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0 chapters · 2,215 sections in this title.
La. Rev. Stat. § 47:315.4 Sales and use tax credit; waiver of homestead exemption
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§315.4. Sales and use tax credit; waiver of homestead exemption A taxpayer shall be entitled to a credit for the amount of ad valorem taxes paid on property to which the taxpayer is entitled to a homestead exemption but elects to waive that exemption as provided in R.S. 47:1711. …
La. Rev. Stat. § 47:316 Collector to provide forms
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§316. Collector to provide forms The collector shall design, prepare, print and furnish to all dealers, or make available to them, all necessary forms for filing returns, and instructions to insure a full collection from dealers and an accounting for the taxes due; but failure of…
La. Rev. Stat. § 47:318 Disposition of collections
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§318. Disposition of collections A. All monies collected under this Chapter shall be immediately paid into the state treasury, upon receipt, and first credited to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana; then…
La. Rev. Stat. § 47:32 Rates of tax
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§32. Rates of tax A. On individuals. The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income. B. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. C. On corporatio…
La. Rev. Stat. § 47:3201 Purpose
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§3201. Purpose It is recognized as essential to the continued growth and development of the state of Louisiana and to the continued prosperity and welfare of the people of the state that new and existing manufacturing industries, new and existing headquarters, or new and existing…
La. Rev. Stat. § 47:3202 Requirements for exemption
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§3202. Requirements for exemption A. A contract of exemption from taxation may be entered into by the Board of Commerce and Industry under this Chapter only if each of the following requirements are met by the manufacturing establishment, headquarters, or warehousing and distribu…
La. Rev. Stat. § 47:3203 Review of exemption applications and reevaluation of existing contract
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§3203. Review of exemption applications and reevaluation of existing contract A. Applications for contracts of exemption shall be addressed to Louisiana Economic Development. Louisiana Economic Development shall review applications to determine whether the requirements for an exe…
La. Rev. Stat. § 47:3204 Contracts of exemption; renegotiation; violations; lists; priority of exemptions
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§3204. Contracts of exemption; renegotiation; violations; lists; priority of exemptions A. The Board of Commerce and Industry may, after the requirements of R.S. 47:3203 have been satisfied, enter into contracts with manufacturing establishments, headquarters, or warehousing and …
La. Rev. Stat. § 47:3205 Rules and regulations
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§3205. Rules and regulations Louisiana Economic Development may make and promulgate such rules and regulations consistent with the provisions of this Chapter, as are necessary to carry out the provisions of this Chapter. Acts 1966, Ex.Sess., No. 12, §6. Amended by Acts 1976, No. …
La. Rev. Stat. § 47:321 Imposition of tax
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§321. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321.1(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:321.1 Imposition of tax
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§321.1. Imposition of tax A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distri…
La. Rev. Stat. § 47:322 Collection of the tax
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§322. Collection of the tax The provisions of Chapter 2 of this Subtitle shall be applicable to the additional one percent tax herein levied and shall be collected, under rules and regulations as the secretary of the Department of Revenue shall promulgate and adopt, in the manner…
La. Rev. Stat. § 47:322.1 Disposition of certain collections in Ouachita Parish
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§322.1. Disposition of certain collections in Ouachita 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 Ouachita Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Redem…
La. Rev. Stat. § 47:322.10 Disposition of certain collections in Sabine Parish
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§322.10. Disposition of certain collections in Sabine Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Sabine Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:322.11 Disposition of certain collections in Calcasieu Parish
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§322.11. Disposition of certain collections in Calcasieu Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Calcasieu Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bo…
La. Rev. Stat. § 47:322.12 Disposition of certain collections in Cameron Parish
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§322.12. Disposition of certain collections in Cameron Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Cameron Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Secu…
La. Rev. Stat. § 47:322.13 Disposition of certain collections in Natchitoches Parish
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§322.13. Disposition of certain collections in Natchitoches Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Natchitoches Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the…
La. Rev. Stat. § 47:322.14 Disposition of certain collections in Jefferson Davis Parish
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§322.14. Disposition of certain collections in Jefferson Davis Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Jefferson Davis Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited …
La. Rev. Stat. § 47:322.15 Disposition of certain collections in St
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§322.15. Disposition of certain collections in St. Charles, St. John the Baptist, and St. James Parishes A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Charles, St. John the Baptist, and St. James Parishes under th…
La. Rev. Stat. § 47:322.16 Disposition of certain collections in Winn Parish
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§322.16. Disposition of certain collections in Winn Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Winn Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Security a…
La. Rev. Stat. § 47:322.17 Disposition of certain collections in Morehouse Parish
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§322.17. Disposition of certain collections in Morehouse Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Morehouse Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bo…
La. Rev. Stat. § 47:322.18 Disposition of certain collections in Madison and Richland Parishes
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§322.18. Disposition of certain collections in Madison and Richland Parishes A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Madison Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credite…
La. Rev. Stat. § 47:322.19 Disposition of certain collections in Vernon Parish
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§322.19. Disposition of certain collections in Vernon Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Vernon Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securi…
La. Rev. Stat. § 47:322.2 Disposition of certain collections in West Carroll Parish
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§322.2. Disposition of certain collections in West Carroll Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in West Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the …
La. Rev. Stat. § 47:322.20 Disposition of certain collections in Plaquemines Parish
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§322.20. Disposition of certain collections in Plaquemines Parish The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Plaquemines Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and …
La. Rev. Stat. § 47:322.21 Disposition of certain collections in Livingston Parish
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§322.21. Disposition of certain collections in Livingston Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Livingston Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:322.22 Disposition of certain collections in the town of Homer in Claiborne Parish
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§322.22. 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. 47:321(C) and 322 sha…
La. Rev. Stat. § 47:322.23 Disposition of certain collections in Union Parish
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§322.23. 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. 47:321(C) and 322 shall be credited to the Bond Security and Redemption…
La. Rev. Stat. § 47:322.24 Disposition of certain collections in Terrebonne Parish
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§322.24. 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. 47:321(C) and 322 shall be credited to the Bond Security a…
La. Rev. Stat. § 47:322.25 Disposition of certain collections in St
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§322.25. Disposition of certain collections in St. Mary Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Se…
La. Rev. Stat. § 47:322.26 Disposition of certain collections in West Feliciana Parish
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§322.26. 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. 47:321(C) and 322 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:322.27 Disposition of certain collections in East Feliciana Parish
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§322.27. 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. 47:321(C) and 322 shall be credited to the Bond Secur…
La. Rev. Stat. § 47:322.28 Disposition of certain collections in Lafayette Parish
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§322.28. Disposition of certain collections in Lafayette 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 Lafayette Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and…
La. Rev. Stat. § 47:322.29 Disposition of certain collections in Avoyelles Parish
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§322.29. Disposition of certain collections in Avoyelles Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Avoyelles Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:322.3 Disposition of certain collections in East Carroll Parish
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§322.3. Disposition of certain collections in East Carroll Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in East Carroll Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the …
La. Rev. Stat. § 47:322.30 Disposition of certain collections in the cities of Shreveport and Bossier City
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§322.30. Disposition of certain collections in the cities of Shreveport and Bossier City A. Notwithstanding any provision of law to the contrary, 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 cities of Shreveport an…
La. Rev. Stat. § 47:322.31 Disposition of certain collections in Vermilion Parish
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§322.31. Disposition of certain collections in Vermilion Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Vermilion Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.32 Disposition of certain collections in Rapides Parish
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§322.32. Disposition of certain collections in Rapides 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 Rapides Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.33 Disposition of certain collections in Lincoln Parish
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§322.33. Disposition of certain collections in Lincoln Parish A. The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Lincoln Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Rede…
La. Rev. Stat. § 47:322.34 Disposition of certain collections in the parish of Jefferson
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§322.34. Disposition of certain collections in the parish of Jefferson A. The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Jefferson under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond …
La. Rev. Stat. § 47:322.35 Disposition of certain collections in LaSalle Parish
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§322.35. Disposition of certain collections in LaSalle 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 LaSalle Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and Red…
La. Rev. Stat. § 47:322.36 Disposition of certain collections in Caldwell Parish
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§322.36. Disposition of certain collections in Caldwell 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 Caldwell Parish under the provisions of R.S. 47:321(C) and 322 shall be credited to the Bond Security and R…
La. Rev. Stat. § 47:322.37 Disposition of certain collections in St
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§322.37. Disposition of certain collections in St. Tammany Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Tammany Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the B…
La. Rev. Stat. § 47:322.38 Disposition of certain collections in Orleans Parish
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§322.38. Disposition of certain collections in Orleans Parish A.(1) The avails of the tax imposed by R.S. 47:321 from the sale of services as defined in R.S. 47:301.3(1) in Orleans Parish under the provisions of R.S. 47:321(C) and 322 in each fiscal year shall be credited to the …
La. Rev. Stat. § 47:322.39 Disposition of certain collections in St
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§322.39. Disposition of certain collections in St. Bernard Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in St. Bernard Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the B…
La. Rev. Stat. § 47:322.4 Disposition of certain collections in Tensas Parish
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§322.4. Disposition of certain collections in Tensas Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Tensas Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond Securit…
La. Rev. Stat. § 47:322.40 Disposition of certain collections in Red River Parish
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§322.40. Disposition of certain collections in Red River Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Red River Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
La. Rev. Stat. § 47:322.41 Disposition of certain collections in Evangeline Parish
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§322.41. Disposition of certain collections in Evangeline Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Evangeline Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bon…
La. Rev. Stat. § 47:322.42 Disposition of certain collections in the city of Baker
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§322.42. Disposition of certain collections in the city of Baker The avails of the tax imposed by R.S. 47:321 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. 47:321(C) and 322, as applicable, shall be credited to the Bon…
La. Rev. Stat. § 47:322.43 Disposition of certain collections in Bienville Parish
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§322.43. Disposition of certain collections in Bienville Parish The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Bienville Parish under the provisions of R.S. 47:321(C) and 322, as applicable, shall be credited to the Bond …
