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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:305.2 Exemption; medical
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§305.2. Exemption; medical A. The following items shall be exempt from the sales and use tax imposed by the state: (1) Drugs prescribed by a physician, dentist, or any person with prescriptive authority, pursuant to Article VII of the Constitution of Louisiana. (2) The sale or pu…
La. Rev. Stat. § 47:305.20 Exemptions; Louisiana commercial fishermen
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§305.20. Exemptions; Louisiana commercial fishermen A. A Louisiana resident domiciled in Louisiana who possesses a valid Louisiana commercial fishing license as may be necessary for commercial fishing ventures, including but not limited to a vessel license issued pursuant to R.S.…
La. Rev. Stat. § 47:305.21 Exemption; sickle cell disease organizations
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§305.21. Exemption; sickle cell disease organizations A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property, digital products, or any taxab…
La. Rev. Stat. § 47:305.22 Exemption; Habitat for Humanity
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§305.22. Exemption; Habitat for Humanity The sale of construction materials to Habitat for Humanity affiliates shall be exempt from sales and use taxes imposed by any taxing authority when the materials are used in constructing new residential dwellings in this state. Acts 2025, …
La. Rev. Stat. § 47:305.23 Sales and use tax exemption; boats
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§305.23. Sales and use tax exemption; boats A. Notwithstanding any other provision of law to the contrary, the state and local sales and use taxes levied on boats registered in this state shall not exceed twenty thousand dollars after application of the credits provided for in R.…
La. Rev. Stat. § 47:305.24 Exemption; purchases by certain child advocacy organizations
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§305.24. Exemption; purchases by certain child advocacy organizations A. Purchases by Louisiana Alliance of Children's Advocacy Centers and purchases by other nonprofit entities operating as child advocacy centers as provided for in Children's Code Article 521, which are governed…
La. Rev. Stat. § 47:305.25 Exemption; antique motor vehicles
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§305.25. Exemption; antique motor vehicles A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shal…
La. Rev. Stat. § 47:305.3 Exemptions; agricultural
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§305.3. Exemptions; agricultural A. The sales and use tax imposed by taxing authorities shall not apply to sales at retail of agricultural inputs, agricultural machinery and equipment, and other agricultural tangible personal property, provided that the purchase is directly relat…
La. Rev. Stat. § 47:305.33 Exclusions and exemptions; certain sales at cultural events
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§305.33. Exclusions and exemptions; certain sales at cultural events A. The sales of tangible personal property at an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant…
La. Rev. Stat. § 47:305.36 Exclusions and exemptions; motor vehicles
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§305.36. Exclusions and exemptions; motor vehicles A. The sales and use tax levied by any taxing authority shall not apply to the sale at retail, the purchase, lease, or the importation of motor vehicles, trailers, or semitrailers as defined by R.S. 47:451 that will be stored, us…
La. Rev. Stat. § 47:305.38 Exclusions and exemptions; sheltered workshop or supported employment
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§305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities The sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangi…
La. Rev. Stat. § 47:305.39 Exclusions and exemptions; butane, propane, or other liquefied petroleum gases
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§305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not a…
La. Rev. Stat. § 47:305.4 Exemptions; raw materials for further processing
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§305.4. Exemptions; raw materials for further processing A. Materials for further processing into articles of tangible personal property for sale at retail shall be exempt from sales and use taxes imposed by all taxing authorities when all of the following criteria are met: (1)(a…
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. § 47:305.48 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. § 47:305.5 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. § 47:305.6 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. § 47:305.62 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. § 47:305.64 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. § 47:305.66 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. § 47:305.7 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. § 47:305.72 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. § 47:305.75 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. § 47:305.8 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. § 47:305.81 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…
La. Rev. Stat. § 47:306.6 Annual aviation fuel estimates; calculations; agreements with the Department of
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§306.6. Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements A.(1) Annual estimates. The secretary of the Department of Revenue shall annually estimate the revenue to be derived from state taxes col…
La. Rev. Stat. § 47:307 Collector's authority to determine the tax in certain cases
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§307. 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 make…
La. Rev. Stat. § 47:308 Termination or transfer of business
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§308. 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 the …
La. Rev. Stat. § 47:309 Dealers required to keep records
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§309. Dealers required to keep records A.(1) Every dealer required to make a report and pay any tax pursuant to this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and other books of accounts as may be necessa…
La. Rev. Stat. § 47:309.1 Sales in Louisiana of tangible personal property, digital products, and taxable
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§309.1. Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer A. Listing of sales. Any dealer selling property or services, the aggregate …
La. Rev. Stat. § 47:31 Individuals, corporations, and trusts subject to tax
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§31. Individuals, corporations, and trusts subject to tax There shall be levied, collected, and paid for each taxable year a tax upon the net income of residents and nonresidents, estates, trusts, and corporations, as hereinafter provided. (1) Resident individuals. Every person r…
La. Rev. Stat. § 47:310 Wholesalers and jobbers required to keep records
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§310. Wholesalers and jobbers required to keep records A. All wholesale dealers and jobbers in this state shall keep a record of all sales of tangible personal property or digital products made in this state whether the sales be for cash or on terms of credit. These records shall…
La. Rev. Stat. § 47:311 Collector's authority to examine records of transportation companies
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§311. 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 this state, whether they…
La. Rev. Stat. § 47:312 Failure to pay tax on imported tangible personal property or digital products; grounds
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§312. Failure to pay tax on imported tangible personal property or digital products; grounds for attachment A. The failure of any dealer to pay the tax and any interest, penalties, or costs due pursuant to the provisions of this Chapter on any tangible personal property or digita…
La. Rev. Stat. § 47:313 System of import permits; seizure and forfeiture of vehicles used in importing without permit
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§313. System of import permits; seizure and forfeiture of vehicles used in importing without permit A. In order to prevent the illegal importation of tangible personal property which is subject to tax, and to strengthen and make more effective the manner and method of enforcing p…
La. Rev. Stat. § 47:314 Failure to pay tax; rule to cease business
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§314. Failure to pay tax; rule to cease business Failure to pay any tax due as provided in 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 has the authority, on …
La. Rev. Stat. § 47:315 Sales returned to dealer; credit or refund of tax
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§315. Sales returned to dealer; credit or refund of tax A. Whenever tangible personal property or digital products are sold and 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…
