(C) shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.47 Disposition of certain collections in East Feliciana Parish
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§302.47. Disposition of certain collections in East Feliciana Parish A. 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. 47:302(C) shall be credited to the Bond Security a…
La. Rev. Stat. § 47:302.48 Disposition of certain collections in LaSalle Parish
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§302.48. Disposition of certain collections in LaSalle 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 LaSalle Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fun…
La. Rev. Stat. § 47:302.49 Disposition of certain collections in Evangeline Parish
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§302.49. Disposition of certain collections in Evangeline Parish A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.5 Disposition of certain collections in Vernon Parish
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§302.5. Disposition of certain collections in Vernon 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 Vernon Parish under the provisions of this Chapter shall be credited to the Bond Security and Redemption Fund, …
La. Rev. Stat. § 47:302.50 Disposition of certain collections in the city of Baker
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§302.50. Disposition of certain collections in the city of Baker A. 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 city of Baker under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:302.51 Disposition of certain collections in Bienville Parish
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§302.51. Disposition of certain collections in Bienville 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 Bienville Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemptio…
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. § 47:305.19 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…
