La. Rev. Stat. § 47:338.86 — LA Code / Code revised-statutes / Title 47 / Section 338.86
Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
Status: in_force

A. In the event the parish school board of the Parish of Lafayette, state of Louisiana (herein referred to as "Lafayette Parish School Board" or "board") should find and determine, after such investigation and study as it deems appropriate, that the anticipated avails or proceeds of the one per cent sales and use tax which might be levied pursuant to R.S. 47:338.84 would be in excess of its requirements for the purposes for which the tax is authorized to be levied by R.S. 47:338.84, the board may allocate a portion of the future avails or proceeds of said tax to be dedicated and expended for capital improvements, including the acquisition of lands for building sites and playgrounds, purchasing, erecting and improving school buildings and related facilities, and acquiring the necessary equipment and furnishings therefor, title to which shall be in the public. The formula or method of allocating the avails or proceeds of the tax for capital improvements and the purposes stated in R.S. 47:338.84 shall be set forth in the question or proposition which must be submitted to the qualified electors of the parish of Lafayette prior to the imposition of the tax in compliance with the requirements of R.S. 47:338.84. In addition, said question or proposition may also include provisions authorizing the issuance of bonds in the manner and within the limitations hereinafter set forth. The proposition approved at the election shall constitute a full and complete dedication of the avails or proceeds of said tax (hereinafter sometimes referred to as "tax revenues") and its provisions shall control the expenditure thereof. In the event the tax is so voted, the board shall have complete authority to levy and collect the tax within the parish of Lafayette and to provide for all procedural details necessary in the imposition, collection and enforcement thereof. All reasonable and necessary costs and expenses of administration and collection of the tax shall be paid from the tax revenues.

B.(1) Subject to the approval at an election as required in Subsection A of this Section, the Lafayette Parish School Board may fund the tax revenues into bonds in the manner herein provided. In order to obtain funds for the purpose of paying all or any part of the cost of any capital improvement on which the tax revenues may be expended, the board may issue bonds payable solely from an irrevocable pledge and dedication of the avails or proceeds of the tax, subject only to the prior payment of the costs and expenses of administration and collection of the tax; provided, however, the bonds shall not be issued if the principal and interest maturities on all such bonds then outstanding and those proposed to be issued will require in any year in excess of fifty percent of the avails or proceeds of the tax estimated by the board to be collected in the calendar year during which the bonds are to be issued.

(2) The Lafayette Parish School Board shall, by resolution, fix the form, maturities, and terms of the bonds and the rate or rates of interest, with a term not to exceed forty years. The maturities of the bonds shall be so arranged that the total amount of principal and interest falling due in any year, together with principal and interest falling due in such year on all bonds theretofore issued hereunder and then outstanding, shall never exceed fifty percent of the amount of sales tax revenues estimated by the parish school board to be received by it in the calendar year during which the bonds are issued.

(3) Bonds issued hereunder shall constitute a borrowing solely upon the credit of the sales and use tax revenues received or to be received by the board, and shall not constitute an indebtedness or pledge of the general credit of the parish or the board within the meaning of any constitutional or statutory provision relating to the incurring of indebtedness, and the bonds shall contain a recital to that effect.

(4) Bonds issued hereunder shall be payable solely from and secured by an irrevocable pledge and dedication of such part of the sales tax revenues as may be pledged thereto in the authorizing resolution. Any holder of any of such bonds may by suit, action, mandamus or other proceedings, enforce and compel performance of all duties required to be performed by the board as a result of issuing the bonds, and may similarly enforce the provisions of the ordinance imposing the tax and the resolution and proceedings authorizing the issuance of such bonds.

(5) The board may in any resolution authorizing such bonds provide for the respective priorities of its separate blocks, series, or issues of bonds issued hereunder, and may provide for the issuance of additional bonds in the future on a parity therewith pursuant to such procedure or restrictions as may be specified in such resolution. In the absence of such provision, if more than one series of bonds shall be issued hereunder payable from the same sales tax revenues, priority of lien on such revenues shall depend on the time of the delivery of such bonds, each series enjoying a lien prior and superior to that enjoyed by any series of bonds subsequently delivered, except that as to any issue or series of bonds which may be authorized as a unit but delivered from time to time in blocks, the board may in the proceedings authorizing the issuance of such bonds provide that all of the bonds of such series or issue shall be co-equal as to lien regardless of the time of delivery, provided that nothing herein stated shall vest in any holder of bonds any right of lien or priority of any kind against any part of the sales and use tax revenues not pledged to the payment of the bonds by the proceedings authorizing the issuance thereof.

(6) When any bonds shall have been issued hereunder neither the legislature, the board, nor any other authority may discontinue or decrease the tax or permit to be discontinued or decreased the tax in anticipation of the collection of which such bonds have been issued, or in any way make any change in the allocation and dedication of the proceeds of such tax which would diminish the amount of the sales and use tax revenues to be received by the board, until all of such bonds shall have been retired as to principal and interest, and there is hereby vested in the holders from time to time of such bonds a contract right in the provisions of this Section.

(7) Any resolution may contain such covenants with the future holder or holders of the bonds as to the sales and use tax revenues, the disposition of such revenues, the issuance of future bonds, and such other pertinent matters as may be deemed necessary by the parish school board to assure the marketability of such bonds, provided such covenants are not inconsistent with the provisions of this Section.

(8) Any resolution authorizing the issuance of bonds hereunder may contain such provisions to assure the enforcement, collection, and proper application of the sales and use tax revenues as the board may think proper, where not inconsistent with the provisions of this Section, and when any bonds payable from the tax revenues shall have been issued, this Section, the ordinance of the board imposing the tax and pursuant to which the tax is being collected, and the obligation of the board to continue to levy, collect, and allocate the tax, and to apply the revenues derived therefrom in accordance with the provisions of the ordinance, shall be irrevocable until such bonds have been paid in full as to principal and interest, and shall not be subject to amendment in any manner which would impair the rights of the holders from time to time of such bonds or which would in any way jeopardize the prompt payment of principal thereof or interest thereon.

(9) The proceeds derived from the sale of bonds issued hereunder shall be used exclusively by the board for the purpose or purposes for which the bonds are authorized to be issued but the purchasers of the bonds shall not be obligated to see to the application thereof.

(10) Before bonds are issued hereunder, the parish school board shall investigate and determine the regularity of the proceedings. The resolution authorizing the bonds may direct that they contain the following recital:

"It is certified that this bond is authorized by and is issued in conformity with the requirements of the constitution and statutes of this state."

Such recital shall be deemed to be an authorized declaration of the board and to import that there is constitutional and statutory authority for issuing the bonds and imposing the tax; that all the proceedings therefor are regular; that all acts, conditions and things required to exist, happen, and be performed precedent to and in the issuance of the bonds and imposition of the tax have existed, have happened and have been performed in due time, form, and manner as required by law; that the amount of the bonds, together with all other indebtedness of the board does not exceed any limit or limits prescribed by the constitution or statutes of this state; and that the required notices have been duly and regularly given by publication in the manner required by law. If any bonds are issued containing the above recital, the same shall be construed according to the import herein declared, and it shall be conclusively presumed that the recital is true, and neither the board nor any taxpayer shall be permitted to question the validity or regularity of the bonds, obligations or tax in any court or in any action or proceeding.

(11) After the time within which the validity of the bonds may be contested has elapsed, that is, thirty days from the date of publication of the resolution authorizing the bonds and pledging and dedicating the sales tax revenues, the bonds shall be registered with the Secretary of State without charge and shall have endorsed thereon the words:

"Incontestable. Secured by a pledge and dedication of a sales and use tax in the Parish of Lafayette, Louisiana. Registered this _____ day of __________, 20___.

_____________________________

SECRETARY OF STATE"

All bonds issued under the provisions of this Section and the interest thereon shall be exempt from taxation. The bonds may be used for deposit with any officer, board, municipality, or other political subdivision of the state of Louisiana in any case where deposit of security is required.

(12) Notwithstanding any provision of this Section or any other law to the contrary, any bonds issued pursuant to this Section shall also be subject to the provisions of Chapters 13 and 13-A of Title 39 of the Louisiana Revised Statutes of 1950.

(13) Bonds issued hereunder shall not be invalid for any irregularity or defect in the proceedings for the issuance and sale thereof and shall be incontestable in the hands of bona fide purchasers or holders for value.

(14) The resolution authorizing the issuance of the bonds hereunder and pledging and dedicating sales and use tax revenues to the payment thereof shall be recorded in the mortgage records of the parish of Lafayette and shall be published in one issue of the official journal of the board. For a period of thirty days from the date of the publication of the resolution, any person in interest may contest the legality of the bonds provided for or the tax, the proceeds of which are so pledged and dedicated, for any cause after which time no one shall have any cause or right of action to contest the legality, formality, or regularity of the proceedings, the tax, or bond authorization, for any cause whatsoever. If the question of the validity of any proceedings, tax, or bond authorization provided for under the provisions of this Section is not raised within the thirty days, the authority to issue the bonds, the regularity thereof, the validity of the tax or portion thereof pledged and dedicated to provide for the payment of principal and interest, and the enforceability of the pledge thereof, shall be conclusively presumed, and no court may inquire into such matters. If any resolution is adopted or proceedings had more than thirty days after the publication of the resolution authorizing the issuance of bonds hereunder and pledging and dedicating any of the sales tax revenues, such supplemental resolution or proceedings shall be similarly published, and no contest, action, or proceeding to question the validity or legality of such supplemental resolution or proceedings shall be begun in any court by any person for any cause whatsoever after the expiration of thirty days from the date on which such supplemental resolution or proceeding is published.

Added by Acts 1965, No. 94, §1; Redesignated from R.S. 33:2737.2 pursuant to Acts 2011, No. 248, §4; Acts 2017, No. 174, §1, eff. June 12, 2017.
La. Rev. Stat. § 47:305.7 — LA Code / Code revised-statutes / Title 47 / Section 305.7
Exclusions and exemptions; intergovernmental; government
Status: in_force

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 shall be exempt from sales and use taxes imposed by any taxing authority. Upon request by any political subdivision for an exemption identification number, the Department of Revenue shall issue such number.

(b)(i) The exemption provided for in Subparagraph (a) of this Paragraph shall extend to purchases made by general contractors or their subcontractors related to work performed by such contractors pursuant to construction contracts for public projects for state and local governments or to any agency, board, commission, or instrumentality of the state or its political subdivisions.

(ii) Prior to claiming the exemption provided for in this Paragraph, the general contractor or their subcontractor shall obtain a certificate of exemption from the secretary of the Department of Revenue. The certificate of exemption shall be in a form and manner prescribed by the secretary and shall include the job description, contract number, state or local government entity identifying information, and valid dates or a date range for the project. The general contractor or their subcontractor shall also provide a copy of the construction contract when applying for a certificate of exemption from the department. A local collector shall accept certificates of exemption properly issued by the secretary of the Department of Revenue and completed by the general contractor or their subcontractors.

(c) Notwithstanding any law to the contrary, for purposes of state sales and use taxes, the exemption provided for in this Paragraph shall not apply to purchases made with respect to property owned by a public entity and leased to a private party as part of a payment in lieu of taxes or other similar agreement executed after the effective date of this Subparagraph unless the agreement is approved by the secretary of the Department of Revenue and the secretary of Louisiana Economic Development.

(2) Any private nonprofit company that enters into a contract with a municipal corporation, parish, sewerage, or water district to construct or operate a sewerage or wastewater treatment facility shall be exempt from the same sales tax as the municipal corporation, parish, sewerage, or water district.

B. The following items shall be excluded from the sales and use tax imposed by any taxing authority:

(1) Sales of tangible personal property by the Military Department which occur on an installation or other property owned or operated by the Military Department, including thrift shops located on military installations.

(2) The lease or rental of property to be used in performance of a contract with the United States Department of the Navy for construction or overhaul of U.S. Naval vessels.

(3) For purposes of the sales of services, an action performed pursuant to a contract with the United States Department of the Navy for construction or overhaul of U.S. Naval vessels.

(4) The sale of corporeal movable property which is intended for future sale to the United States government or its agencies, when title to the property is transferred to the United States government or its agencies prior to the incorporation of that property into a final product.

(5) The sale or purchase of equipment used in firefighting by bona fide volunteer and public fire departments.

C. The following items shall be exempt from the sales and use tax imposed by any taxing authority:

(1) Eligible food items, as defined by the United States Department of Agriculture regulations for the Supplemental Nutrition Assistance Program (SNAP), when the food items are purchased with SNAP benefits.

(2) Eligible food items authorized for purchase under the Women, Infants, and Children's (WIC) Program as administered by the Department of Children and Family Services when the items are purchased with WIC Program benefits.

(3) The exemptions granted pursuant to this Subsection shall remain in effect as to each program only until applicable federal law, rules, or regulations permit the levy and collection of sales and use taxes on those exempted items without jeopardizing the contribution of funds by the federal government to the program.

Added by Acts 1963, No. 124, §1. Amended by Acts 1964, No. 198, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §§3, 4, eff. June 20, 2025.

NOTE: See Acts 2025, No. 384, regarding different applicabilities of Sections.
La. Rev. Stat. § 47:857 — LA Code / Code revised-statutes / Title 47 / Section 857
Refunds
Status: in_force

A. The collector may promulgate rules and regulations providing for the refund to dealer for the cost of stamps affixed to goods which by reason of damage become unfit for sale and are destroyed by dealer or returned to manufacturer or jobber.

B. The collector may refund a dealer for the cost of stamps affixed to goods, that were listed on the state directory at the time the stamps were affixed but have been subsequently removed from the state directory, upon proof that the goods have been destroyed, the date and location of the destruction, and a verification must be signed by the individuals who witnessed the destruction. The collector may promulgate rules and regulations related to the destruction of the goods and the procedures for refund.

Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:532 — LA Code / Code revised-statutes / Title 47 / Section 532
Duties of department of highways, department of state police and vehicle commissioner
Status: in_force

A. It shall be the duty of the department, all officers thereof, the division of state police, and the commissioner, and other public officials to whom duties or functions are herein delegated, to so enforce the provisions of this Chapter.

B. The vehicle commissioner is authorized to adopt and to enforce administrative rules and regulations, to prescribe proper forms for evidence of payment of the tax levied by this Chapter and to designate such agencies and prescribe such terms and conditions therefor as may be necessary to carry out the provisions of this Chapter, and to protect the interests of the state with respect thereto.

C. All rules and regulations concerning the administration of this Chapter shall become effective upon the approval of the commissioner.

D. The commissioner is further empowered to adopt and enforce administrative regulations to provide for:

(1) The staggered registration of motor vehicles.

(2) The permanent registration of commercial fleet vehicles on a centralized basis.

(3) The payment, within the same month, of the annual registration license fee or tax on all vehicles within a commercial fleet. The commission is also authorized to accept post office box addresses for permanent registration of license plates for semitrailers and trailers.

Amended by Acts 1974, No. 23, §1; Acts 1994, No. 24, §1.
La. Rev. Stat. § 47:463.66 — LA Code / Code revised-statutes / Title 47 / Section 463.66
Special prestige license plates; Catahoula Cur; "Louisiana State Dog"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish prestige license plates for motor vehicles, restricted to passenger cars, pickup trucks, recreational vehicles, and vans, which plates shall bear a logo with a picture of a Catahoula Leopard, commonly known as the Catahoula Cur, and the inscription "Louisiana State Dog".

B. The charge for this special license plate shall be the regular motor vehicle license fee charged under the provisions of R.S. 47:463.

C. The secretary shall promulgate rules and regulations necessary to implement the provisions of this Section.

Acts 1999, No. 779, §1.
La. Rev. Stat. § 47:9104 — LA Code / Code revised-statutes / Title 47 / Section 9104
Withholding of lottery prizes; child support arrearages; rules
Status: in_force

The corporation shall promulgate rules providing for the withholding of prizes resulting from sports wagering authorized pursuant to this Section, of persons who have outstanding child support arrearages as reported to the corporation, beginning at prize levels to be determined by the corporation. The corporation may require any agency reporting current child support arrearages to the corporation to provide information relating to such arrearages in a manner, format, or record approved by the corporation. The corporation shall not be liable for withholding a prize based upon child support arrearage information provided to it. Additionally, the corporation shall employ the same methods, procedures, and parameters to withhold prizes for persons who have delinquent debt as defined in R.S. 47:1676(B) which has been assigned to the office of debt recovery for collection. The corporation shall not be liable for withholding a prize based upon delinquent debt information provided to it by the office of debt recovery.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:1565.1 — LA Code / Code revised-statutes / Title 47 / Section 1565.1
Waiver of restrictions and delays
Status: in_force

The taxpayer shall at any time have the right, by a signed notice in writing filed with the collector, to waive the restrictions and delays prescribed in R.S. 47:1562 through 47:1565 which must ordinarily be observed before an assessment may become final. When such a waiver is executed, the assessment is final when made and is immediately collectible by distraint and sale.

Added by Acts 1950, No. 23, §2.
La. Rev. Stat. § 47:301.4 — LA Code / Code revised-statutes / Title 47 / Section 301.4
Sales transaction sourcing rules
Status: in_force

A. Applicability. The provisions of this Section shall apply regardless of the characterization of a transaction as a sale of tangible personal property, a digital product, or a service. These provisions do not affect the obligation of a purchaser to remit use tax.

B.(1) Definitions. For purposes of this Section, the following terms have the meanings ascribed to them unless the context indicates otherwise:

(a) "Drop shipment sale" means a sales transaction in which goods are shipped directly to the customer by a third party. Drop shipment sales include sales in which a dealer accepts an order for goods from a customer and places the order with a third party, and the third party delivers or causes to be delivered the goods directly to the dealer's customer.

(b) "Receive" or "receipt" means taking possession of tangible personal property, making first use of services, or taking possession or making first use of digital products by the purchaser or purchaser's designee.

(c) "Use of digital products" means the location of the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys a digital product.

(d) "Use of a service" means the location of the first act within the state by which the taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service.

(2) General sourcing rules. Except as provided in Subsection C of this Section, for purposes of collecting or remitting sales or use taxes to the appropriate taxing jurisdictions, otherwise known as sourcing, on sales of tangible personal property, digital products, and services, the following rules shall apply:

(a) If the sale of tangible personal property, digital products, or services is received by the purchaser, or the purchaser's designee, at a business location of the seller, the sale is sourced to that business location.

(b) If the sale of tangible personal property, digital products, or services is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser or the purchaser's designee occurs, including the location indicated by instructions for delivery to the purchaser or designee, if that location is known to the seller.

(c) If Subparagraphs (a) and (b) of this Paragraph do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business, when use of this address does not constitute bad faith.

(d) If Subparagraph (a), (b), or (c) of this Paragraph do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the sale, including, if no other address is available, the address of a purchaser's payment instrument, when use of this address does not constitute bad faith.

(e) If Subparagraph (a), (b), (c), or (d) of this Paragraph do not apply, or if the seller is without sufficient information to apply the rules set forth in Subparagraph (a), (b), (c) or (d) of this Paragraph, the sale is sourced to the location:

(i) Indicated by the address from which the tangible personal property was shipped.

(ii) From which the digital product was first available for transmission by the seller.

(iii) From which the service was provided.

(3) Sourcing for lease or rental of tangible personal property. The lease or rental of tangible personal property, excluding motor vehicles, is sourced as follows:

(a) For a lease or rental that requires recurring periodic payments, payments are sourced to the primary location of the property leased or rented for each period covered by the payment. The primary location of the property is as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The primary location of the property is not altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.

(b) For a lease or rental that does not require periodic payments, the payment is sourced the same as a retail sale in accordance with Paragraph (2) of this Subsection.

(c) The provisions of this Paragraph do not affect the imposition or computation of sales or use tax on leases or rentals based on a lump-sum or accelerated basis, or on the acquisition of property for lease.

C. Exceptions to the general sourcing rules. The following sales are sourced as follows:

(1) Vehicles. Sales and leases of vehicles subject to the Vehicle Registration License Tax Law pursuant to the provisions of R.S. 47:451 et seq. shall be sourced as provided for in R.S. 47:303(B)(3)(b)(ii)(bb).

(2) Telecommunications services. Sales of telecommunications services shall be sourced as provided in R.S. 47:301.1.

(3) Repairs to tangible personal property. Repairs to tangible personal property shall be sourced where performed.

(4) Purchases of multiple listing services by real estate licensees and brokers shall be sourced to the location of the licensee's or broker's Louisiana regional real estate association office. For purposes of this Paragraph, "multiple listing services" shall mean a platform or database used by real estate licensees and brokers to share property listings that are marketed for sale, rent, or lease, and is available only to real estate licensees and brokers.

(5) Drop shipment sales shall be sourced to the location of the transfer of title or of possession, whichever occurs first.

(6) Abstracts of title created by a person having a place of business in Louisiana shall be sourced to the location of the person's principal place of business in Louisiana.

D. Exceptions for purposes of sales and use tax levied by political subdivisions:

(1) The lease or rental of tangible person property, excluding motor vehicles, shall be sourced, for purposes of tax imposed by political subdivisions, as follows:

(a) Tax for the initial lease or rental period is due to the local taxing jurisdiction where the transfer of possession of the leased property occurs.

(b) Tax for subsequent lease or rental periods is due to the local taxing jurisdiction where the property is primarily located provided there is no additional transfer of possession. The primary location of the property shall be the location designated by the lessee and made known to the lessor from records maintained in the ordinary course of business.

(c) Possession or use of leased property within a jurisdiction where the property is not primarily located shall subject the lessee to the taxes imposed by that political subdivision. However, a credit shall be allowed for any taxes previously paid to another political subdivision for that lease period pursuant to Subparagraph (B)(3)(a) of this Section. The lessee shall maintain records and report any additional taxes due if leased property is used outside of its primary location.

(d) Leases or rentals that do not require periodic payments shall be sourced in the same manner as a retail sale of tangible personal property in accordance with Subsection A of this Section.

(2)(a) Computer software, prewritten computer software access services, information services and digital products that are used in more than one political subdivision within this state shall be sourced according to the number of users or licensees within each political subdivision, if known to the seller at the time of the transaction. The seller shall allocate the sales price based on the number of users or licensees in each political subdivision during the taxable period. If the seller does not have sufficient information to allocate the transaction among political subdivisions, the seller shall source the transaction pursuant to Paragraph (B)(3) of this Section.

(b) The provisions of this Paragraph shall not affect the obligation of a purchaser to remit use tax to the proper political subdivision based on the number of users or licensees within each political subdivision.

E.(1) Records related to sourcing are considered records of the taxable sales, purchases, leases, and rentals, and shall be retained, preserved, and produced by the dealer in accordance with R.S. 47:309 and 337.29.

(2) If the dealer fails to keep, preserve or produce sourcing records for its taxable sales, purchases, leases, or rentals, the secretary or local collector shall determine the source of the transaction. The secretary's or local collector's determination shall be considered prima facie correct.

Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025; Acts 2025, No. 498, §3, eff. July 1, 2025.

NOTE: See Acts 2025, No. 498, regarding retroactive and prospective application.
La. Rev. Stat. § 47:311 — LA Code / Code revised-statutes / Title 47 / Section 311
Collector's authority to examine records of transportation companies
Status: in_force

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 conduct their business by truck, rail, water, airplane, or otherwise, in order to determine what dealers are importing or are otherwise shipping articles of tangible personal property subject to the tax levied by this Chapter. When any such transportation company refuses to permit the examination of its records, as provided in this Section, the collector may proceed by rule against it, in term time or in vacation, in any court of competent jurisdiction in the parish where such refusals occurred, to show cause why the collector should not be permitted to examine its books, records or other documents. This rule may be tried in open court or in chambers, and in case the rule is made absolute, the same shall be considered a judgment of the court, and every violation thereof shall be considered as a contempt of court and punished according to law.

Acts 2001, No. 1032, §15.
La. Rev. Stat. § 47:727 — LA Code / Code revised-statutes / Title 47 / Section 727
Disposition of collections
Status: in_force

A. The secretary shall forward the full amount of taxes collected by him pursuant to R.S. 47:711, including all collections of interest, penalties, and costs applicable to such taxes to the treasurer of the state immediately upon receipt to be credited by the treasurer monthly as provided by Article VII, Section 9 of the Constitution of Louisiana, except that this Section shall not be construed or applied in such a manner as to impair the obligation, validity, or security of any outstanding bonds or other debt obligations authorized in the Louisiana Constitution of 1921.

B. Until the outstanding bonds or other debt obligations heretofore issued and to be paid from the proceeds of the tax collected hereunder have been fully paid in principal and interest, the taxes collected hereunder shall be credited by the treasurer in the order and in the proportions as follows:

(1) Nine-twentieths of the amount received from one cent per gallon not to exceed five hundred thousand dollars annually shall be credited to the Board of Commissioners of the Port of New Orleans until such time as the principal of, and the interest on, all of the outstanding bonds heretofore issued by said board of commissioners shall mature or until 2001, whichever is sooner.

(2) The full amount of taxes collected pursuant to R.S. 47:711 remaining after satisfying the requirements set forth in Paragraph (1) of this Subsection shall be credited to the Bond Security and Redemption Fund and thereafter shall be credited by the treasury to the Transportation Trust Fund as provided in Article VII, Section 27 of the Constitution of Louisiana. The monies shall be used solely to fund Transportation Trust Fund programs in the amounts appropriated each year by the legislature. Such monies shall be expended solely from year to year as appropriated by the legislature.

Amended by Acts 1950, No. 213, §1; Acts 1952, No. 5, §2; Acts 1954, No. 644, §1; Acts 1956, No. 81, §1; Acts 1968, Ex.Sess., No. 7, §4; Acts 1975, No. 503, §1; Acts 1977, No. 441, §1; Acts 1980, No. 380, §2; Acts 1984, 1st Ex. Sess. No. 11, §1, eff. July 1, 1984; Acts 1984, No. 272, §1; Acts 1984, No. 320, §1, eff. July 1, 1984; Acts 1987, No. 471, §1, eff. Sept. 1, 1987; Acts 1992, No. 984, §14; Acts 1997, No. 1126, §1, eff. July 1, 1997; Acts 1999, No. 897, §1, eff. July 2, 1999.
La. Rev. Stat. § 47:332.55 — LA Code / Code revised-statutes / Title 47 / Section 332.55
Disposition of certain collections in Orleans Parish
Status: in_force

Notwithstanding the provisions of R.S. 47:332.10, the avails of the tax imposed by R.S. 47:331 from the sales 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. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the New Orleans Quality of Life Fund as provided in and subject to the provisions of R.S. 47:302.56.

Acts 2017, No. 333, §1, eff. July 1, 2017; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:164 — LA Code / Code revised-statutes / Title 47 / Section 164
Information required and withholding of tax at source
Status: in_force

A. Payments of $1,000 or more. All persons in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person of interest, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and income, other than payments described in R.S. 47:165(A) or 166, of one thousand dollars ($1,000.00) or more in any taxable year, or, in the case of such payments made by the United States, the state of Louisiana or any other state, or any political subdivision, agency or instrumentality of the foregoing, the officers or employees of the United States, the state of Louisiana, or any other state or of any political subdivision, agency or instrumentality thereof having information as to such payments and required to make returns in regard thereto under the regulations hereinafter provided for, shall render a true and accurate report to the collector, under such regulations and in such form and manner and to such extent as may be prescribed by him, setting forth the amount of such gains, profits, and income, the name and address of the recipient of such payment and such other information as the collector may require.

B. Returns, regardless of amount of payment. Such returns may be required by the collector regardless of amount, in case of payments of interest upon bonds, mortgages, deeds of trust, or other similar obligations of corporations, and in the case of collections of items (not payable in Louisiana) of interest upon the bonds of a foreign state or country and interest upon the bonds of and dividends from foreign corporations by persons undertaking the collection of such foreign payments of interest or dividends by means of coupons, checks, or bills of exchange.

C. Recipient to furnish name and address. When necessary to make effective the provisions of this Section, the recipient of income shall, upon demand of the person paying income, furnish his full and correct name and address.

D. Withholding of tax at source. (1) The secretary, whenever it is deemed necessary to ensure compliance with the provisions of this Chapter, may require the United States, the state of Louisiana or any other state or any political subdivision, agency or instrumentality of the foregoing, or any person having control, receipt, custody, disposal or payment of interest, other than interest coupon payable to the bearer, rent, salaries, wages, premiums, annuities, compensation, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, paid or payable to any person, to deduct and withhold as tax an amount determined by the secretary, to be payable from such person and make return thereof and pay the tax to the secretary.

(2)(a) The motion picture investor tax credit pursuant to R.S. 47:6007 awards a tax credit for investments made and used for production expenditures in this state for state-certified productions. Therefore, any individual receiving any payments for the performance of services used directly in a production activity, which payments shall be claimed as a production expenditure for purposes of certification of tax credits, is deemed to be receiving Louisiana taxable income whether directly or indirectly through an agent or agency, loan-out company, a personal service company, an employee leasing company, or other entity and therefore these payments are subject to the withholding requirements of state and federal law and regulations.

(b) Any motion picture production company, motion picture payroll services company, or other entity making or causing to be made payments as provided in Subparagraph (a) of this Paragraph, to an individual, or to an agent or agency, loan-out company, personal service company, employee leasing company, or other entity is considered to be paying compensation taxable by the state of Louisiana. For purposes of eligibility as a production expenditure, the payor shall withhold taxes from those payments, excluding any amount that is otherwise not subject to the withholding requirements imposed pursuant to federal and state laws and regulations, at the rate determined in accordance with an employee's withholding allowance certificate, L-4, or the highest individual rate in effect at the time if there is no employee withholding allowance certificate, and shall remit these payments to the department quarterly.

(c) The motion picture production company, motion picture payroll services company, or other entity required to withhold income taxes as required by this Paragraph shall electronically report the information required by Items (i) through (iv) of this Subparagraph and remit the withholdings on all payments provided for in Subparagraphs (a) and (b) of this Paragraph to the Department of Revenue quarterly. The information reported as required by this Subparagraph may be provided to Louisiana Economic Development and, if provided, shall be subject to the confidentiality provisions of R.S. 47:1508(B)(20). The reports shall contain the following information:

(i) Name, address, and taxpayer identification number of the loan-out company or other entity.

(ii) Identification of entity type: C Corporation, S Corporation, or Limited Liability Company with tax type specified.

(iii) Name, address, and social security number of the payee.

(iv) An affirmative statement of whether or not the production company is a related party to the loan-out company or other entity, and if so, provision of an affidavit stating under penalty of perjury that the transaction is valued at the same value that an unrelated party would value the same transaction. If the production company is a related party to the loan-out company, the report shall also include all of the following information:

(aa) The ownership structure of the loan-out company or other entity.

(bb) An estimate amount of what the loan-out company or other entity will pay the payee.

(3)(a)(i) Any person who pays gaming winnings won in this state shall withhold individual income taxes at the highest rate provided for in R.S. 47:32(A) if federal income taxes are required to be withheld on those winnings pursuant to 26 U.S.C. 3402.

(ii) Notwithstanding Item (i) of this Subparagraph, casinos that pay slot machine winnings and are required to issue an IRS Form W2-G to the recipient shall withhold individual income taxes on those winnings at the highest rate provided for in R.S. 47:32(A).

(iii) Any person who pays sports wagering or fantasy sports contest winnings won in this state shall withhold individual income taxes at the highest rate provided for in R.S. 47:32(A) if federal income taxes are required to be withheld on those winnings pursuant to 26 U.S.C. 3402.

(b) The requirements of Subparagraph (a) of this Paragraph shall apply with respect to winnings of all individuals, whether residents or nonresidents of this state.

(c) On or before the thirty-first day of January of each year, any person required to deduct and withhold income taxes on winnings in accordance with Subparagraph (a) of this Paragraph shall submit to the secretary of the Department of Revenue, in electronic format, a report listing the names of all persons whose winnings were subject to withholding in the prior calendar year and provide all other information in connection with such winnings as the department may require by rule.

E.(1) Any person required to deduct and withhold any tax pursuant to this Section shall electronically report and remit the withholdings to the secretary of the Department of Revenue in accordance with the requirements provided in R.S. 47:112(L) and 114.

(2) The provisions of R.S. 47:115 shall apply to this Section.

F. The secretary of the Department of Revenue shall promulgate in accordance with the Administrative Procedure Act all such rules as are necessary to implement the provisions of this Section.

Amended by Acts 1960, No. 342, §2; Acts 2015, No. 425, §1; Acts 2015, No. 425, §2; Acts 2016, No. 662, §§1, 2, eff. June 17, 2016; Acts 2017, No. 384, §1, eff. July 1, 2017; Acts 2024, No. 133, §1.

NOTE: See Acts 2015, No. 425, §2, regarding applicability.

NOTE: See Acts 2016, No. 662, §2, regarding applicability.
La. Rev. Stat. § 47:338.217 — LA Code / Code revised-statutes / Title 47 / Section 338.217
City of Gonzales; hotel occupancy tax; authorization
Status: in_force

A.(1) In addition to any other tax levied and collected, the governing authority of the city of Gonzales may levy and collect a tax upon the paid occupancy of hotel rooms located within the city. The hotel occupancy tax shall not exceed two percent of the rent or fee charged for such occupancy.

(2) The word "hotel" as used in this Section shall mean and include any establishment, public or private, engaged in the business of furnishing or providing rooms or overnight camping facilities intended or designed for dwelling, lodging, or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.

(3) The person who exercises or is entitled to occupancy of the hotel room shall pay the hotel occupancy tax at the time the rent or fee for occupancy is paid. "Person" as used in this Paragraph shall have the same definition as that contained in R.S. 47:301(8).

B. The governing authority of the city of Gonzales shall impose the hotel occupancy tax by ordinance. The governing authority may adopt such ordinance only after a proposition authorizing the levy of the tax has been approved by a majority of the electors of the city voting at an election held for that purpose in accordance with the Louisiana Election Code. The governing authority may provide in the ordinance necessary and appropriate rules and regulations for the imposition, collection, and enforcement of the hotel occupancy tax.

C. The governing authority may enter into a contract with any public entity authorized to collect sales or use taxes, under such terms and conditions as it may deem appropriate, including payment of a reasonable collection fee, for the collection of the hotel occupancy tax authorized by this Section. The hotel occupancy tax shall be in addition to all taxes levied upon the occupancy of hotel rooms located within the city.

D. Except as provided in Subsection C of this Section, the governing authority of the city shall use the proceeds of the tax to provide for the financing, construction, maintenance, and operation of an event and conference center for the city of Gonzales.

Acts 2018, No. 266, §1, eff. July 1, 2018.
La. Rev. Stat. § 47:332.19 — LA Code / Code revised-statutes / Title 47 / Section 332.19
Disposition of certain collections in West Baton Rouge Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:302, the avails of the tax imposed by R.S. 47:321, and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of West Baton Rouge under the provisions of R.S. 47:302(C), 321(C), 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "West Baton Rouge Parish Visitor Enterprise Fund".

B. The monies in the West Baton Rouge Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature to the parish governing authority of West Baton Rouge Parish. The monies in the fund shall be made available exclusively for economic development and tourism purposes, planning, development, or capital improvements of tourism sites in the parish of West Baton Rouge. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C. For purposes of this Section, "capital improvements" shall mean expenditures for acquiring lands, buildings, equipment, or other permanent properties, or for their construction, preservation, development, or permanent improvement, or for payment of principal, interest, or premium, if any, and other obligations incident to the issuance, security, and payment of bonds or other evidences of indebtedness associated therewith.

Acts 1995, No. 1309, §1, eff. July 1, 1995; Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.2 — LA Code / Code revised-statutes / Title 47 / Section 463.2
Special personalized prestige license plates for passenger vehicles; advertisement of availability
Status: in_force

A. The commissioner shall establish and issue special personalized prestige license plates. The commissioner shall establish and promulgate rules and regulations for the procedures for application for and issuance of such special license plates and shall fix a date each year by which applications shall be made. The commissioner shall not issue a letter combination which might carry a connotation offensive to good taste and decency. A fee of two hundred fifty dollars a year shall be paid for each plate with a single letter, which shall be in addition to the regular motor vehicle registration license fee. A fee of twenty-five dollars a year shall be paid for each plate with more than one single letter, which shall be in addition to the regular motor vehicle registration license fee. Motor vehicle dealers may handle and transmit applications for special personalized prestige license plates in the same manner that motor vehicle dealers handle and transmit applications for regular license plates.

B. Any owner of a private passenger vehicle or a commercial passenger vehicle regulated under the provisions of R.S. 47:466 may apply for the issuance of such plates to him, to be used in lieu of the regular motor vehicle registration license plates. No two owners shall be issued identical special personalized plates. Each owner shall make a new application and pay the fee for the special plates each time he desires to have such special plates issued to him. Once the owner obtains special plates, he shall have priority on these plates for each of the following years that he makes timely and appropriate application.

C. The commissioner shall provide by rules and regulations for the transfer of the special plates in the event the licensee replaces the automobile. The commissioner shall also provide by rules and regulations for the disposition of the special plates in the event of the sale, gift or other disposition of the vehicle by the owner before the expiration of the special plates, where the owner does not wish to transfer the plates to a new automobile.

D. The first twenty per centum of the proceeds of all fees collected for special license plates, not to exceed forty thousand dollars, realized from the fees collected for such plates shall be retained by the commissioner to defray the expense of manufacture and sale of such special license plates. Subject to the provisions of R.S. 47:480, the second ten per centum thereof to the Department of Corrections, and the remainder of the proceeds of the fees collected for such special license plates shall be paid to the state treasurer on or before the tenth day of each month following their collection and shall be credited to the state general fund.

E.(1) The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish and provide for advertisement of special prestige license plates in each office of motor vehicles location within the state in accordance with this Subsection. As used in this Subsection, "department" shall mean the Department of Public Safety and Corrections, office of motor vehicles.

(2) The advertisement for special prestige license plates provided for by this Subsection shall be in the form of brochures.

(3)(a) Organizations or entities that elect to have brochures placed in each office of motor vehicles location in the state shall submit a brochure design to the department for approval. The department shall inform the organization or entity if it approves of the design or not within sixty days of submission of the proposed design.

(b) If the department approves the design of the brochure, the organization or entity shall provide the department with brochures to be placed in each office of motor vehicles location in the state.

(c) All brochures shall comply with all rules and regulations adopted pursuant to this Subsection by the department.

(4)(a) The department shall adopt rules and regulations in accordance with the Administrative Procedure Act, subject to oversight by the House and Senate committees on transportation, highways and public works, as are necessary to implement the provisions of this Subsection, which shall be effective on or before March 1, 2013.

(b) The rules shall include, but not be limited to brochure specifications and the assessment of a reasonable fee to be charged to organizations and entities that elect to have their special prestige license plate advertised in each office of motor vehicles location in the state.

(c) Monies collected pursuant to rules and regulations required by this Subsection shall be used by the department to offset costs of implementing this Section and shall be assessed every two years.

(5) Advertisement for special prestige licenses plates as provided for by this Subsection shall be placed in each office of motor vehicles location no later than May 1, 2013.

(6) The advertisements shall be updated every two years to include newly established special prestige license plates or changes to any existing special prestige plates.

Added by Acts 1973, No. 146, §1. Amended by Acts 1980, No. 282, §1; Acts 1987, No. 89, §1; Acts 1989, No. 728, §1; Acts 1991, No. 547, §1, eff. July 15, 1991; Acts 1997, No. 218, §1; Acts 2003, No. 291, §1; Acts 2012, No. 284, §1.
La. Rev. Stat. § 47:818.14 — LA Code / Code revised-statutes / Title 47 / Section 818.14
Exemptions from tax
Status: in_force

A. Sales of gasoline to the following, or as otherwise stated in this Section, are exempt from the tax levied by this Subpart and shall not be paid at the rack:

(1) Bulk sales of six thousand gallons or more of gasoline per transaction to the United States government for specific and exclusive use by the United States government and not for resale at retail.

(2) Gasoline sold to the armed forces of the United States for propelling ships of the United States Navy or Coast Guard, or for aviation purposes.

(3) Aviation fuel used for propelling aircraft, including aircraft operated in interstate or foreign commerce under a certificate or permit issued by the Civil Aeronautics Board of the United States or any successor or federal governmental board or agency having similar authority.

(4)(a) Until June 30, 2012, gasoline sold to a manufacturer which will use the gasoline in the manufacture of a premixed two-cycle engine fuel containing gasoline and oil sold in containers of one gallon or less. Such fuel shall be produced for off-road use.

(b) The manufacturer shall obtain a tax exemption certificate from the Department of Revenue in order to qualify for the exemption provided for in this Paragraph. Any merchant who in good faith, and after examination of the applicability of the certificate to that purchase with due care, neglects or fails to collect the tax herein provided due to the presentation by the manufacturer of a tax exemption certificate issued by the Department of Revenue shall not be liable for the payment of the tax.

B. Dyed diesel fuel is exempt from the tax levied by this Subpart and shall not be paid at the rack.

C. Gasoline or undyed diesel fuel exported from this state to any other state is exempt from the tax only when the tax of the destination state is remitted to the supplier. The supplier shall collect and remit to the destination state the appropriate amount of motor fuel tax due on the gasoline or undyed diesel fuel transported to that state. This exemption shall not apply to any gasoline or undyed diesel fuel that is transported and delivered outside this state in the fuel supply tank of a highway vehicle.

D. Gasoline or undyed diesel fuel exported to a foreign country is exempt from the tax if the bill of lading indicates the foreign destination.

E. Gasoline blend stocks or undyed kerosene as feedstock received by a licensed supplier or permissive supplier is exempt from the tax under the following conditions:

(1) A bulk transfer in which both parties are a licensed supplier or permissive supplier.

(2) A non-bulk removal from an Internal Revenue Service-approved terminal or refinery to another approved terminal or refinery in which both parties are a licensed supplier or permissive supplier.

(3) A non-bulk removal from an Internal Revenue Service-approved terminal or refinery, not in connection with a sale, for purposes other than the production of motor fuel.

(4) The importation from a foreign country or another state, not in connection with a sale, for purposes other than the production of motor fuel.

F. Gasoline blend stock or undyed kerosene as feedstock received by a qualified purchaser from a licensed supplier or permissive supplier if the gasoline blend stock will be used for purposes other than producing gasoline or the undyed kerosene will be used as a feedstock for purposes other than as a motor fuel is exempt from the tax. To be a qualified purchaser, the purchaser must meet the following requirements:

(1) The purchaser must have a certificate evidencing a federal 637 "K" Registration or 637 "S" Registration as an industrial user of gasoline on file with the licensed supplier or permissive supplier at the time of purchase or the purchaser must issue to the supplier or permissive supplier at the time of purchase the federal "Certificate of Person Buying Blendstocks For Use Other Than in the Production of Finished Gasoline" or the federal "Certificate of Registered Feedstock User"; and

(2) The purchaser, when applicable, has provided a state sales tax resale certificate (LGST-9 or LGST-DP) attesting that the product will be used in further processing.

Acts 2005, No. 252, §1, eff. July 1, 2006; Acts 2007, No. 181, §1; Acts 2007, No. 303, §1, eff. July 9, 2007.
La. Rev. Stat. § 47:463.106 — LA Code / Code revised-statutes / Title 47 / Section 463.106
Special prestige license plates; Omega Psi Phi fraternity
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Omega Psi Phi fraternity plate, subject to the provisions of this Section. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The color and design of the license plate shall be selected by Omega Psi Phi fraternity, hereafter referred to as the "organization". The license plate shall contain the organization's logo and shall otherwise be in compliance with the provisions of R.S. 47:463(A)(3).

B. The license plate shall be issued, upon application, to any member in good standing of the organization.

C. An annual royalty fee of twenty-five dollars for use of the organization's logo shall be collected from the applicant and forwarded to the Lambda Kappa Kappa chapter of Omega Psi Phi fraternity for each license plate issued as provided in this Section. The department shall also collect the standard motor vehicle registration license fee provided for in R.S. 47:463 and a handling fee of three dollars and fifty cents. The handling fee shall be retained by the department to offset a portion of administrative costs.

D. The monies received from the royalty fees by the Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall be disbursed in accordance with the following provisions:

(1) For each initial issuance of a license plate, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall forward twelve dollars and fifty cents of the royalty fee to Unified Omegas of Louisiana.

(2) For each initial issuance of a license plate, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall retain twelve dollars and fifty cents of the royalty fee. For each license plate renewal, Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall retain the entire royalty fee. The monies received from the royalty fees by Lambda Kappa Kappa chapter of Omega Psi Phi fraternity shall be used to support scholarship programs.

E. The secretary shall establish a prestige license plate for the organization in accordance with the provisions of this Section when all of the following conditions are met:

(1) All necessary contracts regarding use of the Omega Psi Phi fraternity logo have been executed.

(2) The secretary has received a minimum of one thousand applications for the license plate.

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of royalty fees, verification that an applicant is a member of the organization, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 1089, §1.
La. Rev. Stat. § 47:338.104 — LA Code / Code revised-statutes / Title 47 / Section 338.104
Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
Status: in_force

A. The Ascension Parish governing authority is hereby authorized to levy and collect a sales tax of one percent within all of the parish of Ascension, except that portion located within the territorial boundaries of the municipalities of Donaldsonville and Gonzales, as hereinafter set forth.

B. The sales tax so levied shall be imposed by an ordinance of the governing authority of Ascension Parish and shall be levied upon the sale at retail, the use, the lease or rental, the consumption and storage for use or consumption of tangible personal property and on sales of services in the parish, all as presently defined in R.S. 47:301 through 317; provided, however, that the ordinance imposing said tax shall be adopted by the governing authority only after the question of the imposition of the tax shall have been submitted to the qualified electors of all of the parish of Ascension except those qualified electors within the municipalities of Donaldsonville and Gonzales at an election to be conducted in accordance with the general election laws of the state of Louisiana and the majority of those voting in said election shall have voted in favor of the adoption of such ordinance.

C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedures set forth in R.S. 47:301 through 317.

D.(1) Except as may be otherwise provided in the ordinance imposing the tax in accordance with the further provisions hereof, the proceeds from said tax shall be deposited to the General Fund of the parish of Ascension to be used for operating expenses and capital outlay and the revenues derived therefrom shall be dedicated and used solely for said purposes.

(2) The police jury of Ascension Parish shall allocate and remit from the general fund of said parish to the town of Sorrento a sum equal to that portion of the total proceeds of said tax which is collected within the corporate limits of that town, less reasonable costs of collecting the tax within the corporate limits of said town.

E. The tax levied by authority of this Section shall be for a duration set forth in the proposition to be approved by the electors which shall not exceed ten years.

F. In order to obtain ready funds for the purposes for which the tax proceeds may be used and subject to the approval of a majority of the qualified electors in the manner provided in Subsection B of this Section, negotiable bonds or certificates of indebtedness may be issued, payable solely from an irrevocable pledge and dedication of all or a portion of the proceeds of the tax, subject to the prior payment of the costs and expenses of administration and collection of the tax. The proposition for the issuance of bonds or certificates of indebtedness may be submitted to the electors at the same election as the proposition to levy and collect the tax or at a separate election, but in all events, all elections required by this Section shall be conducted in accordance with the provisions of R.S. 39:501 through 514.

G. Repealed by Acts 1976, No. 464, §2.

Added by Acts 1968, Ex.Sess., No. 36, §1. Amended by Acts 1969, No. 90, §1; Acts 1976, No. 464, §1; Redesignated from R.S. 33:2737.42 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.11 — LA Code / Code revised-statutes / Title 47 / Section 337.11
Other provisions applicable to local sales and use tax
Status: in_force

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 applicable to the sales and use taxes of local taxing authorities. The use of the "key words" following the statutory citations in this Subsection are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.

(1) R.S. 4:168, "key words": horse racing.

(2) R.S. 4:227, "key words": offtrack wagering facilities.

(3) R.S. 17:3389, "key words": tax rebates for university research and development parks.

(4) R.S. 33:4169, "key words": the construction and operation by private companies with contracts for the construction of sewerage or wastewater treatment facilities.

(5) R.S. 38:2212.4, "key words": the acquisition of materials, supplies, vehicles, or equipment made by certain public trusts.

(6) R.S. 39:467 and 468, "key words": certain publicly owned facilities.

(7) [Blank]*

(8) R.S. 47:6001, "key words": antique airplanes and certain other aircraft.

(9) R.S. 47:9052, "key words": lottery tickets.

(10) R.S. 51:1301 et. seq., "key words": tax refunds under the Louisiana Tax Free Shopping Program.

(11) R.S. 51:1787, "key words": tax rebates provided for in the Enterprise Zone program.

(12) R.S. 33:2718.3 and R.S. 40:582 through 582.7, "key words": tax refund for restoration, renovation, or rehabilitation of existing structure or for building or causing to be built new houses and associated improvements in an approved housing development.

(13) R.S. 47:315.3, "key words": tax refund for tax paid by or under the provisions of Medicare.

(14) R.S. 47:315.4, "key words": tax credit for the amount of ad valorem taxes paid on property upon which the taxpayer is entitled to a homestead exemption.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 713.

*See Acts 2005, No. 487, §2 relative to repeal of Louisiana Biomedical Research and Development Park Commission.
La. Rev. Stat. § 47:463.21 — LA Code / Code revised-statutes / Title 47 / Section 463.21
Special handicapped license plates for farm vehicles
Status: in_force

A. On the application of any person with a mobility impairment as defined in R.S. 47:463.4(E), and upon a showing of good cause, the secretary shall issue special license plates for farm vehicles designating the vehicle declared by the applicant to be used by him. The license plates shall bear the international symbol of accessibility; the word "handicapped", reading from left to right; and shall be followed by such numbers and letters as the secretary finds expedient. Each initial application shall be accompanied by a currently dated physician's statement certifying that the applicant has a mobility impairment. The department shall not charge any fee, other than the regular fee for annual registration for the issuance of the license plate.

B. The secretary shall establish and promulgate such rules and regulations as are necessary to implement the provisions of this Section including but not limited to rules and regulations governing the transfer and disposition of such plates.

Acts 1987, No. 846, §1; Acts 1988, No. 551, §1, eff. Jan. 1, 1989; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:302.16 — LA Code / Code revised-statutes / Title 47 / Section 302.16
Disposition of certain collections in Winn Parish
Status: in_force

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 Winn Parish, under the provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Winn Parish Tourism Fund".

B. Eighty percent of the monies in the Winn Parish Tourism Fund shall be appropriated by the legislature to the Greater Winn Parish Development Corporation for the Louisiana Political Museum and Hall of Fame and twenty percent shall be appropriated to the Winn Chamber of Commerce and Tourism to support tourism and economic development in Winn Parish. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the fund.

Acts 1995, No. 193, §3, eff. June 14, 1995; Acts 2011, 1 st Ex. Sess., No. 42, §1; Acts 2015, No. 293, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:338.116 — LA Code / Code revised-statutes / Title 47 / Section 338.116
West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
Status: in_force

A. The West Feliciana Parish School Board is hereby authorized to levy and collect an additional one percent sales and use tax within the parish of West Feliciana under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana.

B. The proceeds of the tax herein authorized shall be used for such purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use tax so levied shall be imposed by resolution of the West Feliciana Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided, that the resolution imposing the tax shall be adopted by the West Feliciana Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1992, No. 140, §1, eff. June 5, 1992; Redesignated from R.S. 33:2737.54 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:337.15 — LA Code / Code revised-statutes / Title 47 / Section 337.15
Collection
Status: in_force

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 taxing jurisdictions, states or foreign countries, and used by him, the "dealer", as herein defined, shall pay the tax imposed by the local ordinance on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption in the taxing jurisdiction. For the purposes of the local ordinance, the use, or consumption, or distribution, or storage to be used or consumed in the taxing jurisdiction of tangible personal property shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax in any event.

(3)(a) A credit against the use tax imposed by the local ordinance shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property in another taxing jurisdiction, whether in this state or in another state. The credit provided herein shall be granted only in the case where the taxing authority to which a similar tax has been paid grants a similar credit as provided herein, provided that members of the armed forces who are citizens of this state and whose orders or enlistment contracts stipulate a period of active duty of two years or more and who purchase automobiles outside of the state of Louisiana while on such tour of active duty shall be granted such credit in connection with the purchase of such automobiles whether or not the state to which such tax thereon has been paid grants a similar credit as herein provided.

(b) The amount of the credit shall be calculated as provided in R.S. 47:337.86. In no event shall the credit be greater than the tax imposed in the other taxing jurisdiction upon the particular tangible personal property which is subject to the tax imposed by local ordinances.

B. Collection of tax on vehicles.

(1) The tax imposed by the local ordinance on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration license tax may be collected as provided in R.S. 47:303(B).

(2) However, the provision contained in R.S. 47:301(10)(c)(ii)(bb) which excludes isolated or occasional sales from the definition of a sale at retail shall not apply to the sale of vehicles which are the subject of this Subsection. Isolated or occasional sales of vehicles are hereby defined to be sales at retail and as such are subject to tax by local ordinance.

C. Auctioneers. All auctioneers shall register as dealers and shall display their registration to the public as a condition of doing business in the taxing jurisdiction. Such auctioneers, or the company which they represent, shall be responsible for the collection of all local taxes on articles sold by them and shall report and remit to the collector as provided in the local ordinance.

D. Collection of tax on motorboats and vessels. The secretary of the Louisiana Department of Wildlife and Fisheries shall not register or issue a certificate of registration on any new boat or vessel purchased in this state until satisfactory proof has been presented to him that all sales taxes provided by the local ordinance have been paid; nor shall he register or issue a certificate of registration on any boat or vessel brought into this state until satisfactory proof has been presented to him that all use taxes required by the local ordinance have been paid.

E. Collection of tax on off-road vehicles. The vehicle commissioner shall not issue a title or a certificate of registration on any off-road vehicle purchased in this state or brought into this state from another state until satisfactory proof has been presented to him that all sales taxes required by the local ordinance have been paid. The purchaser of an off-road vehicle from a seller who is not registered with the Department of Public Safety and Corrections shall pay the sales tax at the time the vehicle is titled the same as is required for the registration and licensing of other vehicles under the provisions of R.S. 47:303(B). However, for purposes of issuance of an off-road decal for any off-road or all-terrain vehicle purchased on or before December 31, 2013, the vehicle commissioner shall provide a decal to a taxpayer who provides proof of payment of sales and use tax and a certificate of origin.

F. Collection of tax on membership in health and physical fitness clubs. The sales tax due under the provisions of the local ordinance on contracts for membership in a health and physical fitness club shall be assessed and shall be due and payable on a monthly basis computed on the amount paid each month less any actual or imputed interest or collection fees or unpaid reserve amounts not received by the health and fitness club.

G. Direct Payment Numbers. Notwithstanding any provision of law to the contrary, a Louisiana taxpayer who obtains a DP Number as provided in R.S. 47:303.1 shall remit sales and use taxes due on purchases and rentals of tangible personal property and taxable services directly to the state and local taxing authorities to whom the sales and use taxes are due, and shall not be liable to remit the tax to the vendor or lessor of the tangible personal property and taxable services, as provided in R.S. 47:303.1.

H. In the event a taxpayer has average taxable purchases, leases, or services less than the amount prescribed by R.S. 47:303.1(B)(1)(c), and both the taxpayer and the collector for the taxing authorities desire to establish a direct pay authorization, the taxing authorities by local ordinance or the collector by rule, may establish such policies and procedures necessary to implement the authorization. Said local ordinance or rule shall in no way interfere or otherwise render ineffective all other provisions of R.S. 47:303.1 as they relate to the state sales and use tax.

I. For the time period July 1, 1998 to July 1, 2000, the contractor's direct pay number provision as found in R.S. 47:338.29(B) shall be applicable.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2013, No. 158, §2, eff. June 7, 2013.
La. Rev. Stat. § 47:337.72 — LA Code / Code revised-statutes / Title 47 / Section 337.72
Penalty for false or fraudulent return
Status: in_force

When the taxpayer files a return that is false or fraudulent or grossly incorrect and the circumstances indicate that the taxpayer had intent to defraud the taxing authority of any tax due under the local ordinance and this Chapter, there shall be imposed, in addition to any other penalties provided, a specific penalty on the tax found to be due. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:633.5 — LA Code / Code revised-statutes / Title 47 / Section 633.5
Produced water injection incentive
Status: in_force

A. The office of water resources of the Department of Environmental Quality was directed by R.S. 30:2074(C) to act in conjunction with the Department of Conservation and Energy to conduct a risk analysis of the discharge of produced waters, excluding cavern leach waters, from oil and gas activities onto the ground and into the surface waters in the coastal wetlands of the state, and to examine the environmental risks and the economic impact on the oil and gas industry if the discharge was to be prohibited. The risk analysis was not properly conducted as directed, however, and the Department of Environmental Quality did in fact prohibit the discharge of produced water into the surface waters of the state by rules promulgated and which became effective on March 20, 1991.

B. In order to help accomplish the objective of reducing the discharge of produced water, and to help ease the tremendous financial burden placed upon the oil and gas industry, it is the purpose of this Section to provide an economic incentive to producers of oil and gas by allowing them to realize a severance tax savings if they inject produced water into an oil and gas reservoir, from the same reservoir and field, for the purpose of increasing the recovery of hydrocarbons therefrom.

C. In order to accomplish the purpose set forth in this Section, the severance tax otherwise due on oil and gas shall be reduced as follows:

(1) On the recovery of oil, when produced water is injected into an oil reservoir for the purpose of increasing recovery, the severance tax on one barrel of oil incrementally produced therefrom shall be reduced by twenty percent of the tax that otherwise would be due.

(2) On the recovery of gas, when produced water is injected into a gas reservoir for the purpose of increasing recovery, the severance tax on one thousand cubic feet of gas incrementally produced therefrom shall be reduced by twenty percent of the tax that otherwise would be due.

D. The assistant secretary of the office of conservation and the secretary of the Department of Revenue shall jointly adopt rules, regulations, and orders for the proper administration of this Section.

E. In no event shall the reduction of severance tax apply to or reduce that portion of severance taxes attributable to and dedicated to the parishes in accordance with Article VII, Section 4 (B) and (D) of the Constitution of Louisiana.

Acts 1991, No. 625, §1, eff. July 17, 1991; Acts 1998, No. 67, §1; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
La. Rev. Stat. § 47:818.114 — LA Code / Code revised-statutes / Title 47 / Section 818.114
Dealer's license; application procedure
Status: in_force

A. A person may not sell or deliver compressed natural gas, liquefied natural gas, or liquefied petroleum gas that is delivered into the fuel supply tank of a motor vehicle and on which tax is imposed unless the person holds a compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer's license issued by the secretary.

B. In order to apply for a special fuel dealer's license, an applicant shall submit an application to the Department of Revenue on a form provided by the secretary and shall furnish a bond as required in R.S. 47:818.117 in an amount applicable to the license for which the applicant is applying. Applications shall include all of the following:

(1) The legal name of the applicant and name under which the applicant transacts or intends to transact business.

(2) The mailing and physical address of the applicant's principal office, residence, or place of business in this state, or other location of the applicant.

(3) The applicant's federal employer identification number or, if an individual, the social security number in the absence of the federal employer identification number.

(4) The applicant's Louisiana revenue account number, if already assigned.

(5) If the applicant is not an individual, the names and social security numbers of the principal officers of an applicant corporation or the members of an applicant partnership or limited liability company, the managers of the facility, and the office, street, and post office box addresses of each.

(6) Any other information required by the secretary.

C. Upon approval of the bond required in R.S. 47:818.117, the secretary shall issue the appropriate license or licenses to the applicant.

D. A special fuel dealer's license for compressed natural gas, liquefied natural gas, or liquefied petroleum gas is not transferable and shall remain in effect until surrendered, canceled, or revoked. The license shall be posted in a conspicuous place or kept available for inspection at the principal place of business of the license holder. A copy of the license shall be kept at each place of business or other place of storage from which compressed natural gas, liquefied natural gas, or liquefied petroleum gas is sold, distributed, or used and in each motor vehicle used by the license holder to transport compressed natural gas, liquefied natural gas, or liquefied petroleum gas purchased by the license holder for resale, distribution, or use.

E. A compressed natural gas, liquefied natural gas, or liquefied petroleum gas special fuel dealer's license is permanent and shall be valid during the period the license holder has in force and effect the required bond or security and furnishes timely reports and supplements as required by the secretary, or until the license is surrendered by the license holder or canceled by the secretary. The secretary may cancel a license if the license holder has not reported a delivery of compressed natural gas, liquefied natural gas, or liquefied petroleum gas during the previous nine months.

F. The secretary shall maintain a record of all persons to whom a license has been issued under this Subpart and all persons holding a current license issued under this Subpart by license category.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:1708 — LA Code / Code revised-statutes / Title 47 / Section 1708
Exemption for property leased to nonprofit organizations for the purpose of housing the homeless
Status: in_force

For the purpose of applying the exemption from ad valorem taxation provided in Article VII, Section (21)(B)(1)(b) of the Constitution of Louisiana, "term of the lease" shall mean the total length of the lease, including renewals at the option of lessees, that the lessor obligates property to a nonprofit corporation or association for use solely as housing for the homeless.

Acts 1992, No. 564, §1, eff. for taxable periods beginning on or after Jan. 1, 1991; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:463 — LA Code / Code revised-statutes / Title 47 / Section 463
Private passenger vehicles; amputee veterans exempted; church, church school, and religious order vehicles
Status: in_force

A.(1) For each passenger-carrying automobile, van, low-speed vehicle as defined in R.S. 32:1(40), or other motor vehicle carrying only persons and their personal effects exclusively, not meeting the requirements of R.S. 47:463.5 or using or operating upon rails or upon permanent tracks and operated only for private use, an annual registration license shall be collected each two years in advance in amounts fixed by the following schedule:

(a) For an automobile having an actual value of ten thousand dollars or less, the annual license tax shall be ten dollars.

(b) For an automobile having an actual value of greater than ten thousand dollars, the annual license tax shall be the base tax of ten dollars plus an additional tax of one dollar per each one thousand dollars of actual value above ten thousand dollars.

(2) For purposes of this Subsection, the actual value of each vehicle shall be determined as of the time of purchase or first renewal after the effective date of this Section according to criteria established by the secretary, and the tax shall be based on said value for each renewal thereafter. In applying the provisions of Subparagraph (A)(1)(b) above and for the purpose of computing the additional tax of one dollar per each one thousand dollars, any amount of five hundred dollars or more shall be rounded off to the next highest thousand dollars and any amount less than five hundred dollars shall be disregarded. The secretary shall provide by rules and regulations for the implementation of this Subsection. Such rules and regulations shall be subject to an oversight review by the Joint Legislative Committee on Transportation, Highways and Public Works.

(3)(a) The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall issue license plates for private passenger vehicles. After July 1, 1992, there shall be issued one uniform identifiable Louisiana license plate, the style of which shall be proposed by the department and approved by the legislature on or before July 1, 1992. However, all special prestige license plates issued in accordance with R.S. 47:463.6 et seq. shall contain the uniform alpha-numeric series accompanied by a symbol or emblem representing the organization requesting such plate, and, on and after January 1, 2019, the international symbol of accessibility, upon request, if the applicant is eligible in accordance with the provisions of R.S. 47:463.4. All prestige license plates issued after August 15, 1999, shall include a handling charge of three dollars and fifty cents to offset the administrative costs of the department for the issuance of such plates.

(b) No prestige plate shall be established after January 1, 2002, until the department has received a minimum of one thousand applications for such plate. In addition, the secretary shall establish a prestige license plate for an organization, in accordance with the provisions provided by law only when one of the following conditions is met:

(i) The organization has prepaid to the secretary all the necessary fees required by law for one thousand applications for the license plate.

(ii) The organization guarantees the secretary that if the license plate is established, at least one thousand license plates will be purchased by the members of the organization or citizens of Louisiana who have signed a list agreeing to purchase the license plate.

(c) The secretary of the Department of Public Safety and Corrections shall issue one uniform identifiable license plate for privately owned personal trucks, commonly referred to as pick-up trucks, which shall contain the phrase "Sportsman's Paradise" imprinted on the bottom. A plate shall be issued in accordance with the provisions of this Subparagraph for all new registrations after January 1, 2004.

B. Any amputee or blind veteran of World War II or of service on or after June 27, 1950, who is a Louisiana citizen and who received financial assistance from the administrator of veterans affairs in the purchase of an automobile under Public Law 663, 79th Congress, as amended, or under Public Law 187, 82nd Congress, is exempt from the payment of any motor vehicle registration or license tax on the automobile thus received, and is also exempt from payment of said tax on each subsequent automobile purchased by him as replacements, so long as it is determined by evidence from the U.S. Veterans Administration that the veteran's physical disability(s) still meets the requirements which were met originally in establishing his eligibility to an automobile. The commissioner shall issue, upon application by the veteran and without cost to the veteran, a license plate which is non-transferable; provided, that, at the discretion of the commissioner, such veteran shall be required to present an official notice from the U.S. Veterans Administration that he still meets the physical disability requirements which he originally met in establishing his eligibility to an automobile.

C. For each vehicle owned and used by a church, church school, or religious order for their purposes, an annual registration license of three dollars shall be collected by the commissioner each two years in advance, commencing with the registration period beginning January 1, 1979. On vehicles purchased during the second year of the two year registration period, the license shall be three dollars.

Amended by Acts 1954, No. 263, §1; Acts 1962, No. 318, §1; Acts 1978, No. 502, §2; Acts 1985, No. 545, §1; Acts 1986, No. 196, §1; Acts 1988, No. 503, §1; Acts 1989, 2nd Ex. Sess., No. 23, §1, eff. Oct. 7, 1989; Acts 1991, No. 1016, §1, eff. July 1, 1992; Acts 1992, No. 4, §1; Acts 1999, No. 1070, §1; Acts 2001, No. 1004, §1, eff. June 27, 2001; Acts 2003, No. 986, §1; Acts 2003, No. 1242, §1, eff. July 7, 2003; Acts 2003, No. 1261, §1; Acts 2018, No. 346, §1, eff. Jan. 1, 2019.
La. Rev. Stat. § 47:287.73 — LA Code / Code revised-statutes / Title 47 / Section 287.73
Modifications to deductions from gross income allowed by federal law
Status: in_force

A. The deductions from federal gross income allowed by federal law shall be modified by the deletions and additions specified herein.

B. Deletions. The following deductions allowed by federal law are declared inoperative and shall not form a part of allowable deductions in the computation of net income:

(1) The net operating loss deduction allowed by I.R.C. Section 172.

(2) Income taxes imposed by this Part.

(3) The dividends received deductions allowed by I.R.C. Sections 243, 244, and 245.

(4) Depletion for oil and gas wells.

(5) Deletions required by the provisions of Subpart F of this Part, where applicable.

C. Additions. The following items are declared allowable as deductions in the computation of net income and shall be added to the deductions allowed under federal law to the extent not already included therein:

(1) Expenses that would otherwise be deductible under federal law but for the provisions of 26 U.S.C. 280E, for a licensee of this state pursuant to Part X-E of Chapter 4 of Title 40 of the Louisiana Revised Statutes of 1950, as amended, related to the production or dispensing of marijuana recommended for therapeutic use by patients clinically diagnosed as suffering from a debilitating medical condition as defined in R.S. 40:1046.

(2) Depletion for oil and gas wells is allowed as a deduction as provided by R.S. 47:287.745.

(3) Intangible drilling and development costs. Intangible drilling and development costs are allowed as a deduction as provided by R.S. 47:287.743.

(4) Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.

(5) Additions required by the provisions of Subpart F of this Part, where applicable.

(6) The bonus depreciation deduction provided for in R.S. 47:287.744.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 401, §2, eff. for all taxable periods beginning after Dec. 31, 2005; Acts 2015, No. 123, §1, eff. July 1, 2015; §3, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 5, §§1, 3, eff. Jan. 1, 2025.

NOTE: See Acts 2015, No. 123, §5, re: applicability.

NOTE: See Acts 2018, 2nd E.S., No. 4, §1, re: applicability.

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. § 47:338.50 — LA Code / Code revised-statutes / Title 47 / Section 338.50
Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
Status: in_force

A. The Lincoln Parish Police Jury, as governing authority of the parish of Lincoln, State of Louisiana, is hereby authorized to levy and collect within said parish an additional tax of not exceeding one percent upon the sale at retail, the use, the lease or rental, the consumption, and the storage for use or consumption of tangible personal property and upon the sale of services, as presently defined in R.S. 47:301 through 317, inclusive. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection and enforcement of said tax and all procedural details necessary to be established to supplement the provisions of said sections and to make said provisions applicable to the tax imposed hereunder shall be fixed by resolution of the governing authority of said parish. The governing body of the parish shall have the right to contract with the sheriff or with the department of revenue of the state of Louisiana or any other agency or political subdivision for the collection of the tax. The governing body of the parish is authorized to establish the formula or method of allocating the avails or proceeds of the tax in the proposition submitted at the election hereinafter required, and such proceeds may be funded into negotiable bonds as hereinafter more specifically provided. The levy, collection, dedication and use of the proceeds of the sales tax herein authorized to be levied shall be subject to the provisions of R.S. 47:338.65 through 338.78 in all respects.

B. The resolution imposing such additional tax shall be adopted by the governing body of Lincoln Parish only after the question of the imposition of such tax and the funding thereof into bonds under the provisions of this section and R.S. 47:338.65 through 338.78 shall have been submitted to the qualified electors of the parish at an election to be called, conducted, canvassed and promulgated by said governing authority in accordance with the general laws of the State of Louisiana governing the authorization of general obligation bonds of the parish and a majority of the qualified electors voting in such election shall have voted in favor of such additional tax and the funding thereof into bonds subject to the provisions and restrictions contained in R.S. 47:338.65 through 338.78.

C. The resolution imposing any tax hereunder, or amendments thereto, may specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of Lincoln Parish between the Lincoln Parish Police Jury and municipalities within the parish, in accordance with the formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of this section. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax and its provisions shall control the allocation and expenditure thereof.

Added by Acts 1974, No. 280, §1; Redesignated from R.S. 33:2721.2 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:300.3 — LA Code / Code revised-statutes / Title 47 / Section 300.3
Residents and nonresidents
Status: in_force

The tax imposed by R.S. 47:300.1 upon the income of estates or trusts shall apply to residents and nonresidents as follows:

(1) Resident estates or trusts are subject to the tax upon income from whatever source derived.

(2) Nonresident estates or trusts are subject to the tax upon the income earned within or derived from sources within this state. Income earned within or derived from sources within this state means income allocated and apportioned to Louisiana pursuant to R.S. 47:241 through 247.

(3) Estates or trusts located outside the United States that derive income from Louisiana sources but are not required to file United States fiduciary income tax returns shall be taxed and required to comply with this Part. Such estate or trust shall be taxed in the same manner as other nonresident estates or trusts, and the provisions of this Part shall apply as if the estate or trust had been required to file an income tax return with the Internal Revenue Service for the current and all prior years. In the alternative, such estate or trust may elect to be taxed at the rate of three percent on total gross income from Louisiana sources.

Acts 1996, No. 41, §1, eff. for taxable periods beginning after Dec. 31, 1996; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:463.117 — LA Code / Code revised-statutes / Title 47 / Section 463.117
Special prestige license plates; Greater New Orleans Jurisdiction of the Church of God in Christ
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate, to be known as the Greater New Orleans Jurisdiction of the Church of God in Christ plate, provided there is a minimum of one thousand applicants for such plate. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The secretary shall design the plate, and it shall include the words "Church of God in Christ, Greater New Orleans Jurisdiction".

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

C. The department shall collect an annual fee of twenty-five dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection D of this Section. This fee shall be in addition to the regular motor vehicle license fee provided in R.S. 47:463 and a handling fee of three dollars and fifty cents to be retained by the department to offset a portion of administrative costs.

D. The monies received from the additional twenty-five-dollar fee shall be annually disbursed to Dear Community Development Corporation, Inc. to be used for tutorial and educational programs.

E. The department shall establish rules and regulations as are necessary to implement this Section.

Acts 2003, No. 259, §1.
La. Rev. Stat. § 47:640 — LA Code / Code revised-statutes / Title 47 / Section 640
Reports by purchasers
Status: in_force

A.(1) Timber and minerals other than oil or gas. On or before the last day of the month following the month to which the tax is applicable, purchasers and other persons dealing in any natural product, other than oil or gas, severed from the soil or water in Louisiana shall submit to the Department of Revenue a monthly statement on forms approved by the department, containing, or verified by a written declaration that it is made under the penalties imposed for perjury, showing the names and addresses of all persons from whom they have purchased any such natural product during that month, together with the total quantity of, and gross price paid for, each natural product. At the time of making the report the purchaser or other dealer shall pay to the secretary the amount of tax deducted or withheld, or that may be due under this Part.

(2) Oil or gas. On or before the twenty-fifth day of the second month following the month to which the tax is applicable, purchasers and other persons dealing in oil or gas severed from the soil or water in Louisiana shall submit to the Department of Revenue a monthly statement on forms approved by the department, containing, or verified by, a written declaration that it is made under the penalties imposed for perjury, showing the names and addresses of all persons from whom they have purchased oil or gas during that month, together with the total quantity of, and gross price paid for the oil or gas. At the time of making the report the purchaser or other dealer shall pay to the secretary the amount of tax deducted or withheld, or that may be due under this Part.

B. One-time payment. Every person purchasing or dealing in oil or gas severed from the soil or water of the state on or before January 1, 2005, shall remit a one-time payment in an amount equal to the lesser of the average monthly payment due from the purchaser or dealer for the period July 1, 2004, through June 30, 2005, or the average monthly payment for the period from January 1, 2005, through June 30, 2005. The one-time payment shall be due on or before November 25, 2005. Natural gas severance tax filers whose monthly payments average less than one hundred thousand dollars and who were previously required to file their statements on or before the fifteenth day of the second month following the month to which the tax was applicable are not required to make this one-time payment. The one-time payment required by this Subsection shall be borne by the parties responsible for remitting severance taxes to the state and not by the responsible parties' royalty and overriding royalty owners.

(1) A purchaser or dealer may apply to the secretary of the Department of Revenue for a reduction in the one-time payment amount if the average monthly remittance computed under this Paragraph is not reflective of the current volumes of production reported by the purchaser or dealer.

(a) The application to remit a lesser amount shall be filed with the department on or before October 1, 2005.

(b) The decision of the secretary on the application shall be final, and no right of appeal to any court may be taken from the decision.

(2) If the one-time payment is not paid on or before November 25, 2005, the tax shall be delinquent and subject to interest and penalties as provided by R.S. 47:1601 and 1602.

(3) Credit for one-time payment on final returns. If the purchaser or dealer is ceasing operations in the state, the one-time payment amount shall be credited against the amount of tax due on the purchaser or dealer's final return. If the amount due on the final return is less than the amount of the one-time payment, the balance of the payment shall be refunded to the purchaser or dealer, and interest shall begin to accrue from the filing date of the final return until the date that the refund is issued.

(4) Credit for one-time payment. Purchasers that made the one-time payment required by this Subsection may take credit for the payment by applying twenty-five percent of the one-time payment amount to severance tax liabilities for each of the following periods:

(a) The October 2006 return that is due December 25, 2006.

(b) The April 2007 return that is due June 25, 2007.

(c) The October 2007 return that is due December 25, 2007.

(d) The April 2008 return that is due June 25, 2008.

C. A taxpayer not complying with the provisions of this Section will be considered delinquent and will be subject to penalties and interest as provided in R.S. 47:1601 and 1602.

Acts 1988, No. 47, §1, eff. Jan. 1, 1989; Acts 1989, 2nd Ex. Sess., No. 15, §1; Acts 1997, No. 658, §2; Acts 2001, No. 1032, §15; Acts 2005, No. 446, §1, eff. for tax periods beginning on or after Oct. 1, 2005; Acts 2006, 1 st Ex. Sess., No. 26, §1, eff. Feb. 23, 2006.

NOTE: See Acts 1989 2nd E.S., No. 15, §3.
La. Rev. Stat. § 47:1993.1 — LA Code / Code revised-statutes / Title 47 / Section 1993.1
Additional duties of assessors; deposit of funds; reimbursement of costs by municipalities
Status: in_force

A. The requirements of R.S. 47:1957(A) and R.S. 47:1993(A) shall be deemed to be additional duties and obligations of the various assessors' offices.

B. Any funds received from any municipality for reimbursement of costs incurred by the assessor in the preparation of any listings and/or rolls shall be deposited into the assessor's salary and expense fund and shall not constitute additional income or salary to the assessor.

C. If any municipality requests a listing or roll of the assessor, the assessor shall be entitled to demand and receive from such municipality reimbursement to the assessor's salary and expense fund in an amount not to exceed one dollar per listing for the first five thousand listings. For each listing greater than five thousand, there shall be an additional reimbursement not to exceed fifty cents per listing. However, in each parish the assessor may be entitled to a reimbursement to the assessor's salary and expense fund, in an amount to be determined by the assessor but in no case to exceed the provisions of this Subsection.

Added by Acts 1982, No. 522, §1, eff. July 22, 1982; Acts 1983, No. 293, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.
La. Rev. Stat. § 47:818.125 — LA Code / Code revised-statutes / Title 47 / Section 818.125
Failure to pay tax or furnish bond; subject to attachment; suit to enjoin further pursuit of business
Status: in_force

A. Failure to pay any tax levied in this Subpart or any interest, penalties, or applicable costs or failure to furnish bond as provided in this Subpart shall ipso facto and without demand or putting in default, make the tax, penalties, and interest delinquent and shall be construed as an attempt to avoid the payment of the tax, penalties, and interest, which shall be sufficient grounds for attachment of the compressed natural gas, liquefied natural gas, or liquefied petroleum gas, wherever fuel may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the compressed natural gas, liquefied natural gas, or liquefied petroleum gas is in the possession of the delinquent taxpayer or in the possession of other persons. Each compressed natural gas, liquefied natural gas, or liquefied petroleum gas licensee shall be responsible for the payment of the applicable tax levied in this Subpart, together with any interest, penalties, and costs accruing thereon, and the secretary may attach, seize, or sequester any compressed natural gas, liquefied natural gas, or liquefied petroleum gas subject to tax under this Subpart when a tax is not paid when it was due and payable. The procedure prescribed by law shall be followed except that the secretary shall not be required to provide a bond.

B. When a licensee fails to pay any tax levied under this Subpart, or any interest, penalties, or applicable costs or fails to furnish bond as provided in this Subpart, the secretary may file a rule on the licensee, by motion in a court of competent jurisdiction, to show cause as to why the licensee should not be ordered to cease from further pursuit of business as a licensee. The rule shall be heard by the court not less than two days nor more than ten days, exclusive of holidays, after service of the rule on the licensee. The rule may be tried out of term and in chambers, and shall always be tried by preference. In case the rule is made absolute, the order rendered by the court shall be considered a judgment in favor of the state prohibiting the licensee from the further pursuit of the business until the licensee has paid the delinquent tax, penalties, and interest and has furnished the bond required by this Subpart. Each violation of the injunction shall be considered a contempt of court and shall be punishable in accordance with the law.

C. When a bond has been furnished by the licensee, the surety on the bond may be joined in the rule with the licensee and may be held liable in solido for the amount of tax, interest, penalties, attorney fees, and costs.

Acts 2015, No. 147, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:262 — LA Code / Code revised-statutes / Title 47 / Section 262
Overpayment of installment
Status: in_force

If the taxpayer has paid as an installment of tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any, and any excess shall be credited or refunded as provided in Chapter 18, Part V of this Subtitle.*

*R.S. 47:1621 to 47:1627.
La. Rev. Stat. § 47:6020 — LA Code / Code revised-statutes / Title 47 / Section 6020
Angel Investor Tax Credit Program
Status: in_force

A. Purpose. The legislature finds that the welfare of the state is enhanced by a healthy entrepreneurial business environment and that ready sources of capital necessary to support this environment are not currently available. The Angel Investor Tax Credit Program is intended to achieve the following purposes:

(1) To encourage third parties to invest in early stage wealth-creating businesses in the state.

(2) To expand the economy of the state by enlarging its base of wealth-creating businesses.

(3) To enlarge the number of quality jobs available to retain the presence of young people educated in Louisiana.

B. Administration. (1) Program. Investments made on or after January 1, 2011, by qualifying individuals or entities that invest in a Louisiana Entrepreneurial Business as defined by R.S. 51:2303(5) may apply for, and if qualified, be granted a tax credit. The administration of tax credit applications, certification of eligibility and qualification of applicants for tax credits, and the provision for these credits shall be known as the Angel Investor Tax Credit Program, hereinafter referred to as "program".

(2) Rules. The program shall be implemented and administered by Louisiana Economic Development, hereinafter referred to as "department". In compliance with the Administrative Procedure Act, the department shall adopt and promulgate rules as are necessary for the efficient and effective administration of this program in keeping with the purposes for which it is enacted. The department shall work closely with the secretary of the Department of Revenue in the development and promulgation of rules. The rules shall include provisions for:

(a) An application process through which the department may certify the eligibility of an investor applicant for receipt of the tax credit and the qualification of an investor to claim the credit against state tax liability.

(b) The presentation of an investor's eligibility certification and any other documentation required in order to earn or claim a credit.

(c) Repealed by Acts 2025, No. 515, §3, eff. July 4, 2025.

(3) Reporting. Each Louisiana Entrepreneurial Business that participates in the program shall submit a report to Louisiana Economic Development containing the following information:

(a) The total amount of angel investment the business is seeking at the time of application and the intended use of the proceeds.

(b) The number of employees and the amount of total payroll at the time of application.

(c) The number of employment positions and payroll expected to be added as a result of the angel investment.

(d) The number of patents filed by and issued to the Louisiana Entrepreneurial Business.

(e) The amount of any grant or contract awarded from the federal Small Business Technology Transfer Program or a federal Small Business Innovation Research Grant.

(f) Identification of any partnerships or other contractual relationships with Louisiana colleges and universities for research or innovation projects.

(g) The primary city and parish where the business is located.

(h) The annual business revenues of the Louisiana Entrepreneurial Business in the prior calendar year.

(i) Any other relevant information as requested by the department.

C. Qualifications. (1) To qualify for a tax credit, the investor and the investment shall meet all of the following requirements:

(a) The investment in the Louisiana Entrepreneurial Business must be an investment that is at risk and not secured or guaranteed. "At risk" means that the repayment of the investment is entirely dependent on the success of the Louisiana Entrepreneurial Business. The funds invested by the applicant cannot have been raised as a result of illegal activity.

(b) For the purposes of the program, an angel investor or investors cannot be the principal owner or owners of the business who are involved in the operation of the business as a full-time professional activity, nor can their spouses and relatives within the third degree of consanguinity or affinity. A principal owner means one or more persons who own an aggregate of fifty percent or more of the Louisiana Entrepreneurial Business.

(c) The use of proceeds from the investment must be used for capital improvements, plant equipment, research and development, working capital for the business, or other business activity as may be approved by the department. The proceeds cannot be used to pay dividends, repay shareholder's loans, redeem shares, or repay debt unless approved by the department.

(d) The investor applicant shall meet the definition of accredited investor established by Rule 501 in Regulation D of the General Rules and Regulations promulgated under the Securities Act of 1933.

(e) The investment in the Louisiana Entrepreneurial Business by the applicant must be maintained for three years unless otherwise approved by Louisiana Economic Development.

(2) To qualify for an angel investor tax credit, the Louisiana Entrepreneurial Business in which the investment is made shall meet all the following requirements:

(a) The principal business operations of the business are located in Louisiana.

(b) Prior to the award of the credit, the department has certified the business as a Louisiana Entrepreneurial Business under the program.

(c) The business must demonstrate that it will be a high-growth, wealth-creating business for Louisiana by demonstrating in its business plan that it will have more than fifty percent of its sales from outside Louisiana.

(d) The business is primarily engaged in one of the following business sectors as determined by Louisiana Economic Development: energy and process industries, logistics, aerospace and defense, agribusiness, professional services, life sciences, and technology.

(e) The business is not a business engaged primarily in retail sales, real estate, gaming or gambling, natural resource extraction or exploration, or financial services including venture capital funds.

D. Tax credits. (1) The total amount of tax credits granted by the department in any calendar year shall not exceed three million six hundred thousand dollars. No new credits shall be reserved after June 30, 2026. The department shall, by rule, establish the method of allocating available tax credits to investors including but not limited to a first-come, first-served system, reservation of tax credits for a specific time period, or other method which the department, in its discretion, may find beneficial to the program. If the department does not grant the entire three million six hundred thousand dollars in tax credits in any calendar year, the amount of residual unused tax credits shall carry forward to subsequent calendar years and may be granted in any year without regard to the three million six hundred thousand dollar per year limitation or the termination of new credits provided for in this Paragraph. Beginning January 1, 2026, no residual unused credit amounts shall carry forward; however, the department may grant tax credits pursuant to this Section until the balance of residual unused credits accumulated prior to January 1, 2026, is exhausted. After the approval of an investor pool, the department shall issue a letter identifying the amount of tax credits that are available to that pool; however, no tax credit shall be granted to an investor until the investment has been made in the Louisiana Entrepreneurial Business.

(2)(a) An investor may apply for and, if qualified, be granted a credit on any income tax liability owed to the state by the taxpayer seeking to claim the credit in the amount approved by the secretary of the department. The amount of the tax credit shall be based upon the amount of money invested by the investor in the Louisiana Entrepreneurial Business, which investment shall not exceed seven hundred twenty thousand dollars per year per business and one million four hundred forty thousand dollars total per business. Except as otherwise provided in Subparagraph (b) of this Paragraph, the credit shall be allowed against the income tax for the taxable period in which the credit is earned. The credits approved by the department shall be granted at the rate of twenty-five percent of the amount of the investment.

(b) After certifying the eligibility of the Louisiana Entrepreneurial Business and the amount of the investment, the secretary of the department shall issue a tax credit certificate, a copy of which is to be attached to the tax return of the angel investor. The tax credit available in the first year shall become deductible from tax liability in the taxpayer's income tax year which occurs twenty-four months from the date the department certifies the amount of the investment.

(c) The tax credit certificate shall contain the investor's name, address, tax identification number, the amount of credit, the name of the qualifying Louisiana Entrepreneurial Business, a statement certifying that the Louisiana Entrepreneurial Business was domiciled in Louisiana at the close of the previous calendar year, and other information which may be required by the Department of Revenue. The tax credit certificate, unless rescinded by the department, shall be accepted by the Department of Revenue as proof of the credit.

(d) The department shall maintain a list of the tax credit certificates issued.

NOTE: Subparagraph (D)(3)(a) eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.

(3)(a) All entities taxed as corporations for Louisiana income or corporation franchise tax purposes shall claim any credit allowed under this Section on their corporation income and corporation franchise tax return.

NOTE: Subparagraph (D)(3)(a) as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.

(3)(a) All entities taxed as corporations for Louisiana income tax purposes shall claim any credit allowed under this Section on their corporation income tax return.

(b) Individuals shall claim any credit allowed under this Section on their individual income tax return.

(c) Estates or trusts shall claim any credit allowed under this Section on their fiduciary income tax returns.

(d) Entities not taxed as corporations shall claim any credit allowed under this Section on the returns of the partners or members as follows:

NOTE: Item (D)(3)(d)(i) eff. until Jan. 1, 2026. See Acts 2024, 3rd Ex. Sess., No. 6.

(i) Corporate partners or members shall claim their share of the credit on their corporation income or corporation franchise tax returns.

NOTE: Item (D)(3)(d)(i) as amended by Acts 2024, 3rd Ex. Sess., No. 6, eff. Jan. 1, 2026.

(i) Corporate partners or members shall claim their share of the credit on their corporation income tax returns.

(ii) Individual partners or members shall claim their share of the credit on their individual income tax returns.

(iii) Partners or members that are estates or trusts shall claim their share of the credit on their fiduciary income tax returns.

(4) A tax credit granted pursuant to the Angel Investor Program shall expire and have no value or effect on tax liability beginning with the eleventh tax year after the tax year in which it was originally granted.

(5)(a) If at the close of any calendar year in the five-year period beginning with the first year in which a tax credit certificate was issued to an investor, the Louisiana Entrepreneurial Business is no longer domiciled in Louisiana, the tax credit shall be recaptured from the investor unless change of domicile is the result of a merger, consolidation, or other acquisition of such business or all or substantially all of the assets of the business with or by a party not affiliated with the business.

(b) If at the close of any calendar year in the three-year period beginning with the first year a tax credit certificate was issued to an investor, the investor transfers the equity received in connection with the qualified investment, the tax credit shall be recaptured from the investor unless the transfer results from any of the following circumstances:

(i) The liquidation of the business issuing the equity.

(ii) The merger, consolidation, or other acquisition of the business or all or substantially all of the assets of the business with or by a party not affiliated with the business.

(iii) The death of the investor.

(iv) The transfer of the equity in the Louisiana Entrepreneurial Business by the investor is to an entity, trust, or other organization under the control of the investor. For purposes of this Subparagraph, an entity shall be deemed to be in control of an investor if the investor is the beneficiary owner of at least a majority of the outstanding equity securities of the entity or has the right to control the voting power of the entity, trust, or other organization to which the securities are transferred.

E.(1) Any person making an application, claim for tax credit, or any report, return, statement, or other instrument or providing any other information pursuant to the provisions of the Angel Investor Tax Credit Program who willfully makes a false or fraudulent application, claim, report, return, statement, invoice, or other instrument or who willfully provides any false or fraudulent information, any person who willfully aids or abets another in making a false or fraudulent application, claim, report, return, statement, invoice, or other instrument, or any person who willfully aids or abets another in providing any false or fraudulent information, shall be guilty, upon conviction, of a felony and shall be punished by the imposition of a fine of not less than one thousand dollars and not more than fifty thousand dollars or imprisoned for not less than two years and not more than five years, or both.

(2) Any person convicted of a violation of this Section shall be liable for the repayment of all tax credit amounts which were granted to that person. Interest shall be due on such repayments at the rate of fifteen percent per annum.

F. Transferability of the credit. Any Angel Investor Tax Credits not previously claimed by any taxpayer against its tax may be transferred or sold to another Louisiana taxpayer, subject to the following conditions:

(1) A single transfer or sale may involve one or more transferees. The transferee of the tax credits may transfer or sell such tax credits subject to the conditions of this Subsection.

(2) Transferors and transferees shall submit to the Department of Revenue, in writing, a notification of any transfer or sale of tax credits within ten business days after the transfer or sale of such tax credits. The notification shall include the transferor's tax credit balance prior to transfer, a copy of any tax credit certificate issued by the secretary of Louisiana Economic Development, the transferor's remaining tax credit balance after transfer, all tax identification numbers for both transferor and transferee, the date of transfer, the amount transferred, the price paid by the transferee to the transferor, and any other information required by the department or the Department of Revenue. Any information submitted by a transferor or transferee shall be treated by the department and the Department of Revenue as proprietary to the entity or person reporting such information and therefore confidential. However, this shall not prevent the publication of summary data that includes no fewer than three transactions.

(3) Failure to comply with this Subsection will result in the disallowance of the tax credit until the taxpayers are in full compliance.

(4) The transfer or sale of this credit does not extend the time in which the credit can be used. The carryforward period for credit that is transferred or sold begins on the date on which the credit was earned.

(5) To the extent that the transferor did not have rights to claim or use the credit at the time of the transfer, the Department of Revenue shall either disallow the credit claimed by the transferee or recapture the credit from the transferee through any collection method authorized by this Section or R.S. 47:1561. The transferee's recourse is against the transferor.

G.(1) Applications received on or after July 1, 2020, for investments that meet the requirements of Subsection C of this Section and the requirements of 26 U.S.C. 1400Z-1, or for investments in Louisiana Entrepreneurial Businesses located in parishes with a population of less than fifty thousand according to the most recent federal decennial census, shall be entitled to an enhanced credit in accordance with the provisions of this Subsection.

(2) The amount of the credit granted by the department shall be thirty-five percent of the amount of the investment.

(3)(a) In addition to the credit cap provided for in Subsection D of this Section, the total amount of credits granted pursuant to this Subsection shall not exceed three million six hundred thousand dollars per year for a total program cap of seven million two hundred thousand dollars per year. No new credits shall be reserved after June 30, 2026.

(b) If the department does not grant the entire three million six hundred thousand dollars in tax credits in any calendar year authorized pursuant to this Subsection, the amount of unused tax credits shall carry forward to subsequent calendar years and may be granted in any year without regard to the three million six hundred thousand dollar annual cap or the termination of new credits provided for in this Subsection.

H. No credits shall be granted or reserved through the program established in this Section for reservation applications received by the department after the date when the total unused credit amount available pursuant to Paragraph (D)(1) or (G)(3) of this Section is exhausted.

Acts 2005, No. 400, §1; Acts 2011, No. 414, §1, eff. July 8, 2011; Acts 2013, No. 418, §1, eff. June 21, 2013; Acts 2015, No. 104, § , eff. June 19, 2015; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 323, §§1, 3, eff. June 22, 2017; Acts 2017, No. 345, §1, eff. July 1, 2017 and §§2, 3, eff. July 1, 2018; Acts 2017, No. 400, §§1, 2, and 4, eff. June 26, 2017; Acts 2020 1 st Ex. Sess., No. 19, §1; Acts 2020 1 st Ex. Sess., No. 22, §1, eff. July 13, 2020; Acts 2023, No. 253, §1, eff. June 12, 2023; Acts 2024, 3rd Ex. Sess., No. 5, §1, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 515, §§1, 3, eff. July 4, 2025; §2, eff. Jan. 1, 2026.

NOTE: See Acts 2023, No. 253, §2, re: applicability.

NOTE: See Acts 2024, 3 rd Ex. Sess., No. 5, §4, regarding applicability to franchise tax periods beginning on or after Jan. 1, 2026.
La. Rev. Stat. § 47:1907 — LA Code / Code revised-statutes / Title 47 / Section 1907
Salaries
Status: in_force

A.(1) Notwithstanding any other provision of law to the contrary, except the provisions of Subsections H through M of this Section, in the performance of all duties required of them by law, the assessors of the various parishes shall receive an annual compensation, to be paid monthly on their own warrant, based on the applicable population of the respective parishes, not to exceed the compensation schedule provided for in this Paragraph according to the latest decennial United States Census or the population estimates published pursuant to the United States Bureau of the Census Federal State Cooperative Program for Population Estimates.

Population Compensation

(a) Greater than 250,000 $108,290

(b) 50,001 to 249,999 $98,290

(c) 50,000 or less $88,290

(2) The president of the board of assessors for the parish of Orleans shall, for his services as president of the board, receive an extra compensation of one thousand dollars per annum.

(3) Nothing in this Section shall be construed to limit an assessor from participation in an eligible deferred compensation program established in accordance with Section 457 of Title 26 of the Internal Revenue Code. An assessor shall not authorize or receive an employer contribution that would be more favorable than that offered to the employees of the assessor's office.

(4) The salary of the assessor of Lafayette Parish shall be the salary provided for in Subparagraph (1)(a) of this Subsection regardless of the population of Lafayette Parish.

B. In addition to his salary, each individual assessor shall be granted ten percent of his annual compensation as a personal expense allowance provided that the tax receipts of the respective tax recipient bodies shall not be reduced.

C. The assessors' professional certification program is hereby established to formalize and recognize the professional standards of assessors engaged in the assessment of property for ad valorem taxation purposes in this state. It is the objective of the program to insure compliance with the requirements of the constitution and laws of the state governing the assessment of property and to assure the citizens and taxpayers of the state that property will be assessed fairly and equitably.

D.(1) The requisite education and training will be provided through courses at state institutions of higher education or other appropriate locations in conjunction with the International Association of Assessing Officers (IAAO) or the Appraisal Institute with additional seminars and workshops being conducted at various locations throughout the state or other appropriate locations. All such instruction shall be offered and directed towards the attainment of the certification and recertification described herein.

(2) For the purposes of this Section, "certified Louisiana assessor" (CLA) shall be a person holding the office of assessor in this state at the time of certification.

E. The assessors' certification program committee, hereinafter referred to as the "certification committee", is hereby created to govern the assessors' professional certification program. The certification committee shall be composed of five members who shall serve one-year terms and who may be reappointed. The members shall be appointed as follows:

(1) One member shall be the chairman of the education committee of the Louisiana Assessors Association who shall serve as chairman of the certification committee.

(2) One member shall be appointed by the Louisiana Tax Commission.

(3) Two members shall be assessors who have met the requirements for certification as certified Louisiana assessors (CLA's) who shall be appointed by the president of the Louisiana Assessors Association.

(4) One member shall be a deputy assessor who has met the Louisiana Assessors Association requirements for certification as a certified Louisiana deputy assessor (CLDA) who shall be appointed by the president of the Louisiana Assessors Association.

F.(1) The educational requirements for certification shall be as follows:

(a) A passing grade on the examination for the International Association of Assessing Officers course 1-- Fundamentals of Real Property Appraisal.

(b) A passing grade on the examination for the International Association of Assessing Officers course 2--Income Approach to Valuation or equivalent courses offered by the Appraisal Institute.

(c) A passing grade on the examinations or other evidence of successful completion of two electives equal to or greater than sixty course hours among the courses offered by the International Association of Assessing Officers or the Appraisal Institute.

(d) A passing grade on the examination for the International Association of Assessing Officers Uniform Standards of Professional Appraisal Practice (USPAP) on an Appraisal Foundation approved two-day Uniform Standards of Professional Appraisal Practice (USPAP) course.

(2) The experience requirements for certification shall be met upon the assessor's election by majority of the voters voting in an election called therefor.

G.(1) Recertification shall be obtained by completing either of the following requirements:

(a) A minimum of fifty-nine hours of continuing education offered by the International Association of Assessing Officers or the Appraisal Institute, which shall include the International Association of Assessing Officers Uniform Standards of Professional Appraisal Practice (USPAP) course or an approved Appraisal Foundation two-day Uniform Standards of Professional Appraisal Practice (USPAP) course and at least one course, thirty hours minimum, on appraisal of property completed by passing a written examination. The remaining hours shall be selected from recertification guidelines as adopted by the certification committee. All designees shall obtain recertification within a five-year period.

(b) A minimum of seventy-four hours of continuing education offered by the International Association of Assessing Officers or the Appraisal Institute, which shall include the International Association of Assessing Officers Uniform Standards of Professional Appraisal Practice (USPAP) course or an approved Appraisal Foundation two-day Uniform Standards of Professional Appraisal Practice (USPAP) course and at least one course, thirty hours minimum, on appraisal of property, for which no written examination shall be required. The remaining hours shall be selected from recertification guidelines as adopted by the certification committee. All designees shall obtain recertification within a five-year period.

(2) Recertification requirements shall be met prior to December thirty-first of the fifth year. If these requirements are not met, the designee will lose certification and certification compensation until recertification requirements are met. After using a specific course toward recertification, the designee shall not be permitted to use the same course again toward recertification for one five-year period with the exception of the Uniform Standards of Professional Appraisal Practice (USPAP) course. Hours shall not be carried forward from one five-year period to another. If the designee teaches courses for the International Association of Assessing Officers or the Appraisal Institute, the designee shall receive credit for those hours.

H.(1) Notwithstanding any other provisions of law to the contrary, after documents showing the successful completion of the program, resulting in certification as a certified Louisiana assessor (CLA), have been submitted to and approved by the certification committee and said approval documented to the legislative auditor, the assessor shall be recognized through the implementation of a one-time increase in compensation paying additional compensation equal to seven percent of the assessor's annual salary as set forth in Subsection A of this Section.

(2) Any assessor who has completed the educational and experience requirements as provided in Subsection F of this Section, and the documents showing the successful completion of the program have been submitted to and approved by the certification committee and said approval documented to the legislative auditor, shall be granted the seven-percent increase in compensation to his annual salary as set forth in Subsection A of this Section. Assessors shall complete the requirements of Subsection G of this Section, within five years and every five years thereafter in order to retain the seven-percent compensation enhancement, notwithstanding any other provisions of law to the contrary.

(3) If an assessor does not complete the certification program as provided for in this Section, or if after certification an assessor does not receive recertification within each five-year period, his salary shall revert back to the salary scale provided for in Subsection A of this Section.

I. In addition to all other forms of compensation which are authorized for assessors under the provisions of this Section, effective on July 1, 1999, the annual compensation of each assessor shall be increased by ten thousand dollars.

J. In addition to all other forms of compensation which are authorized for assessors under the provisions of this Section, any assessor may increase his annual compensation by an amount not to exceed seven thousand dollars.

K. In addition to all other forms of compensation which are authorized for assessors under the provisions of this Section, each assessor's office may increase the assessor's annual compensation by up to four percent each calendar year for four calendar years, beginning calendar year 2013 and ending calendar year 2016.

L. In addition to all other forms of compensation which are authorized for assessors under the provisions of this Section, an assessor may increase his annual compensation by an amount not to exceed five percent in calendar year 2023.

M.(1) In addition to all other forms of compensation which are authorized for assessors under the provisions of this Section, an assessor may increase his annual compensation by an amount not to exceed five percent for the term beginning after December 31, 2024.

(2) The additional compensation authorized pursuant to the provisions of this Subsection shall become effective if the assessor publishes notice of his intent to increase his compensation on two separate days in the official journal of the parish in which the assessor's office is situated. The last day of publication of the notice shall be at least thirty days prior to the date the assessor increases his compensation.

Acts 1950, No. 92, §1; Acts 1952, No. 73, §1; Acts 1954, No. 575, §1; Acts 1956, No. 362, §1; Acts 1960, No. 99, §1; Acts 1962, No. 289, §1; Acts 1963, No. 78, §1; Acts 1965, No. 126, §1; Acts 1966, No. 73, §1; Acts 1966, No. 243, §1; Acts 1966, No. 470, §1; Acts 1967, No. 66, §1; Acts 1967, No. 78, §1; Acts 1969, No. 148, §1; Acts 1970, No. 155, §2; Acts 1972, No. 305, §1; Acts 1974, No. 383, §1; Acts 1974, No. 447, §1; Acts 1975, No. 526, §1; Acts 1976, No. 206, §1, eff. July 23, 1976; Acts 1978, No. 31, §1; Acts 1979, No. 671, §1; Acts 1980, No. 459, §1; Acts 1981, No. 288, §1; Acts 1984, No. 925, §1; Acts 1990, No. 718, §§1, 2; Acts 1992, No. 823, §1; Acts 1995, No. 157, §1; Acts 1995, No. 472, §1; Acts 1997, No. 564, §1; Acts 1997, No. 1157, §1; Acts 1999, No. 125, §1; Acts 1999, No. 132, §1; Acts 1999, No. 571, §1; Acts 2001, No. 73, §1, eff. Jan. 1, 2001; Acts 2003, No. 1218, §1, eff. July 1, 2003; Acts 2004, No. 850, §2, eff. July 12, 2004; Acts 2004, No. 861, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006; Acts 2007, No. 97, §1, eff. July 1, 2007; Acts 2008, No. 276, §1, eff. Jan. 1, 2009; Acts 2012, No. 448, §1, eff. July 1, 2012; Acts 2013, No. 372, §1, eff. July 1, 2013; Acts 2023, No. 366, §1, eff. July 1, 2023.
La. Rev. Stat. § 47:861 — LA Code / Code revised-statutes / Title 47 / Section 861
Intrastate transportation of unstamped articles prohibited
Status: in_force

The transportation, carriage, or movement from point to point in this state by any automobile, truck, boat, conveyance, vehicle or other means of transportation of any article on which the tax is levied by this Chapter, upon which article the tax as levied by this Chapter has not been paid, is prohibited, and the automobile, truck, boat, conveyance, vehicle or other means of transportation so transporting any such article shall be subject to seizure by the collector and forfeiture and sale in the manner hereinafter provided.
La. Rev. Stat. § 47:463.14 — LA Code / Code revised-statutes / Title 47 / Section 463.14
Special Farhad Grotto vehicle license plates
Status: in_force

A. The commissioner shall establish and issue special Farhad Grotto license plates for motor vehicles, including but not necessarily restricted to passenger cars, motorcycles, vans, or any other motor vehicles, which are painted in the Grotto colors, owned by a member in good standing of a Grotto organization and used by the member or the organization in Grotto parades or for other escort services.

B. The fee for issuing the special Grotto license plate provided for in this Section shall be a one-time fee of twenty-five dollars for each plate, which shall be in addition to the regular motor vehicle registration license fee and the fee for transferring such plate to a subsequent owner of the vehicle shall be three dollars.

C. The commissioner shall provide by rules and regulations for the implementation of this Section.

Added by Acts 1981, No. 117, §1; Acts 1995, No. 728, §1; Acts 1997, No. 1131, §2, eff. July 14, 1997.
La. Rev. Stat. § 47:332.4 — LA Code / Code revised-statutes / Title 47 / Section 332.4
Disposition of certain collections in St. John the Baptist Parish
Status: in_force

A. The avails of the tax imposed by R.S. 47:302 and the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301.3(1) in the parish of St. John the Baptist under the provisions of R.S. 47:302(C), 331(C), and 332, as applicable, shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "St. John the Baptist Convention Facility Fund".

B. The monies in the St. John the Baptist Convention Facility Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be available exclusively for economic development and tourism purposes, for acquisition of land, and for acquisition and/or construction of buildings for use as the St. John the Baptist Convention Facility. All unexpended and unencumbered monies in the fund shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.

C.(1) The governing authority of St. John the Baptist Parish may issue bonds payable from a pledge and dedication of the amounts of proceeds of the tax in the St. John the Baptist Convention Facility Fund. The authority shall obtain the approval of at least a majority of the members of the authority prior to the issuance of such bonds.

(2) Whenever such bonds are issued, the legislature shall annually appropriate, to the extent of deposits in the fund, monies sufficient to pay the principal, interest, and premium, if any, due on the bonds each year. If the legislature, after a diligent and good faith effort, fails to appropriate sufficient monies to pay the principal, interest, and premium, if any, due on the bonds each year, or if such appropriation cannot be effected, the state shall in no way be a party to any contractual rights arising from the bonds issued, nor shall the state be in any way obligated for any payments due to holders of the bonds issued under the provisions of this Subsection.

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1996, 1st Ex. Sess., No. 85, §1, eff. July 1, 1996; Acts 1996, No. 13, §1, eff. June 26, 1996; Acts 2012, No. 597, §3, eff. July 1, 2012; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:1901.1 — LA Code / Code revised-statutes / Title 47 / Section 1901.1
Application of other laws
Status: in_force

A. All other pertinent provisions of the laws of the state of Louisiana shall apply to the assessor of each assessment district in the same manner and to the same extent as they apply to one assessor in each of the several parishes of the state of Louisiana.

B. All laws pertaining to execution and cancellation of bonds by assessors shall apply to said tax assessors.

Acts 1970, No. 155, §4; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:826 — LA Code / Code revised-statutes / Title 47 / Section 826
Collection by disposer; liability of disposer
Status: in_force

A. In cases not governed by R.S. 47:825, the tax shall be collected by the disposer from the generator of the hazardous waste at the time the disposer receives the hazardous waste. The disposer shall remit the tax to the secretary of the Department of Revenue. The disposer shall add the amount of the tax imposed by this Chapter to any fee, charge, or other price charged by the disposer to the generator, which tax shall be a debt from the generator to the disposer, until paid, and shall be recoverable at law in the same manner as other debts. Any disposer who neglects, fails, or refuses to collect or remit the tax herein provided shall be liable and pay the tax himself. However, the secretary of the Department of Revenue and Taxation shall have the authority to collect the tax from the generator if the disposer fails to collect the tax.

B. The disposer of the hazardous waste shall state and collect the tax separately from any other fee, charge, or other price charged to the generator and shall provide the generator with an invoice, manifest, or other document showing the amount of tax collected by the disposer from the generator. The disposer shall not advertise or hold out to the generator that he will relieve the generator from the payment of all or any part of the tax and the generator shall not be deemed to have paid the tax unless he receives a document from the disposer separately stating the amount of the tax that has been paid.

C. Repealed by Acts 1988, No. 252, §1, eff. July 1, 1988.

Acts 1984, 1st Ex. Sess., No. 8, §3, eff. July 1, 1984; Acts 1988, No. 252, §1, eff. July 1, 1988; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:2153.1 — LA Code / Code revised-statutes / Title 47 / Section 2153.1
Repealed by Acts 2025, No. 411, §3, eff. Jan. 1, 2026.
Status: repealed

NOTE: R.S. 47:2153.1 enacted by Acts 2024, No. 774, eff. Jan. 1, 2026, and repealed by Acts 2025, No. 411, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:338.131 — LA Code / Code revised-statutes / Title 47 / Section 338.131
Beauregard Parish School Board; authority to levy additional sales and use tax
Status: in_force

A. The Beauregard Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one percent within the parish.

B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax provided in this Section shall be authorized to exceed the limit set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the limit set by R.S. 47:338.54. The authority granted in this Section shall not limit in any respect any prior taxing authority granted by any other provision of law.

C. The sales and use tax so levied shall be imposed by ordinance of the Beauregard Parish School Board and shall be levied upon the sale at retail, the use, lease or rental, consumption and the storage for use or consumption of tangible personal property, and on sales of services, all as defined in Chapter 2 of this Subtitle, in Beauregard Parish. However, the ordinance imposing said tax shall be adopted by the Beauregard Parish School Board only after the question of the imposition of the tax has been submitted to the qualified electors of the parish at an election to be conducted in accordance with the election laws of the state of Louisiana, and the majority of those voting in the election have voted in favor of the imposition of the tax.

D. This tax shall be in addition to all other authorized sales and use taxes and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

E. The proceeds of the tax authorized by this Subsection shall be used exclusively for supplementing the salaries and related benefits of teachers and other employees of the school board.

Acts 1997, No. 312, §1, eff. June 17, 1997; Redesignated from R.S. 33:2737.69 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:305.36 — LA Code / Code revised-statutes / Title 47 / Section 305.36
Exclusions and exemptions; motor vehicles
Status: in_force

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, used, or consumed in this state exclusively for lease or rental, provided that the gross proceeds derived from the lease or rental of the property not previously taxed shall be at reasonable market rates. If the secretary of the Department of Revenue or a local taxing authority finds that any person who has purchased, used, or imported motor vehicles, trailers, or semitrailers tax free under this Subsection has subsequently leased or rented motor vehicles, trailers, or semitrailers in transactions not at arms length at below market rates, the secretary shall presume that the person was not entitled to claim the exemption provided herein, and the burden shall be on that person to prove otherwise.

B. A person who has acquired or used property pursuant to this Section without payment of the tax shall be construed to be in the business of leasing, renting, or selling such property, whether or not the lessees have the right or obligation to purchase the tangible personal property or will otherwise acquire title to the property at termination of the lease. Therefore, a transaction entered into that is entitled lease, rental, lease-purchase, or similar name which for purposes other than state sales taxation might be considered a conditional sales contract or transaction in lieu of sale shall be deemed for state sales tax purposes to be a taxable lease. The monthly or other periodic payments made pursuant to the agreement shall be subject to the tax imposed by all taxing authorities. These persons shall not be allowed to make an isolated or occasional non-retail sale of the property pursuant to R.S. 47:305(A).

C.(1) No person shall be entitled to purchase, use, or import motor vehicles, trailers, or semitrailers under this Section without payment of the tax imposed by any taxing authority before having received an exemption number or certificate from the secretary of the Department of Revenue authorizing him to engage in the business of purchasing, using, or importing motor vehicles.

(2) The exemption provided by this Section shall be available only to dealers who have qualified with the Louisiana Motor Vehicle Commission and the Louisiana Used Motor Vehicle and Parts Commission.

D. The secretary of the Department of Revenue shall promulgate rules and regulations for carrying out the exemption provided by this Section. Any person not in compliance with those rules and regulations shall not be entitled to the exemption.

E. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.

Added by Acts 1982, No. 415, §1. Acts 1984, No. 539, §1, eff. Sept. 1, 1984; Acts 1985, No. 847, §1, eff. July 23, 1985; H.C.R. No. 55, 1986 R.S.; Acts 1991, No. 495, §1, eff. July 15, 1991; Acts 1997, No. 658, §2; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2025, No. 384, §§3, 7, eff. June 20, 2025.
La. Rev. Stat. § 47:287.738 — LA Code / Code revised-statutes / Title 47 / Section 287.738
Other inclusions and exclusions from gross income
Status: in_force

A. Inclusion of payments to non-United States companies.

Notwithstanding any federal law to the contrary, gross income as defined in R.S. 47:287.61 of this Part shall include rents, salaries, wages, premiums, annuities, compensations, remuneration, emoluments, and other fixed or determinable annual or periodical gains, profits, and income taxed pursuant to United States Internal Revenue Code Section 881 relative to amounts received from sources within the United States by corporations not created or organized in the United States or under the laws of the United States or any state.

B. Inclusion of target company gains.

(1) For the purposes of this Part, if a purchasing corporation makes an election under I.R.C. Section 338, or is treated under Subsection (e) of I.R.C. Section 338 as having made such an election, then, in the case of any qualified stock purchase, the target corporation:

(a) Shall be treated as having sold all of its assets at the close of the acquisition date at fair market value in a single transaction and

(b) Shall be treated as a new corporation which purchased all of the assets referred to in Subparagraph (a) as of the beginning of the day after the acquisition date.

(2) Any gain or loss recognized under Paragraph (B)(1) shall be taken into account in determining gross income under R.S. 47:287.71.

(3) The secretary may prescribe reasonable and needful methods of accounting, computation, and basis determination for the administration of this Subsection, including the allocation and apportionment of any gain within and without Louisiana.

(4) The secretary may provide that the gain determined under this Section may be reduced by the gain on the sale of target corporation stock determined to have borne Louisiana income tax.

C. Interest on obligations or securities issued by the state of Louisiana or its political or municipal subdivisions is exempt and therefore excluded from gross income.

D. 1934 Basis Adjustment.

(1) The adjusted basis for computing gain on the sale of property acquired before January 1, 1934 shall be its adjusted basis under federal law or its fair market value on January 1, 1934, whichever is higher.

(2) If the basis determined in Paragraph (D)(1) exceeds the property's adjusted basis under federal law, the difference between the two bases may be excluded from gross income to the extent of the gain included in gross income.

E. Gain or loss upon disposition of installment obligations.

(1) If an installment obligation is satisfied at other than its face value or distributed, transmitted, sold, or otherwise disposed of, gain or loss shall result to the extent of the difference between the basis of the obligation and

(a) In the case of satisfaction at other than face value or a sale or exchange, the amount realized, or

(b) In case of a distribution, transmission, or disposition otherwise than by sale or exchange, the fair market value of the obligation at the time of such distribution, transmission, or disposition. The basis of the obligation shall be the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligation satisfied in full.

(2) In the case of a distribution in liquidation, the secretary may permit the distributee to report the gain in the year received.

F. Deduction for interest and dividends.

(1) Effective for taxable years beginning after December 31, 2005, there shall be allowed for each taxable year a deduction equal to the amount of dividends that would otherwise be included in gross income.

(2) Effective for taxable years beginning after December 31, 2005, there shall be allowed for each taxable year a deduction equal to the amount of interest that would otherwise be included in gross income; however, a corporation may elect to pay tax on interest income from a corporation which is controlled by the former through ownership of fifty percent or more of the voting stock of the latter and to use the provisions of R.S. 47:287.93(A)(2).

G. Deduction for hurricane recovery benefits. Any gratuitous grant, loan, or other benefit directly or indirectly provided to a taxpayer by a hurricane recovery entity as defined in R.S. 47:293 shall be allowed as a deduction if such benefit was included in federal adjusted gross income.

H. Exemption for COVID-19 relief benefits. Any gratuitous grant, loan, rebate, tax credit, advance refund, or other qualified disaster relief benefit directly or indirectly provided to a corporation by the state or federal government as a COVID-19 relief benefit as defined in R.S. 47:297.16 shall be exempt if the benefit was included in the corporation's federal gross income.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2005, No. 401, §1, eff. for all taxable periods beginning after Dec. 31, 2005; Acts 2007, No. 247, §1, eff. July 6, 2007; Acts 2015, No. 123, §1, eff. July 1, 2015; Acts 2015, No. 123, §3, eff. July 1, 2018; Acts 2021, No. 54, §1, eff. June 4, 2021.

NOTE: See Acts 2015, No. 123, §5, re: applicability.

NOTE: See Acts 2018, 2 nd E.S., No. 4, §1, re: applicability.
La. Rev. Stat. § 47:9072 — LA Code / Code revised-statutes / Title 47 / Section 9072
Prohibitions; restrictions upon political activities of officers and certain vendors; subsequent employment by vendors
Status: in_force

A. The corporation, members of the board of directors, officers of the corporation, and any vendor of computer services to the corporation shall not directly or indirectly organize, participate in, contribute to, endorse, campaign for or against, support, or oppose any proposition, a political action committee, elected official, or a candidate for public office, or ask or solicit another person to do any of those acts.

B. No person who receives goods, services, monies, or rights having monetary value in excess of fifty dollars pursuant to any contract with the corporation, and no agent, officer, employee, shareholder, or partner of such person, shall pay money or service, or other thing of value, to or for the benefit of any agent, or officer, or employee of the corporation, or to any person having the authority to appoint or to confirm the appointment of any agent, officer, and employee of the corporation on account of, in consideration for, or to induce the corporation to enter into any contract or make such appointment or selection.

C. No former member of the board or officer of the corporation, or a corporation or other entity owned in whole or in part by a former board member or corporation officer, shall solicit or accept employment or enter into a contract for compensation of any kind with a vendor of the corporation within two years after termination of service with the corporation.

D. The name of any individual who is a board member or an officer or an employee of the corporation shall not appear upon any lottery ticket, lottery game, lottery form, or paper used in playing any lottery game.

E. Violation of any provision of this Section by a member of the board or an officer of the corporation shall constitute cause for removal from office or dismissal from employment.

F. The provisions of Subsections A and E of this Section shall not apply to ex officio members of the board of directors.

G. The state agency responsible for the administration and enforcement of ethics laws for public employees shall administer and enforce the provisions of this Section. The procedures and penalties provided for in the Code of Governmental Ethics shall apply to the administration and enforcement of the provisions of this Section.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1992, No. 685, §1; Acts 1996, 1st Ex. Sess., No. 64, §7, eff. Jan. 1, 1997.
La. Rev. Stat. § 47:338.188 — LA Code / Code revised-statutes / Title 47 / Section 338.188
West Carroll Parish Police Jury; authority to levy additional sales and use tax
Status: in_force

A.(1) The West Carroll Parish Police Jury is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of West Carroll under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the police jury is authorized to levy and collect, including without limitations the taxes authorized by R.S. 47:338.54.

(2) Notwithstanding any other provision of law to the contrary, the West Carroll Parish Police Jury is hereby authorized to levy and collect an additional one-half of one percent sales and use tax within the parish of West Carroll under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana, which shall be in addition to all other sales and use taxes which the police jury is authorized to levy and collect, including without limitations the taxes authorized by Paragraph (1) of this Subsection and R.S. 47:338.54.

B. The proceeds of the sales and use taxes authorized by this Section shall be used for such purposes as are determined by the police jury, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.

C. The sales and use taxes so levied shall be imposed by ordinance of the police jury, and shall be levied upon the sale at retail, the use, lease or rental, the consumption, and the storage for use or consumption, of tangible personal property, and on sales of services in the parish of West Carroll, all as defined in Chapter 2 of this Subtitle. The ordinance imposing the tax shall be adopted by the police jury only after the question of the imposition of the tax has been submitted to the qualified electors of the parish of West Carroll at an election to be conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election have voted in favor of the imposition of the tax.

D. The sales and use taxes authorized by this Section shall be in addition to all other sales and use taxes being collected by the police jury, and shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.

Acts 1995, No. 34, §1, eff. May 25, 1995; Acts 1996, 1st Ex. Sess., No. 92, §1, eff. May 10, 1996; Redesignated from R.S. 33:2738.80 pursuant to Acts 2011, No. 248, §4.

NOTE: ACTS 1996, 1ST EX. SESS., NO. 92, §2, RELATIVE TO APPLICABILITY TO THIS TAX EXEMPTION IS AUTHORIZED BY ACTS 1996, 1ST EX. SESS., NO. 38.
La. Rev. Stat. § 47:517 — LA Code / Code revised-statutes / Title 47 / Section 517
Commissioner to determine proper classification
Status: in_force

The commissioner, in applying the provisions of this Chapter, has the right to determine in each case whether or not any vehicle is being used or operated, on the public highways of this state in the business of transportation for private gain, as herein contemplated, and if so, whether as a common carrier or as a contract or charter carrier or howsoever, and to that end may, in his discretion, formulate and promulgate reasonable rules and regulations governing such determination and classification.
La. Rev. Stat. § 47:9091 — LA Code / Code revised-statutes / Title 47 / Section 9091
Conduct and administration of sports wagering; powers and duties of corporation; applicability authorizes contracts
Status: in_force

A. Any permit obtained or issued pursuant to the provisions of this Chapter is expressly declared by the legislature to be a pure and absolute revocable privilege and not a right, property or otherwise, under the constitution of the United States or of the state of Louisiana. Further, the legislature declares that no holder of any permit acquires any vested interest or right therein or thereunder.

B. The corporation shall contract with a sports wagering platform provider for the operation of a sports book. The sports book operated on behalf of the corporation shall be a separate and distinct responsibility and operation from lottery gaming. Any sports wagering offered to consumers in this state pursuant to the provisions of this Subtitle shall be through the use of a sports wagering mechanism, website, or mobile application.

C. The corporation shall, in accordance with the Administrative Procedure Act, promulgate rules, forms, and procedures necessary to implement, administer, and regulate sports wagering authorized pursuant to this Subtitle. The rules shall include:

(1) Qualifications, standards, and procedures for permitting sports wagering platform providers, sports wagering service providers, distributors, manufacturers, vendors, suppliers, personnel, and retail establishments pursuant to this Subtitle.

(2) Standards and procedures for renewing, suspending, and revoking permits.

(3) Guidelines for the acceptance of sports wagers.

(4) The maximum number and amount of wagers which may be accepted by a sports wagering mechanism from any one patron on any one event.

(5) Prohibitions on unilaterally rescinding wagers.

(6) The type of wagering tickets used, information required to be printed on the ticket, and methods for issuing tickets.

(7) The types of records required to be kept and the length of time records shall be retained.

(8) Requirements that a sports wagering platform provider comply with anti-money laundering standards.

(9) Internal controls for all aspects of electronic wagering, including procedures for system integrity, system security, operations, accounting, and reporting of problem gamblers.

(10) Establish suitability requirements for applicants and permittees pursuant to this Chapter.

(11) Establish standards and a procedure for approval of retail establishment permits to host sports wagering mechanisms.

D. Chapters 6, 7, and 8 of this Subtitle shall apply to all sports wagering conducted pursuant to this Chapter.

Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:338.147 — LA Code / Code revised-statutes / Title 47 / Section 338.147
Purpose of tax
Status: in_force

The ordinance imposing said tax and any amendments thereto shall specify the purpose or purposes for which the additional sales tax is imposed and the revenues derived therefrom shall be dedicated and used solely for said purposes.

Acts 1966, No. 264, §4; Redesignated from R.S. 33:2737.24 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1621 — LA Code / Code revised-statutes / Title 47 / Section 1621
Refunds of overpayments authorized
Status: in_force

A. For the purpose of this Chapter, "overpayment" means a payment of tax, penalty, or interest when none was due; the excess of the amount of tax, penalty, or interest paid over the amount due; or the payment of a penalty that is later waived or remitted by the secretary, provided that the power of the secretary to refund overpayments shall be as prescribed and limited in this Section.

B. The secretary shall make a refund of each overpayment where it is determined that:

(1) The tax was overpaid because of an error on the part of the taxpayer in mathematical computation on the face of the return or on any of the supporting documents.

(2) The tax was overpaid because of a construction of the law on the part of the taxpayer contrary to the secretary's construction of the law at the time of payment.

(3) The overpayment was the result of an error, omission, or a mistake of fact of consequence to the determination of the tax liability, whether on the part of the taxpayer or the secretary.

(4) The overpayment resulted from a change made by the secretary in an assessment, notice, or billing issued under the provisions of Chapter 18 of Subtitle II of this Title.

(5) With regard to a Louisiana income tax overpayment, the overpayment resulted from a change in federal income tax data which formed the basis for calculation of the Louisiana income tax.

(6) With regard to any Louisiana tax overpayment, the overpayment resulted from an overpayment of estimated Louisiana tax.

(7) With regard to a Louisiana income tax overpayment, the overpayment resulted from application of a Louisiana net operating loss carryover for all claims for this deduction on any return filed on or after July 1, 2015, regardless of the taxable year to which the return relates.

(8) The overpayment resulted from a subsequent determination that the taxpayer was entitled to pay a tax at a reduced tax rate.

(9) The overpayment was the result of a payment that exceeded either the amount shown on the face of the return or voucher, or which would have been shown on the face of the return or voucher if a return or voucher were required.

(10) The tax was overpaid due to payment pursuant to an unconstitutional law, invalid or unenforceable rule or regulation, or because of a mistake of law arising from the misinterpretation by the collector of the provisions of any law or of any rule or regulation.

C. Notwithstanding the provisions of Subsection B, where it is determined that there is clear and convincing evidence that an overpayment has been made, the secretary shall make a refund, subject to conditions or limitations provided by law.

D.(1) Refunds required by the provisions of this Section shall be made out of any current collections of the particular tax which was overpaid. The paper form for an individual income tax return shall include provisions whereby the taxpayer may choose to receive a refund of an overpayment by check or direct deposit. A refund for a taxpayer who filed a paper tax return for individual income tax shall be made in accordance with the method chosen by the taxpayer on the tax return. If the tax return does not reflect the selection of a specific method of payment by the taxpayer, any refund due shall be paid by check.

(2) If a taxpayer has overpaid a particular tax for more than one taxable year and seeks a refund of the total amount, the secretary may issue the refund incrementally. The number of increments shall not exceed the total number of years the tax was overpaid.

(3) If a refund is ordered or determined by an administrative decision or by a judgment which has become final and non-appealable, then, notwithstanding the provisions of Subsection G of this Section, the secretary shall make the refund within forty-five days of the date of such administrative decision or the date such judgment has become final and non-appealable.

(4) The first payment owed pursuant to the provisions of Paragraph (2) of this Subsection shall be made within the time specified in Paragraph (3) of this Subsection, and any subsequent payments shall be made no later than the same date of the respective subsequent calendar years.

E. The secretary may recover any refunded or credited amount determined not to be an overpayment through any collection remedy authorized by R.S. 47:1561 within two years from December thirty-first of the year in which the refund was paid or credit was applied. Any refunded or credited amount determined not to be an overpayment shall bear interest at the rate provided in R.S. 47:1601, which shall be computed from the date the refund was issued or credit was given to the date payment is received by the secretary.

F. Repealed by Acts 2019, No. 367, §2, eff. June 18, 2019.

G. Upon application by a corporation, the secretary shall pay interest to the corporation required by R.S. 47:287.445. Such interest shall be paid within ninety days after receipt of application and shall be paid out of any current collections of Louisiana corporate income tax.

H. The secretary shall report monthly to the commissioner of administration the total amount of refunds made each month. The secretary shall also report quarterly to the Joint Legislative Committee on the Budget the total amount of refunds made each quarter and shall specifically note when any refunds were not paid within the time period provided for in Paragraph (D)(3) of this Section and the reason therefor.

I. The secretary is authorized to promulgate regulations pursuant to the Administrative Procedure Act for the purpose of administration and enforcement of this Section. Such regulations will have the full force and effect of law.

J.(1) A refund may be claimed pursuant to the provisions of this Section, subject to the other conditions or limitations of this Chapter, on an amount paid on an otherwise final assessment.

(2) The provisions of this Subsection shall not apply if the assessment became final following an appeal of the assessment to the Board of Tax Appeals, or if an assessment became final pursuant to a judgment in an action brought pursuant to R.S. 47:1576.

(3) The provisions of this Subsection shall apply only if the taxpayer or dealer establishes that it did not receive the assessment prior to the deadline for appealing that assessment, and the secretary did not comply with the provisions of R.S. 47:1565(D).

K. No refund shall be made for any overpayment that is based on a tax shelter, tax sham, tax evasion scheme, or any transaction which lacks a legitimate business purpose or otherwise fails the economic substance doctrine as determined by a final decision of a court of competent jurisdiction.

Amended by Acts 1972, No. 565, §1; Acts 1991, No. 241, §1, eff. July 1, 1991; Acts 1992, No. 588, §1; Acts 2001 1st Ex. Sess., No. 6, §1, eff. Mar. 27, 2001; Acts 2004, No. 900, §1, eff. Jan. 1, 2005; Acts 2008, No. 826, §1, eff. July 1, 2008; Acts 2012, No. 818, §1; Acts 2014, No. 412, §1, eff. June 4, 2014; Acts 2014, No. 560, §1, eff. June 9, 2014; Acts 2015, No. 103, §1, eff. July 1, 2015; Acts 2015, No. 210, §1, eff. June 23, 2015; Acts 2018, No. 143, §1, eff. May 11, 2018; Acts 2019, No. 367, §§1, 2, eff. June 18, 2019; Acts 2025, No. 498, §4, eff. July 4, 2025.

NOTE: See Acts 2014, No. 412, §2, and Acts 2014, No. 560, §2, regarding applicability.

NOTE: See Acts 2015, No. 103, §2, re: applicability.

NOTE: See Acts 2018, No. 143, §4, re: applicability.
La. Rev. Stat. § 47:713 — LA Code / Code revised-statutes / Title 47 / Section 713
Exclusions and exemptions; casinghead gasoline sold for commercial blending
Status: in_force

For the purposes of this Part, the product commonly known as casinghead and absorption gasoline shall be excepted from the operation of the tax levied, when sold to be blended or compounded with other less volatile liquids in the manufacture of commercial gasoline or motor fuel. When, however, such casinghead and absorption gasoline is used without blending as a motor fuel or is sold for use in motors direct, or sold to those who blend for their own use, the taxes levied in R.S. 47:711 shall be paid. Reports of all such sales shall be furnished to the secretary with the report required in R.S. 47:712, and shall show whether the sales were made for blending purposes or for use in motors.

Acts 1984, 1st Ex. Sess., No. 11, §1, eff. July 1, 1984.

{{NOTE: SEE ACTS 1984, 1ST EX. SESS., NO. 11, §3, EFF. MARCH 27, 1984.}}
La. Rev. Stat. § 47:4306 — LA Code / Code revised-statutes / Title 47 / Section 4306
Rules and regulations
Status: in_force

Louisiana Economic Development and the Board of Commerce and Industry 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.

Added by Acts 1982, No. 773, §1; Acts 2005, No. 403, §1.
La. Rev. Stat. § 47:1691 — LA Code / Code revised-statutes / Title 47 / Section 1691
Refunds, source
Status: in_force

The refunds authorized by this Part shall be made from any funds in the hands of the collector of revenue or previously remitted by the collector to the state treasurer from collection of taxes on gasoline.

Added by Acts 1975, No. 384, §1.
La. Rev. Stat. § 47:782 — LA Code / Code revised-statutes / Title 47 / Section 782
Procedure for forfeiture and sale
Status: in_force

The collector is authorized, in a summary proceeding, or by an action against the owner or operator of any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, used in the transportation, of any gasoline or motor fuel, lubricating oil, or kerosene on which a tax is levied by Parts I, II, or III of this Part, and on which said tax has not been paid in the manner therein provided, to demand the forfeiture and sale of the said automobile, truck, boat, conveyance, vehicle, or other means of transportation used in the said illegal transportation.

In all cases where it is made to appear by affidavit, that the residence of the owner of the automobile, truck, boat, conveyance, vehicle or other means of transportation is out of the state or is unknown to the collector, the court having jurisdiction of the proceeding shall appoint an attorney at law to represent the absent owner, against whom the rule shall be tried contradictorily within ten days after the filing of the same. The affidavit may be made by the collector or one of his assistants or by the attorney representing the collector, if it is not convenient to obtain the affidavit from the collector. The attorney appointed to represent the absent owner may waive service and citation of the petition or rule, but shall not waive time nor any legal defense.

If upon the trial of the proceeding it is established that the automobile, truck, boat, conveyance, vehicle, or other means of transportation has been used to transport any gasoline or motor fuel, lubricating oil, or kerosene on which the tax has not been paid, then the court shall render judgment accordingly, declaring the forfeiture of the automobile, truck, boat, conveyance, vehicle, or other means of transportation, and ordering the sale thereof after ten days notice by advertisement in the official parish paper where the seizure is made. The sale shall be made by the civil sheriff of the parish of Orleans, or by the sheriff of the parish in which the seizure is made, at public auction at the courthouse to the highest bidder for cash and without appraisal; it being the intent and purpose of this Section to afford by these proceedings the owner of the automobile, truck, boat, conveyance, vehicle, or other means of transportation a fair opportunity for hearing in a court of competent jurisdiction. It is further the intent and purpose of this Section that the forfeiture and sale of the automobile, truck, boat, conveyance, vehicle, or other means of transportation shall operate as a penalty for the violation of this Chapter by illegal transportation; and the payment of the tax due at the moment of seizure or thereafter shall not operate to prevent, abate, discontinue, or defeat the forfeiture and sale of the said property.

All funds collected from the said seized and forfeited property shall be paid into the state treasury and credited to the same fund or funds which would receive credit for the tax on the product illegally transported.

The court shall fix the fee of the attorney representing the owner when appointed by the court, at a nominal sum not to exceed ten per cent (10%), which shall be taxed as costs and shall be paid out of the proceeds of the sale of said property.
La. Rev. Stat. § 47:287.664 — LA Code / Code revised-statutes / Title 47 / Section 287.664
Credits arising from refunds by utilities
Status: in_force

Whenever a utility refunds to its customers, pursuant to an order of a court or regulatory agency as a result of the denial of a proposed rate increase, an amount or amounts which, if taken as a deduction from gross income in the year paid or accrued, would result in a net loss, then in lieu of such deduction the utility may elect to take a credit against its Louisiana income tax in the amount of seventy-two percent of the income tax increase which was the sole result of the inclusion of the amount or amounts refunded in gross income in the year or years received irrespective of whether or not the period of limitation provided in R.S. 47:1623 has expired for the year in which the amount refunded was included in gross income. If this credit exceeds the income tax that would be due the state of Louisiana in the year of the refund, computed without the credit, then the excess of this credit may be carried over the following two taxable years.

Acts 1986, 1 st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017.
La. Rev. Stat. § 47:305.48 — LA Code / Code revised-statutes / Title 47 / Section 305.48
Exemption; automobiles owned by military personnel
Status: in_force

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, shall, at the time of transfer of registration, be exempt from such use tax imposed by this Chapter if a sales tax was imposed and collected upon the purchase of the motor vehicle by the state in which the vehicle was purchased and the purchaser was a resident or stationed in the state where the taxes were paid. The motor vehicle shall continue to be exempt from such use tax as long as the registered owner remains on active duty in any branch of the armed forces of the United States and is stationed in Louisiana.

Acts 1989, No. 435, §1; Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:1678 — LA Code / Code revised-statutes / Title 47 / Section 1678
Tax clearances; resale certificates; certain procurement contracts
Status: in_force

A. Notwithstanding any other provision of law to the contrary, no state sales tax resale certificate shall be issued or renewed for any applicant unless the applicant is current in filing all tax returns and in payment of all taxes, interest, penalties, and fees owed to the state of Louisiana.

B. Notwithstanding any other provision of law to the contrary, no contract that requires the review and approval of the central purchasing agency for the procurement of personal, professional, consulting, or social services or the purchasing of food, supplies, or major repairs shall be approved unless the chief procurement officer for the central purchasing agency has received a tax clearance from the Department of Revenue indicating the proposed contractor is current in filing all tax returns and in payment of all taxes, interest, penalties, and fees owed to the state of Louisiana. The tax clearance required by this Section shall not be required for purposes of bidding on or solicitation of a procurement contract. For purposes of this Section, the tax clearance shall be required for the approval of all procurement contracts with this state for purposes including but not limited to the following:

(1) Capital construction.

(2) Any product, good, service, or repair.

(3) Supplies, services, or major repairs, including but not limited to high technology acquisitions or of complex services.

(4) Consulting, professional, personal, and social services.

(5) Purchase or lease of property as authorized by law.

(6) Medical and laboratory supplies and medical equipment required for the purpose of diagnosis or direct treatment of a patient by a health care provider in a hospital or clinical setting, including procurement through a group purchasing organization.

C. An exception to the requirements of this Section for a procurement enumerated in Subsection B of this Section is authorized in either of the following circumstances:

(1) The state chief procurement officer or his designee if the designee is above the level of procurement officer may make or authorize others to approve a contract for emergency procurements when there exists an imminent threat to the public health, welfare, safety, or public property under emergency conditions as defined in accordance with regulations.

(2) The state chief procurement officer or his designee if the designee is above the level of procurement officer determines in writing that there is only one source for the required product, service, or major repair item.

D. This Section shall not apply to any of the following:

(1) Contracts for construction, maintenance, or repair of highways and streets or to contracts financed in whole or in part by contributions or loans from any agency of the United States government.

(2) A procurement contract of an institution of higher education or other agency of higher education if the state chief procurement officer has delegated authority to procure the contracted services using private grant funds or federal funds that are available specifically for purposes of the contract.

E. The state chief procurement officer shall provide the secretary a list of the prospective contractors that require a tax clearance for approval of a procurement contract. Such list shall be submitted to the secretary in the manner and form prescribed by the secretary. The secretary, upon receipt, shall provide the state chief procurement officer with a signed tax clearance for each applicant indicating whether the proposed contractor is current in filing all tax returns and in payment of all taxes, interest, penalties, and fees owed to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes or being paid in compliance with the terms of an installment agreement. Where an assessment against a proposed contractor has become final and collectible by distraint and sale, such proposed contractor shall not be approved for a procurement contract until such time as the proposed contractor has filed the applicable tax returns, or resolved the assessment, or paid or made arrangements to pay the delinquent tax liability and the secretary notifies the state chief procurement officer of the payment or arrangement to pay.

F. The secretary is authorized to promulgate rules and regulations in accordance with the Administrative Procedure Act as may be necessary to implement the provisions of this Section.

Acts 2017, No. 211, §2, eff. June 14, 2017.
La. Rev. Stat. § 47:9008 — LA Code / Code revised-statutes / Title 47 / Section 9008
Board; lottery games; regulation
Status: in_force

A. The board may adopt rules for the conduct of specific lottery games and operations, including but not limited to rules specifying:

(1) The types of games to be conducted, including but not limited to instant lotteries, on-line games, and other games traditional to the lottery.

(2) The sale price of tickets.

(3) The number and amount of prizes.

(4) The method and location of selecting or validating winning tickets.

(5) The frequency and the means of conducting drawings which shall be open to the public.

(6) The manner of payment of prizes.

(7) The frequency of games and drawings.

(8) The manner and amount of compensation to lottery retailers, except all compensation shall be uniform.

(9) Any other matters necessary or desirable for the efficient and effective operation of the lottery or for the convenience of the public.

B. Repealed by Acts 1995, No. 1022, §2, eff. June 29, 1995.

C. In all other matters, the board shall advise and make recommendations. In addition, the board shall:

(1) In accordance with the Administrative Procedure Act conduct hearings upon complaints charging violations of this Subtitle or of administrative regulations adopted by the corporation and shall conduct such other hearings as may be provided by administrative regulation.

(2) Review the performance of the corporation and:

(a) Advise the president and make recommendations to him regarding operations of the corporation; and

(b) Identify potential improvements in this Subtitle, the administrative regulations of the corporation, and management of the corporation.

(3) Request from the corporation any information the board determines to be relevant to its duties.

(4) Report to the president of the corporation, the governor, the president of the Senate, and the speaker of the House of Representatives regarding its findings and recommendations.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §2, eff. June 29, 1995.
La. Rev. Stat. § 47:818.29 — LA Code / Code revised-statutes / Title 47 / Section 818.29
Returns required of blenders
Status: in_force

A blender shall file with the secretary a monthly return containing the following information and any other information required by the secretary:

(1) The number of net gallons of gasoline or diesel fuel acquired from all sources.

(2) The number of net gallons of non-motor fuel product to be used for blending purposes.

(3) The total amount of blended product now subject to the tax under this Subpart.

(4) The number of net gallons of gasoline or diesel fuel on which tax has been paid to this state.

Acts 2005, No. 252, §1, eff. July 1, 2006.
La. Rev. Stat. § 47:8019 — LA Code / Code revised-statutes / Title 47 / Section 8019
Bonds and notes as legal investment
Status: in_force

Any parish or any municipality, all other parishes or municipalities, the state, all banks, trust companies, bankers, savings banks and institutions, building and loan associations, savings and loan associations, investment companies and other persons carrying on a banking or investment business, all insurance companies, insurance associations, and other persons carrying on an insurance business; and all executors, administrators, curators, trustees, and other fiduciaries, may legally invest any sinking funds, monies, or other funds belonging to them or within their control in any bonds or notes, issued by a corporation pursuant to this Chapter, including such bonds or notes as shall be secured by an agreement between the issuer and the federal government in which the federal government agrees to guarantee the payment of the full amount of such bonds or notes. It is the purpose of this Section to authorize any persons, political subdivisions and officers, public or private, to use any funds owned or controlled by them for the purchase of any such bonds, notes or other obligations. Nothing contained in this Section with regard to legal investments shall be construed as relieving any person or persons of any duty of exercising reasonable care in selecting securities.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:862 — LA Code / Code revised-statutes / Title 47 / Section 862
Importation of unstamped articles, except by common carrier, without permit prohibited
Status: in_force

A.(1) It is unlawful for any person to ship or transport or cause to be shipped or transported into this state by any automobile, truck, boat, conveyance, vehicle, or any means of transportation other than a common carrier of any article or articles on which the tax is levied by this Chapter upon which article or articles the tax as levied by this Chapter has not been paid, without first obtaining a permit from the collector, authorizing the transportation, carriage or movement in this state of the article or articles taxed under this Chapter.

(2) A common carrier may possess and transport unstamped cigarettes in connection with a sale or other transfer permitted under this Chapter if the common carrier has in its possession documents establishing that title to the unstamped cigarettes remains with the manufacturer, importer, or stamping agent or bills of lading or other shipping documents establishing that it is delivering the cigarettes on behalf of a person authorized by this Chapter to sell or transfer the unstamped cigarettes and, in each case, such documents shall list the name and address of the person to whom the cigarettes are being delivered.

B.(1) The person or dealer who desires to import tobacco into this state, upon which a tax has not been paid, by vehicles other than a common carrier, must apply to the collector for a permit, stating the name of the driver, the make and number of the vehicle, the date, name, and address of the consignee, and any other information the collector may deem necessary; provided that, failure to obtain a permit as provided in this Section shall render the automobile, truck, boat, conveyance, vehicle, or other means of transportation so transporting any said article or articles subject to seizure and forfeiture and sale in the manner hereinafter provided.

(2) Any person or dealer transporting tobacco pursuant to this Subsection shall report the quantity and brand of the cigarettes to the collector and to the attorney general and the taxing authority of the other state by the twentieth day of the month following the month in which the transfer was made.

Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:9053 — LA Code / Code revised-statutes / Title 47 / Section 9053
Letter of credit or bond of retailer; content of contracts; powers of president
Status: in_force

The corporation shall require each retailer to post a letter of credit or a bond with the corporation using a surety acceptable to the corporation in an amount not to exceed twice the average lottery ticket sales of the retailer for the period within which the retailer is required to remit lottery funds to the corporation. For the first ninety days of sales of a new retailer, the amount of the bond shall not exceed twice the average estimated lottery ticket sales for the period within which the retailer is required to remit lottery funds to the corporation. This Section does not apply to lottery tickets which are prepaid by the retailers. The corporation may facilitate the purchase of letters of credit by establishing retailer pools for the purchase of bonds and letters of credit for retailers.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:338.139 — LA Code / Code revised-statutes / Title 47 / Section 338.139
Renewal or continuation of sales and use taxes by political subdivisions
Status: in_force

A. Notwithstanding any other provision of law to the contrary, and in addition to any other authority to levy a sales and use tax, any political subdivision levying or authorized to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or continue such sales and use tax, provided that the question of the renewal or continuation of such tax has been submitted to the qualified electors of the political subdivision at an election to be conducted in accordance with the election laws of the state of Louisiana and a majority of those voting in the election have voted in favor of the renewal or continuation of the tax.

B.(1) In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, any such renewal or continuation of a sales and use tax as provided for in this Section is hereby authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any limit set forth in any other statute.

(2) The authority granted in this Section shall not limit in any respect any taxing authority granted by any other provisions of law.

C. The proceeds derived from any such renewal or continuation of a sales and use tax shall be used solely for the purpose or purposes set forth in the renewal or continuation proposition approved by the voters of the political subdivision.

Acts 2004, No. 683, §1, eff. July 5, 2004; Redesignated from R.S. 33:2737.77 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1485 — LA Code / Code revised-statutes / Title 47 / Section 1485
Legislature not to consider claims not first presented to board
Status: in_force

The legislature shall not approve or consider any claim against the state for money erroneously paid into the state treasury, unless the same shall have been first presented to and considered by the Board of Tax Appeals and its report thereon filed with said claim or demand against the state.