La. Rev. Stat. § 47:101 — LA Code / Code revised-statutes / Title 47 / Section 101
Individual returns
Status: in_force

A.(1) All individuals required to file a federal individual tax return shall be required to file an individual income tax return. No tax shall be due for any taxable period for which an individual income tax return is not required to be filed pursuant to this Section.

(2) Each return shall specifically state the individual's gross income, the deductions and credits allowed under this Chapter, and written declarations signed by the taxpayer and preparer (if any) stating: I declare that I have examined this return and to the best of my knowledge it is true and complete. Declaration of preparer is based on all available information.

(3) The returns are to be prepared in accordance with the rules and regulations prescribed by the secretary of the Department of Revenue.

(4) For the purposes of this Section, "gross income" shall mean that amount as defined by R.S. 47:42 and "tax table income" shall mean that amount as defined by R.S. 47:293.

B. Husband and wife.

(1) In general. A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor deductions. If a joint return is made the tax shall be computed on the aggregate income and the liability for the tax shall be joint and in solido.

(2) Different taxable years. No joint return shall be made, if the husband and wife have different taxable years.

(3) Joint return after death. In the case of the death of one spouse or both spouses the joint return with respect to the decedent may be made only by his executor or administrator; except that in the case of the death of one spouse the joint return may be made by the surviving spouse with respect to both himself and the decedent, if (a) no return for the taxable year has been made by the decedent, (b) no executor or administrator has been appointed and (c) no executor or administrator is appointed before the last day prescribed by law for filing the return of the surviving spouse. If an executor or administrator of the decedent is appointed after the making of the joint return by the surviving spouse, the executor or administrator may disaffirm such joint return by making, within one year after the last day prescribed by law for filing the return of the surviving spouse, a separate return for the taxable year of the decedent with respect to which the joint return was made, in which case the return made by the survivor shall constitute his separate return.

(4) Joint return after filing separate return.

(a) In general. If an individual has filed a separate return for a taxable year for which a joint return could have been made by him and his spouse under Sub-section B, and the time prescribed by law for filing the return for such taxable year has expired, such individual and his spouse may nevertheless make a joint return for such taxable year. A joint return filed by the husband and wife under this paragraph shall constitute the return of the husband and wife for such taxable year, and all payments, credits, refunds, or other repayments made or allowed with respect to the separate return of either spouse for such taxable year shall be taken into account in determining the extent to which the tax based upon the joint return has been paid. If a joint return is made under this paragraph, any election (other than the election to file a separate return) made by either spouse in his separate return for such taxable year with respect to the treatment of any income, deduction, or credit of such spouse shall not be changed in the making of the joint return where such election would have been irrevocable if the joint return had not been made. If a joint return is made after the death of either spouse, such return can be made only with the concurrence of the executor or administrator of the deceased spouse and the surviving spouse.

(b) When a return is deemed filed. For purposes of R.S. 47:1602 (relating to delinquent returns), a joint return made under this paragraph shall be deemed to have been filed:

(i) where both spouses filed separate returns prior to making the joint return--on the date the last separate return was filed, but not earlier than the last date prescribed by law for filing the return of either spouse;

(ii) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had less than $6000.00 of gross income or $2500.00 of the net income for such taxable year--on the date of the filing of such separate return, but not earlier than the last date prescribed by law for the filing of such separate return; or

(iii) where only one spouse filed a separate return prior to the making of the joint return, and the other spouse had gross income of $6000.00 or more or $2500.00 of net income or more for such taxable year--on the date of the filing of such joint return.

(5) Determination of status. For the purposes of this paragraph:

(a) the status as husband and wife of two individuals having taxable years beginning on the same day shall be determined:

(i) if both have the same taxable year--as of the close of such year; and

(ii) if one dies before the close of the taxable year of the other--as of the time of such death;

(b) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.

(6) Tax in case of joint return. For determination of the tax in case of a joint return under this Sub-section see R.S. 47:32.

(7) Innocent spouse rule

(a) A person shall be relieved from liability for any tax, penalties, interest, or other amounts for the applicable tax year to the extent that such liability is attributable to an omission from gross income or any claim of a deduction, credit, or basis for which there is no basis in fact or law in that taxable year, and occurs under the following conditions:

(i) The taxpayer filed a joint return with a spouse in such taxable year.

(ii) On such return there is an understatement of tax attributable to erroneous items of the other spouse.

(iii) The taxpayer establishes that in signing the tax return, the taxpayer did not know of, and had no reason to know of such understatement.

(iv) Taking into account all of the facts and circumstances, it is inequitable to hold the taxpayer liable for the deficiency in tax for such taxable year attributable to such understatement of the other spouse.

(v) The taxpayer elects the benefits of this Paragraph not later than two years after the date the secretary has begun collection activities with respect to the taxpayer making the election.

(b) If a taxpayer who otherwise qualifies for relief under Subparagraph (a) can only establish that in signing the return he did not know, and had no reason to know, the extent of the understatement, then such taxpayer shall be relieved of liability for tax, interest, penalties, and other amounts for such taxable years to the extent that such liability is attributable to the portion of such understatement of which such taxpayer did not know and had no reason to know.

(c) For purposes of this Subsection, "understatement" means the difference between the amount of the tax required to be shown on the return for the taxable year and the amount of the tax which is shown on the return.

(d) The relief from liability provided by this Section shall also apply to a person who is married, but files a separate return and that return or the return of the spouse of the taxpayer includes such an understatement of tax attributable to the erroneous items of the other spouse.

(e) If a taxpayer filed a joint return with a spouse for a taxable year, but the secretary finds either that an understatement was attributable to the erroneous items of such innocent spouse, or that an election was made later than two years after the secretary began collection activities, the secretary may nevertheless relieve such taxpayer of such liability as provided for in this Section, if he further finds that:

(i) Either the taxpayer had little or no involvement with preparation of the returns other than signing them, and that the taxpayer did not know of, and had no reason to know of, the understatement, or that the taxpayer was mentally or physically coerced to sign the returns.

(ii) Taking into account all the facts and circumstances, it is inequitable to hold the taxpayer liable for any unpaid tax or any deficiency, or any portion of either.

Amended by Acts 1950, No. 445, §1; Acts 1952, No. 3, §1; Acts 1958, No. 242, §7; Acts 1982, No. 47, §1; Acts 1985, No. 630, §1; Acts 1995, No. 515, §1; Acts 1997, No. 658, §2; Acts 1997, No. 1136, §1, eff. Jan. 1, 1999; Acts 1999, No. 203, §1, applicable to all tax periods beginning after Dec. 31, 1998.
La. Rev. Stat. § 47:287.75 — LA Code / Code revised-statutes / Title 47 / Section 287.75
Computation of net income
Status: in_force

The net income of a corporation is computed by subtracting allowable deductions from gross income for a taxable year.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:337.17 — LA Code / Code revised-statutes / Title 47 / Section 337.17
Treatment of tax by dealer
Status: in_force

A.(1) The tax levied by local ordinance shall be collected by the dealer from the purchaser or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:337.15(B) and the collection of tax on property leased or rented for use offshore in R.S. 47:301(4)(d)(ii). The dealer shall collect the sales tax on off-road vehicles and remit them directly to the Department of Public Safety and Corrections upon application for certificate of title and registration as required for the registration and licensing of other vehicles under the provisions of Subsection B of this Section. The dealer shall collect the sales taxes on off-road vehicles from out-of-state residents who purchase off-road vehicles in this state and remit the sales taxes due directly to the collector.

(2) The dealer shall have the same right in respect to collecting the tax from the purchaser, or in respect to nonpayment of the tax by the purchaser, as if the tax were a part of the purchase price of the property, or charges for services, and payable at the time of sale.

(3) The taxing authority may be joined as a party in any action or proceeding brought by the dealer to collect the tax.

(4) Where the purchaser has failed to pay and a dealer has failed to collect a tax upon a sale, as imposed by the local ordinance, then in addition to all other rights, obligations, and remedies provided, such tax shall be payable by the purchaser directly to the taxing authority, and it shall be the duty of this purchaser to file a return thereof with the collector and pay the tax imposed thereon to the collector on the first day of the month after such sale was made or rendered, to be transmitted on or before the twentieth day of such month.

B. Every dealer located outside the taxing jurisdiction making sales of tangible personal property for distribution, storage, use, or other consumption, in the taxing jurisdiction, shall at the time of making sales collect the tax imposed by the local ordinance from the purchaser.

C. Dealers shall, as far as practicable, add the amount of the tax imposed under the local ordinance in conformity with the schedule or schedules to be prescribed by the secretary of the Department of Revenue pursuant to authority conferred herein, to the sale price or charge, which shall be a debt from the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the same manner as other debts. Any dealer who neglects, fails, or refuses to collect the tax herein provided shall be liable for and pay the tax himself.

D. Where the tax collected for any period is in excess of the tax rate provided by the local ordinance, the total local tax collected must be paid over to the collector less the compensation to be allowed the dealer as provided by the local ordinance. This provision shall be construed with other provisions of the local ordinance and given effect so as to result in the payment to the collector of the total local tax collected if in excess of the tax rate provided.

E. Any dealer who fails, neglects, or refuses to collect the tax herein provided, either by himself or through his agents or employees, shall, in addition to the penalty of being liable for and paying the tax himself, be fined not more than one hundred dollars, or imprisoned for not more than three months, or both.

F.(1) No dealer shall advertise or hold out to the public, in any manner, directly or indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from the payment of all or any part of the tax unless:

(a) The dealer includes in the advertisement that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer.

(b) The dealer furnishes the purchaser with written evidence that the dealer will be liable for and pay any tax the purchaser was relieved from paying under this Paragraph himself.

(2) If a dealer advertises that any portion of the tax not paid by the purchaser will be remitted on his behalf by the dealer, the purchaser shall not be liable for the payment of that portion of the tax.

(3) Whoever violates this provision with respect to advertising shall be fined not less than twenty-five dollars or more than two hundred fifty dollars, or imprisoned for not more than three months, or both. For a second or subsequent offense, the penalty shall be double.

G. The dealer or seller is permitted and required to state and collect the tax separately from the price paid by the purchaser.

H. The use of tokens is forbidden. The collector shall rely upon regulations promulgated by the secretary of the Department of Revenue that prescribe the method and the schedule of the amounts to be collected from the purchasers, lessees, or consumers in respect to any receipt upon which a tax is imposed. The amount of tax to be collected by the dealer and paid by the purchaser shall in each transaction comply with the schedule so provided.

I. The sums of money collected by the dealer for payment of sales and use taxes imposed by the taxing authority shall be and remain the property of the taxing authority and deemed held in trust for the taxing authority.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:35 — LA Code / Code revised-statutes / Title 47 / Section 35
Neighborhood assistance tax credit
Status: in_force

A. The following words and phrases used in this Section, unless a different meaning is plainly required by the context, shall have the following meanings:

(1) "Business firm" means any business entity authorized to do business in the state of Louisiana and subject to the state corporate income tax imposed by the provisions of Title 47.

(2) "Community services" means any type of counseling and advice, emergency assistance, or medical care furnished to individuals or groups in the state of Louisiana.

(3) "Crime prevention" means any activity which aids in the reduction of crime in the state of Louisiana.

(4) "Education" means any type of scholastic instruction or scholarship assistance to an individual who resides in the state of Louisiana that enables him to prepare himself for better opportunities.

(5) "Job training" means any type of instruction to an individual who resides in the state of Louisiana that enables him to acquire vocational skills so that he can become employable or be able to seek a higher grade of employment.

(6) "Neighborhood assistance" means furnishing financial assistance, labor, material, or technical advice to aid in the physical improvement or rehabilitation of any part or all of a neighborhood area.

(7) "Neighborhood organization" means any organization performing community services in the state of Louisiana and which is

(a) Determined by the Internal Revenue Service to be exempt from income taxation under the provisions of the Internal Revenue Code, or

(b) Incorporated in the state of Louisiana as a nonprofit corporation under the provisions of R.S. 12:201 et seq., or

(c) Designated as a community development corporation by the United States government under the provisions of Title VII of the Economic Opportunity Act of 1964.

(8) "Neighborhood" means a specific geographic area, urban, inter-urban, suburban, or rural as certified by the Division of Community Development of the Department of Consumer Affairs regulation and licensing, which is experiencing problems endangering its existence as a viable and stable neighborhood.

B. Any business firm engaged in the activities of providing neighborhood assistance, job training, education for individuals, community services, or crime prevention in the state of Louisiana shall receive a tax credit as provided in Subsection C if the commissioner of administration annually approves the proposal of the business firm; except that, no proposal shall be approved which does not have the endorsement of the agency of local government within the area in which the business firm is engaging in such activities, which has adopted an overall community or neighborhood development plan, that the proposal is consistent with such plan. The proposal shall set forth the program to be conducted, the neighborhood area to be served, why the program is needed, the estimated amount to be invested in the program and the plans for implementing the program. If, in the opinion of the commissioner of administration, a business firm's investment can more consistently be made through contributions to a neighborhood organization as defined in Subdivision (7) of Subsection A, tax credits may be allowed as provided in Subsection C. The commissioner of administration is hereby authorized to promulgate rules and regulations for establishing criteria for evaluating such proposals by business firms for approval or disapproval and for establishing priorities for approval or disapproval of such proposals by business firms with the assistance and approval of the secretary of the Department of Revenue. The total amount of tax credit granted for programs approved by the commissioner of administration for each fiscal year shall not exceed one percent of the total amount of state corporate income tax as collected in the prior fiscal year.

C. The division of administration shall grant a tax credit against the state corporate income tax liability. A tax credit of up to fifty percent of the actual amount contributed may be allowed for investment in programs approved by the commissioner of administration. Such credit for any corporation shall not exceed one hundred eighty thousand dollars annually. No tax credit shall be granted to any bank, bank and trust company, insurance company, trust company, national bank, savings association, or building and loan association for activities that are a part of its normal course of business. Any tax credit not used in the period the investment was made may be carried over for the next five succeeding taxable periods until the full credit has been allowed.

D. The decision of the commissioner of administration to approve or disapprove a proposal pursuant to this Section shall be in writing, and if he approves the proposal, he shall state the maximum credit allowable to the business firm. A copy of the decision of the commissioner of administration shall be transmitted to the governor and to the secretary of the Department of Revenue.

Added by Acts 1982, No. 653, §1, eff. July 22, 1982; Acts 1988, No. 625, §4; Acts 1997, No. 658, §2; 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. § 47:74 — LA Code / Code revised-statutes / Title 47 / Section 74
Items not deductible; shrinkage in value of life or terminable interests
Status: in_force

Amounts paid under the laws of any state, territory, District of Columbia, possession of the United States, or a foreign country, as income to the holder of a life or terminable interest acquired by a gift, bequest, or inheritance shall not be reduced or diminished by any deduction for shrinkage, by whatever name called, in the value of such interest due to the lapse of time, nor by any deduction allowed by this Chapter, except the deductions provided for in R.S. 47:65 and 47:66, for the purpose of computing the net income of an estate or trust but not allowed under the laws of such state, territory, District of Columbia, possession of the United States, or foreign country, for the purpose of computing the income to which such holder is entitled.
La. Rev. Stat. § 47:2331 — LA Code / Code revised-statutes / Title 47 / Section 2331
Reassessment
Status: in_force

On and after January 1, 1978, all assessments of real property shall be based on a reassessment of all such real property; and such real property shall be reappraised at least every four years thereafter and all assessments of personal property shall be based on a reassessment of all such personal property, and such personal property shall be reappraised every year thereafter.

Added by Acts 1976, No. 705, §11, eff. Aug. 4, 1976; 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. § 47:337.59 — LA Code / Code revised-statutes / Title 47 / Section 337.59
Surrender of property subject to distraint
Status: in_force

Any person subject to distraint, or upon whom a levy has been served, shall, upon demand by the collector or his authorized assistants making such levy, surrender such property, or rights to property of which he is in possession, or which he subsequently comes into possession, until such time as the levy is recalled, subject to distraint, to the collector or his authorized assistant, unless such property or right is, at the time of demand, subject to an attachment or execution under any judicial process. Any such person failing or refusing to surrender any such property or rights shall be liable to the taxing authority in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes, penalties, and interest and other costs and charges which are due.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:283 — LA Code / Code revised-statutes / Title 47 / Section 283
Notice of fiduciary relationship
Status: in_force

A. Fiduciary of taxpayer. Upon notice to the collector that any person is acting in a fiduciary capacity, such fiduciary shall assume powers, rights, duties, and privileges of the taxpayer in respect of a tax imposed by this Chapter (except as otherwise specifically provided and except that the tax shall be collected from the estate of the taxpayer), until notice is given that the fiduciary capacity has terminated.

B. Fiduciary of transferee. Upon notice to the collector that any person is acting in a fiduciary capacity for a person subject to the liability specified in R.S. 47:282, the fiduciary shall assume, on behalf of such person, the powers, rights, duties, and privileges of such person under such Section, (except that the liability shall be collected from the estate of such person) until notice is given that the fiduciary capacity has terminated.

C. Manner of notice. Notice under Sub-sections A or B of this Section shall be given in accordance with regulations prescribed by the collector.
La. Rev. Stat. § 47:776 — LA Code / Code revised-statutes / Title 47 / Section 776
Failure to pay tax or furnish bond; gasoline or motor fuel, lubricating oil, and kerosene made subject to attachment
Status: in_force

Failure to pay any tax levied under Parts I, II, or III of this Chapter or any interest, penalties or costs applicable thereto, or failure to furnish bond as provided in those Parts and in this Part shall ipso facto and without demand or putting in default, make the said tax, penalties and interest delinquent and shall be construed as an attempt to avoid the payment thereof, which shall be sufficient grounds for attachment of the gasoline or motor fuel, lubricating oil, or kerosene, as the case may be, wherever the same may be located or found, whether the delinquent taxpayer is a resident or nonresident of this state and whether the gasoline or motor fuel, lubricating oil, or kerosene is in the possession of the delinquent taxpayer or in the possession of other persons. The gasoline or motor fuel, lubricating oil and kerosene are hereby made responsible for the payment of the tax applicable thereto as levied in Parts I, II, and III of this Chapter, together with any interest, penalties and costs accruing thereon; and the collector is hereby specifically authorized to attach, seize or sequester any gasoline or motor fuel, lubricating oil or kerosene subject to tax under those Parts when the tax is not paid at the time when it shall become due and payable. The procedure prescribed by law shall be followed, except that no bond shall be required of the collector.
La. Rev. Stat. § 47:337.16 — LA Code / Code revised-statutes / Title 47 / Section 337.16
Authority to collect local sales and use taxes
Status: in_force

A. The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sales and use tax, and related penalty, interest, or other charge, levied by the taxing authorities. In order to collect and enforce any such tax, the secretary is vested with all the power and authority conferred by this Title.

B. The contract between the Department of Revenue and such taxing authorities shall be executed by the secretary of the Department of Revenue and the proper official or officials of the governing authorities of the taxing authorities. The contract shall provide the manner, the charges and costs of collection, if any, to be paid by the taxing authorities, and such other terms and conditions necessary to effectuate the contract.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:120.151 — LA Code / Code revised-statutes / Title 47 / Section 120.151
Income tax checkoff; Center of Excellence for Autism Spectrum Disorder
Status: in_force

Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Odyssey Foundation for the Arts, LLC for the Center of Excellence for Autism Spectrum Disorder, in lieu of that amount being paid to him as a refund. In this case the refund shall be reduced by the amount so designated. For purposes of listing this donation option on the tax return, the donation authorized by this Section shall be referred to as the "Center of Excellence for Autism Spectrum Disorder". The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and disbursed to the Odyssey Foundation for the Arts, LLC for purposes of the Center of Excellence for Autism Spectrum Disorder in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

Acts 2012, No. 132, §1.
La. Rev. Stat. § 47:2126 — LA Code / Code revised-statutes / Title 47 / Section 2126
Duty of assessors; single assessment; exception
Status: in_force

Each assessor shall deliver to the appropriate tax collector the tax roll for the year in which taxes are collectible by November fifteenth of each calendar year, except as otherwise provided by law. At the same time, the assessor shall deliver the tax roll to the recorder of mortgages for the parish in which property subject to the taxes is located. The assessor shall use reasonable efforts to list on the tax roll all co-owners of record of the property. The tax roll shall be updated as of January first or later of the year in which the taxes are collectible. There shall be only one assessment for each tax parcel, and the full assessment shall be on each tax bill sent pursuant to R.S. 47:2127 (D); however, if requested by a tax debtor, the assessor may, but shall not be obligated to, make separate assessments for undivided interests in each tax parcel. The assessor shall not list the name of a tax lien certificate purchaser on the tax roll.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2012, No. 836, §1; Acts 2013, No. 379, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:337.66 — LA Code / Code revised-statutes / Title 47 / Section 337.66
Cancellation of lien, privilege, and mortgage
Status: in_force

A. In any case where the tax, penalty, or interest secured by a recorded lien, privilege, and mortgage have been paid, the collector or his authorized assistants or attorneys may authorize the cancellation thereof.

B. In other cases, the collector may authorize the cancellation or release of a lien, privilege, or mortgage subject to the following terms and conditions:

(1) The collector, upon application of a taxpayer, may authorize the cancellation of any lien, privilege, or mortgage or other encumbrance recorded by virtue of this Chapter, provided the taxpayer furnishes a surety bond in favor of the collector executed by a surety company duly qualified to do business in this state in an amount of not less than one and one-half times the amount of the obligation due, including penalties, interest, and other costs incurred.

(2) The collector may authorize the release of any real property from the effect and operation of any lien, privilege, mortgage, or other encumbrance, recorded by virtue of this Chapter, provided that the collector is satisfied that the remaining real property belonging to the tax debtor and upon which said lien, privilege, and mortgage bears, is valued at not less than the amount of the remaining tax obligation, including all penalties, interest and other costs incurred, and the amount of all prior liens upon such property. In determining the value of the remaining property, due consideration shall be given to prior ranking encumbrances, if any exist on said property.

(3) The collector may issue a certificate of release of any part of the property subject to any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Chapter, if there is paid over to the collector in part satisfaction of liability an amount determined by the collector, which shall not be less than the value of the interest of the taxing authorities in the part to be so released.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:305.33 — LA Code / Code revised-statutes / Title 47 / Section 305.33
Exclusions and exemptions; certain sales at cultural events
Status: in_force

A. The sales of tangible personal property at an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes levied by the state. The provisions of this Section shall apply only to an event which transpires over a minimum of seven but not more than twelve days and has a five-year annual average attendance of at least three hundred thousand over the duration of the event. For purposes of determining the five-year annual average attendance, the calculation shall include the total annual attendance for each of the five most recent years. The provisions of this Subsection shall apply only to sales by the sponsor of the event.

B. Admission charges for, outside gate admissions to, or parking fees associated with an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes levied by the state. The provisions of this Subsection shall apply only to an event which transpires over a minimum of seven but not more than twelve days and has a five-year annual average attendance of at least three hundred thousand over the duration of the event. For purposes of determining the five-year annual average attendance, the calculation shall include the total annual attendance for each of the five most recent years. The provisions of this Subsection shall apply only to admission charges for, outside gate admissions to, or parking fees associated with an event when the charges and fees are payable to or for the benefit of the sponsor of the event.

Added by Acts 1981, No. 876, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
La. Rev. Stat. § 47:332.11 — LA Code / Code revised-statutes / Title 47 / Section 332.11
Disposition of certain collections in Vermilion Parish
Status: in_force

The avails of the tax imposed by R.S. 47:331 from the sale of services as defined in R.S. 47:301.3(1) in the parish of Vermilion 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 of the obligations secured by the full faith and credit of the state which becomes due and payable within any fiscal year, the treasurer shall pay the remainder of such monies into the Vermilion Parish Visitor Enterprise Fund. The monies in the Vermilion Parish Visitor Enterprise Fund shall be used in accordance with the provisions of R.S. 47:302.23.

Acts 1995, No. 817, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:531.2 — LA Code / Code revised-statutes / Title 47 / Section 531.2
Transfer of facilities and equipment
Status: in_force

The personnel, equipment and all other facilities of the Motor Vehicle Division of the Department of Revenue are hereby transferred to the Department of Public Safety to be used to create a new division or unit in the Department of Public Safety under the control and supervision of the director of public safety as "vehicle commissioner".

Acts 1972, No. 96, §9, eff. Jan. 1, 1973.
La. Rev. Stat. § 47:322.48 — LA Code / Code revised-statutes / Title 47 / Section 322.48
Disposition of certain collections in Grant Parish
Status: in_force

The avails of the tax imposed by R.S. 47:321 from the sales of services as defined in R.S. 47:301.3(1) in Grant Parish under the provisions of R.S. 47:321(C) and 322, 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 of 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 Grant Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.55.

Acts 2015, No. 39, §1, eff. July 1, 2015; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:711 — LA Code / Code revised-statutes / Title 47 / Section 711
Imposition of tax
Status: in_force

There is hereby levied a tax of sixteen cents per gallon on all gasoline and motor fuels sold, used, or consumed in the state of Louisiana for domestic consumption.

Amended by Acts 1968, Ex.Sess., No. 7, §1; Acts 1975, No. 503, §1; 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. § 47:1567 — LA Code / Code revised-statutes / Title 47 / Section 1567
Assessment and claims in bankruptcy and receivership
Status: in_force

Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding, or the appointment of a receiver for any taxpayer in a receivership proceeding, before any court of this state or of the United States, the collector may immediately make a determination from any available information or by estimate or otherwise, of the amount of tax, penalty and interest the taxpayer is liable to pay under any chapter of this title, and immediately assess said amount, and by a writing to be retained as a part of his official records indicate that such assessment has been made. Such assessment may be made whenever a tax becomes due under the provisions of this Sub-title, regardless of whether it is then payable or not. Claims for such assessments, and additional interest and attorney's fees thereon, shall be presented for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending despite the pendency of delays before assessment provided in R.S. 47:1562 through 47:1565, or the pendency of an appeal to the Board of Tax Appeals or the courts for a redetermination. Provided that no petition for the redetermination of an assessment shall be filed with the Board of Tax Appeals after an adjudication of bankruptcy or the appointment of a receiver, unless the petition is accompanied by a certified copy of an order of the court before which the bankruptcy or receivership proceedings is pending, authorizing the trustee or receiver to prosecute such appeal.
La. Rev. Stat. § 47:2322 — LA Code / Code revised-statutes / Title 47 / Section 2322
Definitions
Status: in_force

For the purposes of this Act, the following words and phrases shall have the meanings ascribed to them unless the context clearly indicates otherwise:

A. "Land" shall mean all land other than those lands assessed as agricultural, horticultural, marsh and timber lands as defined by law.

B. "Improvements for residential purposes" shall mean single family dwellings, duplex, triplex, fourplex, apartment buildings, condominiums, and mobile homes used as a residence, whether on land owned, rented, or leased.

C. "Other property" shall mean all properties not included in A or B above and shall include both real and personal property as defined herein.

D. "Real property" shall mean land and all things permanently affixed to the land.

E. "Personal property" shall mean tangible property that is capable of being moved or removed from real property without substantial damage to the property itself or the real property from which it is capable of being removed. Personal property shall include but not necessarily be limited to inventory, furniture, fixtures, machinery and equipment, and all process and manufacturing machinery and equipment, including the foundations therefor.

Added by Acts 1976, No. 705, §2, eff. Aug. 4, 1976; 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. § 47:220.1 — LA Code / Code revised-statutes / Title 47 / Section 220.1
Manner of electing optional adjustment to basis of partnership property
Status: in_force

If a partnership files an election, in accordance with regulations prescribed by the collector, the basis of partnership property shall be adjusted, in the case of a distribution of property, in the manner provided in R.S. 47:215 and, in the case of a transfer of a partnership interest, in the manner provided in R.S. 47:219. Such an election shall apply with respect to all distributions of property by the partnership and to all transfers of interest in the partnership during the taxable year with respect to which such election was filed and all subsequent taxable years. Such election may be revoked by the partnership, subject to such limitations as may be provided by regulations prescribed by the collector.

Added by Acts 1958, No. 441, §2.
La. Rev. Stat. § 47:332.12 — LA Code / Code revised-statutes / Title 47 / Section 332.12
Disposition of certain collections in Beauregard Parish
Status: in_force

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 Beauregard under the provisions of R.S. 47:331(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 the Beauregard Parish Community Improvement Fund as provided in and subject to the provisions of R.S. 47:302.24.

Acts 1995, No. 836, §1, eff. July 1, 1995; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.71 — LA Code / Code revised-statutes / Title 47 / Section 463.71
Special prestige license plate; Boy Scouts of America
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for the Boy Scouts of America. The license plate shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles. The license plate shall be of a color and design selected by the Boy Scouts of America, provided that it is in compliance with R.S. 47:463(A)(3).

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 charge for this special license plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana plus an annual royalty fee of twenty-five dollars for each plate, to be collected by the department every two years upon renewal of the plate. The annual royalty fee shall be paid by the department to the appropriate Louisiana council of the Boy Scouts of America as determined by the zip code of the purchaser's parish of origin. A handling fee of three dollars and fifty cents shall also be charged and retained by the department to offset a portion of administrative costs.

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

Acts 1999, No. 925, §1; Acts 2012, No. 334, §1.
La. Rev. Stat. § 47:463.175 — LA Code / Code revised-statutes / Title 47 / Section 463.175
Special prestige license plate; Louisiana Coalition Against Domestic Violence
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Louisiana Coalition Against Domestic Violence" plate, provided there is a minimum of one thousand applicants for the plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The license plate color and design shall be selected by the Louisiana Coalition Against Domestic Violence, provided it is in compliance with R.S. 47:463(A)(3). The design shall include the letters "LCADV".

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

D. The department shall collect an annual royalty fee of thirty dollars that shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee collected by the department shall be forwarded to the Louisiana Coalition Against Domestic Violence or its successor organization. The monies received from the royalty fees shall be used to eliminate domestic violence through public education, systems change, social change, and public policy.

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

Acts 2014, No. 348, §1.
La. Rev. Stat. § 47:648.21 — LA Code / Code revised-statutes / Title 47 / Section 648.21
Severance tax; reclaimed oil; definition
Status: in_force

A. The tax rate applicable to reclaimed oil which is reclaimed by class one salvage crude reclamation facilities which are permitted by the office of conservation shall be three and one-eighth percent (3 1/8%) of value received by the first purchase.

B. "Reclaimed oil" as it is used in this Part shall mean the reclamation of waste oil or slop crude oil and condensate from open pits, tanks, or other collectors at the lease production site. Provided however, that reclaimed oil shall not include any oil upon which any severance tax has previously been paid.

C. Any person, or affiliate of a person actually engaged in severing oil, gas, or other natural resources from the soil or water, or actually operating oil or gas property, or other property from which natural resources are severed, shall not be eligible for the tax rate applicable to reclaimed oil as set out in this Part.

Acts 1986, No. 686, §1, eff. July 1, 1986.
La. Rev. Stat. § 47:471 — LA Code / Code revised-statutes / Title 47 / Section 471
Military surplus motor vehicles; special license plate
Status: in_force

A. The deputy secretary of the Department of Public Safety and Corrections, public safety services, shall establish a special motor vehicle license plate for military surplus motor vehicles.

B. On receipt of an application the commissioner may issue a registration certificate and appropriately designed license plate to an owner of a military surplus motor vehicle. The owner of a military surplus motor vehicle applying for registration pursuant to this Section shall submit to the department, in the manner prescribed by the department, certification that the vehicle is capable of being safely operated on the highways of this state. The military surplus motor vehicle license plate shall be issued to a resident of Louisiana in the same manner as any other motor vehicle license plate.

C. The department shall collect the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, based upon the make and model of the military surplus motor vehicle.

D. The department shall suspend the registration of any vehicle registered under this Section that the department determines is not properly equipped or is otherwise unsafe to operate.

E. The Department of Public Safety and Corrections, public safety services, shall promulgate 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 necessary to implement the provisions of this Section. The rules and regulations shall become effective not later than January 20, 2019.

Acts 2018, No. 675, §2.
La. Rev. Stat. § 47:463.72 — LA Code / Code revised-statutes / Title 47 / Section 463.72
Special prestige license plate; public service sororities and fraternities; Alpha Phi Alpha
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate for public service sororities and fraternities provided there are 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 license plate shall be of a color and design selected by the various public service sororities and fraternities, provided that it is in compliance with R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana presently a member of any public service sorority or fraternity in the same manner as any other motor vehicle license plate.

C. The charge for this special license plate shall be a one-time fee of twenty-five dollars for each plate and a handling fee of three dollars and fifty cents, which shall be in addition to the regular motor vehicle registration license fee charged under the provisions of R.S. 47:463. The handling fee shall be retained by the department to offset a portion of administrative costs.

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

E. The department shall collect the one-time fee of twenty-five dollars upon the initial issuance of a special prestige license plate for Alpha Phi Alpha, and the department shall collect a fee of twenty-five dollars upon each renewal of a special prestige license plate for Alpha Phi Alpha, established under the provisions of this Section, and forward such amount to the Louisiana District of Alpha Phi Alpha, Inc.

Acts 1999, No. 925, §1; Acts 2001, No. 1131, §1.
La. Rev. Stat. § 47:332.26 — LA Code / Code revised-statutes / Title 47 / Section 332.26
Disposition of certain collections in East Carroll Parish
Status: in_force

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 East Carroll Parish under the provisions of R.S. 47:331(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 of 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 East Carroll Parish Visitor Enterprise Fund as provided in and subject to the provisions of R.S. 47:302.32.

Acts 1997, No. 1338, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:248 — LA Code / Code revised-statutes / Title 47 / Section 248
Exemption for certain nonresident individuals; mobile workforce
Status: in_force

A. Definitions. As used in this Section:

(1) "Professional athlete" means an athlete who performs services in a professional athletic event for compensation and includes active players and players on the disabled list if required to travel with the team.

(2) "Professional entertainer" means a person who performs services in the professional performing arts for compensation on a per-event basis.

(3) "Public figure" means a person of prominence who performs services at discrete events, such as speeches, public appearances, or similar events, for compensation on a per-event basis.

(4) "Qualified production employee" means a person who performs services of any nature directly relating to a state-certified production for compensation, provided that the compensation paid to the person is a qualified production expenditure pursuant to the motion picture production tax credit provided for in R.S. 47:6007, and that the compensation is subject to withholding as a condition to treating the compensation as a qualified production expenditure.

(5) "Staff member of a professional athletic team" means any person required to travel with and perform services on behalf of a professional athletic team, including but not limited to coaches, managers, and trainers.

(6) "Time and attendance system" means a system through which an employee is required, on a contemporaneous basis, to record the employee's work location for every day worked outside the state where the employee's employment duties are primarily performed and that is designed to allow the employer to allocate the employee's compensation for income tax purposes among all states in which the employee performs employment duties for the employer.

B.(1) Beginning January 1, 2022, wages, as defined by R.S. 47:111, paid to a nonresident individual are exempt from the tax levied pursuant to R.S. 47:290 et seq. if all of the following conditions apply:

(a) The compensation is paid for employment duties performed by the individual in this state for thirty or fewer days in the calendar year.

(b) The individual performed employment duties in more than one state during the calendar year.

(c) The wages are not paid for employment duties performed by the individual in the individual's capacity as a professional athlete, staff member of a professional athletic team, professional entertainer, public figure, or qualified production employee.

(d) Repealed by Acts 2025, No. 382, §2, eff. June 20, 2025.

(2) The exemption provided in this Subsection shall not apply if the nonresident individual has any other income derived from sources within this state for the taxable year.

Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §§1, 2, eff. June 20, 2025.
La. Rev. Stat. § 47:6025 — LA Code / Code revised-statutes / Title 47 / Section 6025
Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025.
Status: repealed

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. § 47:860 — LA Code / Code revised-statutes / Title 47 / Section 860
Collector authorized to search and seize
Status: in_force

The collector is given the power and authority to search and examine any warehouse, boat, store, storeroom, automobile, truck, conveyance, vehicle or any and all places of storage, or any and all means of transportation, wherein there is probable cause to believe that the terms of this Chapter have been or are being violated. Provided, that any automobile, truck, boat, conveyance, vehicle or other means of transportation, other than a common carrier, caught or detected transporting any of the articles taxed by this Chapter, without the tax herein provided for being paid as herein provided, or a bond furnished to guarantee the payment of the tax, may be seized by the collector in order to secure the same as evidence in a trial brought under this section.

No place, other than such as is open to the public, shall be invaded and searched for articles taxed by this Chapter except by an officer named in a search warrant issued by a competent court having the power of a committing magistrate upon the filing in the court of an affidavit reciting that affiant has reasons to believe and believes that the named place is being utilized as a site for the violation of the provisions of this Chapter together with such additional evidence as the court may require to make out a prima facie case. No house, room, or apartment used as, or which apparently is, a bona fide residence is subject to invasion and search, except by an officer designated in a search warrant issued by a competent court having the powers of a committing magistrate, upon the filing in the court of an affidavit by two reliable persons reciting that they have reasons to believe and do believe that the place of residence is being used as a cloak or cover for a violation of the provisions of this Chapter and setting forth the specific violation being committed therein, together with such additional corroborating evidence as the court may require to establish the probable existence of the alleged violation.

The warrant shall be directed to a duly authorized peace officer and the premises described in the warrant shall be searched and all articles taxed by this Chapter, all equipment, and all property used or designed or intended to be used in the keeping for sale or sale, of articles taxed by this Chapter on the premises shall be seized by the peace officer. The keeper of the place or the person to whom the property belongs shall be apprehended and brought before the court issuing the warrant to abide the further orders of the court. The officer to whom the search warrant is directed shall make proper return thereon of the action taken on it, describing the commodities or property seized, if any. The commodities or property so seized shall be held by this officer without anyone having the right to have them released upon writ or claim, except commodities seized in a bona fide dwelling house. These last shall be released to their owner upon his giving bond, with security for their value conditioned upon their return to the peace officer upon order of the court.

Amended by Acts 1950, No. 18, §1.
La. Rev. Stat. § 47:339.1 — LA Code / Code revised-statutes / Title 47 / Section 339.1
Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
Status: in_force

A. In addition to the duties of the commission pursuant to R.S. 47:339, the commission shall:

(1) Develop a single electronic return for all state and local sales and use taxes in consultation with the Louisiana Uniform Local Sales Tax Board and the Department of Revenue.

(2) Have the authority to enter into contracts with collectors of local sales and use tax and state sales and use tax for the collection of tax from qualifying nonremote sellers. The tax monies received pursuant to these contracts shall, at all times, be and remain the property of the respective taxing authorities.

(3) Provide the minimum tax administration, collection, and payment requirements required by federal law with respect to the collection and remittance of sales and use tax imposed on nonremote sales that the commission is authorized by contract to collect.

(4) Establish a fiscal agent for the purpose of nonremote sales and use tax remittances.

B. Definitions.

(1) "Local taxing authority" and "local" means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950, and jurisprudence to levy and collect local sales and use taxes.

(2) "Nonremote sale" means a sale that is made by a nonremote seller that is not a remote sale.

(3) "Nonremote seller" means a seller that is not a remote seller.

(4) "Remote sale" means a sale that is made by a remote seller for delivery into Louisiana.

(5) "Remote seller" means a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, products transferred electronically, or services for delivery within Louisiana, but does not have a physical presence in Louisiana. The term "remote seller" includes "marketplace facilitators" as defined in R.S. 47:340.1.

(6) "Qualifying nonremote sale" means a sale by a qualifying nonremote seller in a parish that has entered into a contract for collection by the commission pursuant to Paragraph (A)(2) of this Section.

(7) "Qualifying nonremote seller" means a nonremote seller that has a physical location in this state and is registered to file and remit local sales and use taxes pursuant to a local ordinance in two or more parishes.

(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the state of Louisiana under the provisions of this Title and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances.

C.(1) Notwithstanding the provisions of Subsection A of this Section, the commission shall not begin development of the single electronic return and the implementation of the other duties set forth in Subsection A of this Section until either a local collector or the Department of Revenue executes a contract pursuant to this Section with the commission. Once a contract is executed, the single electronic return shall be available to taxpayers on the first day of the second calendar quarter after the contract is executed.

(2) If the commission certifies at a joint meeting of the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means that the commission has insufficient funds available from R.S. 47:340(E)(3) to meet the deadline set forth in Paragraph (1) of this Subsection for the development, the commission may request an extension of the deadline from the committees until funds are available either through R.S. 47:340(E)(3) or an appropriation.

Acts 2022, No. 685, §1, eff. Jan. 1, 2023.
La. Rev. Stat. § 47:297.13 — LA Code / Code revised-statutes / Title 47 / Section 297.13
Tax deduction; employment of certain qualified disabled individuals; requirements; limitations
Status: in_force

A.(1) There shall be allowed a deduction from income taxes imposed by this Chapter for each taxpayer who provides continuous employment to a qualified disabled individual within Louisiana. A taxpayer shall be eligible to claim the deduction provided for in this Section after employing a qualified individual with a disability for four continuous months for no less than an average of twenty hours a week at a rate comparable to and in the same setting as other employees of the taxpayer performing the same or similar task.

(2) For purposes of this Section, the term "qualified individual with a disability" shall mean the following:

(a) A person with a severe, chronic disability that is attributable to an intellectual or physical impairment or combination of intellectual and physical impairments that is manifested before the person reaches the age of twenty-two and is likely to continue indefinitely which results in substantial functional limitations in three or more major areas of life activity, including but not limited to self-care, receptive and expressive language, learning, mobility, self-direction, capacity for independent living, and economic self-sufficiency. A qualified individual with a disability, as defined in this Subparagraph, shall include an individual who has been determined to be eligible for and is receiving services through the office for citizens with developmental disabilities. A qualified individual with a disability shall also include an individual who receives facility-based vocational or pre-vocational services through the Home and Community Based Waiver programs, including the New Opportunities Waiver, Supports Waiver, and Residential Options Waiver.

(b) An individual with a service-connected disability rating of fifty percent or more as designated by the United States Department of Veterans Affairs. A qualified individual with a service-connected disability, as defined in this Subparagraph, shall include an individual who receives facility-based vocational or pre-vocational services through the Home and Community Based Waiver programs, including the New Opportunities Waiver, Supports Waiver, and Residential Supports Waiver.

B. The amount of the income tax deduction shall be equal to fifty percent of the gross wages paid to a qualified disabled individual during the individual's first four continuous months of employment and thirty percent of the gross wages paid to the qualified individual with a disability during each subsequent continuous month of employment. The taxpayer shall be entitled to the deduction for each qualified individual with a disability the taxpayer employs each taxable year; however, there shall be no more than one hundred employees for which the deduction is allowed program wide. The Department of Revenue and the Louisiana Department of Health shall approve applications claiming the deduction and may promulgate rules and regulations pursuant to the Administrative Procedure Act in consultation with the Department of Veterans Affairs for the purpose of implementing the provisions of this Section. The Louisiana Department of Health shall maintain records indicating the limit of one hundred employees eligible for this deduction. The rules and regulations may include provisions requiring taxpayers to submit documentation with their returns or to specifically retain records that will enable the department to determine the taxpayer's eligibility for and amount of the tax deduction claimed under this Section. To the extent practicable, the deductions shall be apportioned equitably to employers who are geographically representative of all portions of the state.

C. The taxpayer claiming this deduction shall maintain all records necessary to verify that the employer and the qualified individual with a disability for which the taxpayer is claiming the deduction meets all of the requirements as provided for in this Section.

D. The Louisiana Department of Health shall monitor the implementation and operation of the provisions of this Section. The Louisiana Department of Health shall also provide a written evaluation of the program and its effectiveness in generating employment opportunities for individuals with intellectual or developmental disabilities or individuals with service-connected disabilities, as well as whether there was any savings in Medicaid waiver expenditures.

Acts 2015, No. 117, §1, eff. June 19, 2015.
La. Rev. Stat. § 47:648.3 — LA Code / Code revised-statutes / Title 47 / Section 648.3
Severance tax suspension on production from certified new discovery oil and natural gas wells
Status: in_force

All severance taxes on production from certified new discovery oil and natural gas wells are hereby suspended from the date of completion for a period of twenty-four months or until recovery of payout of the well cost, whichever comes first. Payout of the well cost shall be determined by the Department of Conservation and Energy.

Acts 1994, No. 2, §2, eff. June 1, 1994; Acts 2023, No. 150, §18, eff. Jan. 10, 2024.
La. Rev. Stat. § 47:855 — LA Code / Code revised-statutes / Title 47 / Section 855
Exemption from tax
Status: in_force

A. Smoking and chewing tobacco purchased by or for state institutions for issue to the inmates of the same is hereby exempted from the taxes levied by this Chapter; however, nothing in this Subsection shall be construed to exempt the tax on manufactured cigarettes and cigars.

B.(1)(a) No tax levied by this Chapter shall apply to the furnishing of a product at no charge as a sample in a business-to-business exchange at, or in conjunction with, a conference, convention, exposition, trade show, professional or trade association event, business or professional meeting, corporate event, or exhibition of any kind held in this state.

(b)(i) For purposes of this Subsection, "business-to-business exchange" means the distribution by a business of free samples in a limited quantity with nominal value to another business as part of a genuine effort to sell or market the product being sampled to that business.

(ii) For purposes of this Subparagraph, "nominal value" means a value which is so small or slight that it is not considered real or substantial in comparison with what might reasonably be expected.

(2) The exemption provided for in this Subsection shall terminate on August 1, 2033, and shall have no effect on and after that date.

Amended by Acts 2023, No. 297, §2.
La. Rev. Stat. § 47:337.42 — LA Code / Code revised-statutes / Title 47 / Section 337.42
Notice to attend hearings; how given
Status: in_force

The notice or subpoena requiring a person to attend a hearing authorized by this Chapter, to be examined, or to answer any questions or to produce any books, records, papers, vouchers, accounts, or documents shall be given by the collector or any of his authorized assistants, either through personal service on the person and endorsement of such service on the reverse of a copy of such notice, or by sending a notice by registered or certified mail to the last known address of such person. The mailing of the notice shall be presumptive evidence of its receipt by the person to whom it was addressed.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:2608 — LA Code / Code revised-statutes / Title 47 / Section 2608
Seizure and forfeiture of property
Status: in_force

A. All of the property of a dealer who in violation of this Part has failed to pay the required tax is subject to seizure and forfeiture as provided in R.S. 32:1550 et seq. For purposes herein, property shall include but not be limited to contraband as defined in R.S. 32:1550.

B. All funds collected from the seized and forfeited property shall be disbursed as set forth in this Part.

C. The filing of an action for forfeiture or seizure in accordance with the provisions of R.S. 40:2601 through 2622 shall preempt and result in a superior lien or security right in any property which is subject to seizure and sale pursuant to the provisions of this Part.

Acts 1990, No. 90, §1, eff. Jan. 1, 1991.
La. Rev. Stat. § 47:305.66 — LA Code / Code revised-statutes / Title 47 / Section 305.66
Exemption; parish councils on aging
Status: in_force

A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.

B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.

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

Acts 2011, No. 53, §1, eff. Oct. 1, 2011.
La. Rev. Stat. § 47:338.174 — LA Code / Code revised-statutes / Title 47 / Section 338.174
East Baton Rouge Parish; additional sales and use tax authorized
Status: in_force

A. In addition to the sales and use tax authorized in R.S. 47:338.159 and any other sales and use tax now or hereafter levied and collected in East Baton Rouge Parish and in the cities of Baton Rouge, Baker, and Zachary, respectively, the Metro Council, acting as the governing authority of East Baton Rouge Parish, is hereby authorized to levy and collect an additional sales and use tax of one-half of one percent, subject to an exemption for food and drugs, within the territorial boundaries of East Baton Rouge Parish, in accordance with the authority of Article VI, Section 29(B) of the Constitution of Louisiana.

B.(1) The tax shall be 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 now or hereafter defined in R.S. 47:301 through 318, both inclusive, except that the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in the parish of East Baton Rouge of food and prescription drugs is hereby specifically exempted from the tax authorized by this Section in accordance with the requirements of R.S. 47:305.

(2) The tax herein authorized shall be levied and collected only after the question of its imposition has been submitted to and approved by a majority of the qualified voters of East Baton Rouge Parish voting in an election to be conducted in accordance with the Louisiana Election Code, including Chapter 6-A of Title 18 of the Louisiana Revised Statutes of 1950.

C. The tax so imposed shall be levied and collected in the manner provided in Chapter 2 of this Subtitle, subject to the exemption with respect to food and prescription drugs, as above provided.

D. Prior to the submission of the question of the imposition of the additional sales and use tax, the governing authority of East Baton Rouge Parish shall:

(1) Hold public hearings after publication of public notices in the official journal of the parish describing the projects to be funded or acquired with proceeds of the tax and/or obligations of the parish payable, in part, therefrom.

(2) Hold a public hearing to determine whether to call the proposed sales and use tax election, and if this question is decided in the affirmative, to adopt a five-year plan setting forth the projects to be acquired in the first five years and the priorities of such projects. Public hearings shall be conducted in future years so that a five-year plan shall at all times be in effect with respect to the use of the proceeds of the tax in each year the tax is levied and collected.

E.(1) In the event the additional sales and use tax is approved by the voters of East Baton Rouge Parish, the initial five-year priority plan of projects shall not be altered unless:

(a) The director of the Department of Public Works for East Baton Rouge Parish certifies in writing that the projects to be altered in nature or priority are:

(i) Not feasible or funds therefor are not sufficient, or

(ii) For other good and sufficient reasons projects should be amended in the interest of governmental efficiency and economy, or

(iii) Projects should be amended to meet and serve the public interest because of changed conditions, and

(b) Hearings are held and the change or changes are approved by a two-thirds vote of the Metro Council acting as the governing body of the parish, and in accordance with the plan of government of East Baton Rouge Parish.

(2) Subsequent to the first five-year plan, projects to be funded and acquired shall be designated and amended after the holding of public hearings as provided for under the plan of government of the parish of East Baton Rouge.

(3) Tax proceeds collected with respect to the cities of Baton Rouge, Baker, and Zachary, respectively, shall be remitted by the Metro Council to the municipalities.

F. The hearings, election, and five-year plan required by R.S. 47:338.159 and by the provisions of this Section may be combined and consolidated for all purposes so that one proposition may be submitted to the people for their approval and one five-year plan adopted and maintained with the meaning and interpretation of R.S. 47:338.159 and this Section.

Acts 1984, No. 547, §1, eff. July 6, 1984; Redesignated from R.S. 33:2738.66 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:149 — LA Code / Code revised-statutes / Title 47 / Section 149
Unadjusted basis; involuntary conversions
Status: in_force

If the property was acquired, after December 31, 1933, as the result of a compulsory or involuntary conversion described in R.S. 47:136 the basis shall be the same as in the case of the property so converted, decreased in the amount of any money received by the taxpayer which was not expended in accordance with the provisions of law, applicable to the year in which such conversion was made, determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made.
La. Rev. Stat. § 47:332.29 — LA Code / Code revised-statutes / Title 47 / Section 332.29
Disposition of certain collections in Sabine Parish
Status: in_force

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 Sabine Parish under the provisions of R.S. 47:331(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 the Sabine Parish Tourism Improvement Fund as provided in and subject to the provisions of R.S. 47:302.37.

Acts 1997, No. 1289, §1, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:463.95 — LA Code / Code revised-statutes / Title 47 / Section 463.95
Special prestige license plates; "Unlocking Autism"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a prestige license plate for "Unlocking Autism" when the department has received a minimum of one thousand applications for such plate. The license plate shall be issued to passenger cars, pickup trucks, vans, and recreational vehicles. This prestige license plate shall be issued, upon application, to any citizen of Louisiana in the same manner as any other motor vehicle license plate.

B. The charge for the plate shall be the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, plus an additional royalty fee of twenty dollars, and a handling fee of three dollars and fifty cents which shall be retained by the department to offset the administrative costs associated with such plate.

C. The royalty fee of twenty dollars for the use of the official logo of "Unlocking Autism" shall be collected by the department and forwarded to "Unlocking Autism" for each prestige license plate issued as provided in this Section.

D. The secretary shall promulgate rules and regulations as are necessary to implement the provisions of this Section, including but not limited to the design and color of the plate.

Acts 2001, No. 777, §1.
La. Rev. Stat. § 47:1703 — LA Code / Code revised-statutes / Title 47 / Section 1703
Exemptions
Status: in_force

A. Generally. (1) Effective January 1, 1978, and thereafter, there shall be exempt from state, parish, and special ad valorem taxes all property which is declared to be exempt from taxation by Sections 20 and 21 of Article VII of the Constitution and pursuant to the authority contained in Section 17 of Article VI of the Constitution, and no other. However, the exemption for a bona fide homestead, as defined in Subparagraph (1) of Paragraph A of Section 20 of Article VII of the Constitution, for the years 1978 through 1981 only, and in the parish of Orleans through 1982 only, shall be five thousand dollars of assessed valuation. Effective on the first day in January in each parish, in the year in which the appraisal and valuation provisions of Paragraph (F) of Section 18 of Article VII of the Constitution of Louisiana are implemented and thereafter, the exemption, for a bona fide homestead exemption as defined in Section 20 of Article VII of the Constitution, shall be seven thousand, five hundred dollars of the assessed valuation.

(2) Any taxpayer entitled to the homestead exemption set forth in Article VII, Section 20 of the Constitution of Louisiana must own and occupy the homestead on or before December thirty-first of the calendar year in which the exemption is claimed regardless of its homestead exemption status as of January first of the calendar year in which the homestead exemption is claimed.

B. Orleans Parish. In the parish of Orleans, the status of real and personal property on the first day of August of each year, except as provided in Paragraph (A)(2) of this Section, shall determine its liability for exemption from taxation for the following calendar year.

C. Penalties for false statements. Any person who, either in his individual or representative capacity, knowingly makes any false statement or knowingly furnishes any false information in any affidavit or other document that he may present for the purpose of procuring or attempting to procure this tax exemption or benefit under the provisions of this Section, or who knowingly, for the purpose of securing such tax exemption, presents any affidavit or other document containing any false statement, or any person aiding, assisting or abetting any such person in unlawfully and knowingly securing or attempting to secure any such tax exemption, with knowledge of such false or illegal application or such false statement, shall be guilty of a misdemeanor punishable as hereinafter provided.

Any assessor, deputy assessor, or other official, clerk or employee of the state or any of its political subdivisions, who knowingly reports, lists, or claims any property on which exemption from taxes under Sections 20 and 21 of Article VII of the constitution has been applied for, to be subject to a higher millage for taxation purposes than is the true millage applicable thereto, shall be guilty of a misdemeanor, punishable as hereinafter provided.

Upon conviction for a violation of any of the provisions of this Subsection the offender shall be punishable by a fine of not less than one hundred dollars, nor more than five hundred dollars, or by imprisonment of not less than one month, nor more than six months, or both.

D. Undivided ownership. The exemption for a bona fide homestead, as provided for in Subsection A of this Section, when occupied by an heir in the direct line in undivided ownership shall be granted to the full extent provided no other homestead exemption is claimed by that person.

E. For property damaged during a disaster or emergency, the following shall apply:

(1)(a) Any homestead receiving the homestead exemption that is damaged or destroyed during a disaster or emergency declared by the governor whose owner is unable to occupy the homestead on or before December thirty-first of a calendar year due to such damage or destruction shall be entitled to claim the exemption by filing with the assessor of the parish in which the homestead was located, an annual affidavit of intent to return and reoccupy the homestead within a period of five years from December thirty-first of the tax year in which the disaster occurred. In no event shall more than one homestead exemption extend or apply to any person in this state.

(b) For homesteads qualifying for the homestead exemption under the provisions of this Paragraph, after expiration of the five-year period, the owner of a homestead shall be entitled to claim and keep the exemption for a period not to exceed two additional years by filing an annual affidavit of intent to return and reoccupy the homestead with the assessor within the parish where the homestead is situated. A homeowner shall be eligible for this extension only if the homeowner's damage claim to repair or rebuild the damaged or destroyed homestead is filed and pending in a formal appeal process with any federal, state, or local government agency or program offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a damage claim filed and pending against the insurer of the property. The assessor shall require the homeowner to provide official documentation from the government agency or program evidencing the homeowner's participation in the formal appeal process or official documentation evidencing the homeowner has a damage claim filed and pending against the insurer of the property.

(c) After expiration of the extension authorized in Subparagraph (b) of this Paragraph, an assessor shall have the authority to grant up to three additional one-year extensions of the homestead exemption on a case-by-case basis. A homeowner shall only be eligible for an additional extension if the owner has made a good faith attempt to secure a contractor or builder to complete the needed repairs or reconstruction of the home but is unable to complete the project due to uncontrollable contractor or builder delays. In order to qualify for this extension, the homeowner shall provide to the assessor documentation evidencing good faith in attempting to secure a contractor or builder to complete the project.

(2)(a) Any owner entitled to the special assessment level set forth in Article VII, Section 18(G) of the Constitution of Louisiana who is unable to occupy the homestead on or before December thirty-first of a future calendar year due to damage or destruction of the homestead caused by a disaster or emergency declared by the governor shall be entitled to keep the special assessment level of the homestead prior to its damage or destruction on the repaired or rebuilt homestead provided the repaired or rebuilt homestead is occupied by the owner within five years from December thirty-first of the year following the disaster. The assessed value of the land and buildings on which the homestead was located prior to its damage shall not be increased above its assessed value immediately prior to the damage or destruction described in this Paragraph. If the property owner receives a homestead exemption on another homestead during the same five-year period, the damaged or destroyed property shall not be entitled to keep the special assessment level, and the land and buildings shall be assessed in that year at the percentage of fair market value set forth in the constitution. In addition, the owner must also maintain the homestead exemption set forth in Article VII, Section 20(A)(10) of the Constitution of Louisiana to qualify for the special assessment level set forth in Article VII, Section 18(G)(5) of the Constitution of Louisiana.

(b) Any owner entitled to the special assessment level as provided for in this Paragraph who is unable to reoccupy his homestead within five years from December thirty-first of the year following the disaster shall be eligible for an extension of the special assessment level on the homestead for a period not to exceed two years. A homeowner shall be eligible for this extension only if the homeowner's damage claim is filed and pending in a formal appeal process with any federal, state, or local government agency or program offering grants or assistance for repairing or rebuilding damaged or destroyed homes as a result of the disaster, or if a homeowner has a damage claim filed and pending against the insurer of the property. The homeowner shall apply for this extension of the special assessment level with the assessor of the parish in which the homestead is located. The assessor shall require the homeowner to provide official documentation from the government agency or program evidencing the homeowner's participation in the formal appeal process or official documentation evidencing the homeowner has a damage claim filed and pending against the insurer of the property.

(c) After expiration of the extension authorized in Subparagraph (b) of this Paragraph, an assessor shall have the authority to grant up to three additional one-year extensions of the special assessment level on a case-by-case basis. A homeowner shall only be eligible for an additional extension if the owner has made a good faith attempt to secure a contractor or builder to complete the needed repairs or reconstruction of the home but is unable to complete the project due to uncontrollable contractor or builder delays. In order to qualify for this extension, the homeowner shall provide to the assessor documentation evidencing good faith in attempting to secure a contractor or builder to complete the project.

Acts 1962, No. 316, §1. Amended by Acts 1976, No. 387, §1, eff. Jan. 1, 1978; Acts 1978, No. 666, §1, eff. Jan. 1, 1979; Acts 1981, No. 432, §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; Acts 2004, No. 313, §1, eff. June 18, 2004; Acts 2005, No. 382, §1, eff. June 30, 2005; Acts 2005, 1 st Ex. Sess., No. 30, §1, eff. Oct. 31, 2006; Acts 2006, 1 st Ex. Sess., No. 24, §1, eff. Feb. 23, 2006; Acts 2010, No. 865, §1, eff. Jan. 1, 2011.
La. Rev. Stat. § 47:463.164 — LA Code / Code revised-statutes / Title 47 / Section 463.164
Special prestige license plates; "I'm Creole"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "I'm Creole" plate, provided there is a minimum of one thousand applicants for such plate. These license plates shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, and vans.

B. The plate shall be of a color and design selected by the Council for the Development of French in Louisiana, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the phrase "I'm Creole...and proud" and shall also include a prominent image celebrating the Creole culture.

C. 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.

D. The department shall collect an annual royalty fee of fifteen dollars for this special prestige license plate, which shall be disbursed in accordance with Subsection E of this Section. This fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The monies received from the additional fifteen dollar fee shall be disbursed solely to fund scholarships to "La Fondation Louisiane for the Escadrille Louisiane" scholarship program of the Council for the Development of French in Louisiana.

F. The secretary shall establish rules and regulations as are necessary to implement the provisions of this Section.

Acts 2013, No. 276, §1.
La. Rev. Stat. § 47:4304 — LA Code / Code revised-statutes / Title 47 / Section 4304
Requirements for exemption
Status: in_force

A. In determining whether to recommend a contract of exemption from taxation, the secretary of economic development and the Board of Commerce and Industry, by rule and in its deliberations, and in determining whether to enter into such a contract of exemption, the governor and the Legislative Budget Committee may consider any and all factors which are relevant to the continued operations of the applicant, or expanded operations of the applicant, including but not limited to the following:

(1) The benefits to the state in terms of continued employment opportunities, investment in, and modernization of, facilities, expenditures for goods and services, and contributions to the revenue base of the state and local governments and the creation of new and additional permanent jobs.

(2) Competitive conditions existing in other states or in foreign nations.

(3) The economic viability of the applicant, and the effect of any tax exemptions on economic viability.

(4) The effects on applicant of temporary supply and demand conditions.

(5) The effect of casualties and/or natural disasters.

(6) The effects of United States and foreign trade policies.

(7) The effect of federal laws and regulations bearing on the economic viability within the state of the applicant.

(8) The competitive effect of like or similar exemptions granted to other applicants.

(9) Those terms and conditions of the contract that shall provide for guarantees of employment and for clawbacks in the event of nonperformance of such guarantees and such other terms and conditions as shall be favorable to the continued operation and staffing of the business.

B. No contract of exemption shall be entered into pursuant to this Chapter with any person which has been assessed any criminal penalties, pursuant to R.S. 30:2025, within twenty-four months preceding the application. The record of civil violations, pursuant to R.S. 30:2025, shall be considered before entering into a contract of exemption. Nor shall any person in default on any filing or payment to the state, to any of its agencies, or to any of its political subdivisions following a final assessment or judgment be eligible to enter into a contract pursuant to this Act*.

C. The board shall adopt rules and regulations requiring that contracts entered into hereunder shall require a good faith effort on the part of the person to contract with or to do business with businesses domiciled in the state of Louisiana.

D.(1) The board shall by rule require that any person whose primary business endeavor is the commercial treatment, disposal, or destruction of hazardous waste generated from outside Louisiana, and applying for the benefits of this Chapter shall submit information relative to the impact the person's business has had or will have on the environment and the person's history of compliance with environmental laws in this state or any other state where the applicant has operated.

(2) The board shall require that in contracting with or in doing business with another business, each entity applying for an exemption pursuant to this Chapter shall agree to give a right of first refusal to businesses domiciled in Louisiana, provided the Louisiana business can perform such contract or business activity under similar terms and conditions and at no additional cost to the entity granted the exemption under this Chapter.

E.(1) The board shall adopt rules and regulations requiring that any person applying for the benefits of this Chapter shall designate and set aside for awarding to minority-owned businesses an amount not less than ten percent of the value of the anticipated total procurement of goods and services including construction for the exempted project without added expense; provided such minority-owned businesses are majority owned and operated by Louisiana residents and are competent to deliver the required products and services in a timely manner and perform the required work in a timely manner during the construction and operation of the project.

(2) The Board of Commerce and Industry and the Governor's Office of Minority Business Enterprise shall adopt rules and regulations pertaining to the identification and certification of minority-owned businesses which qualify under this Chapter.

(3) The Board of Commerce and Industry and the Governor's Office of Minority Business Enterprise shall take into consideration whether minority contractors are available in granting the exemptions under this Chapter.

Added by Acts 1982, No. 773, §1; Acts 1987, No. 356, §1; Acts 1987, No. 535, §1; Acts 1987, No. 921, §1; Acts 1993, No. 400, §1, eff. July 1, 1993; Acts 1998, No. 32, §1; Acts 2005, No. 403, §1.

*Acts 2005, No. 403, amending R.S. 47:3201-3205 and 4301-4306.
La. Rev. Stat. § 47:9013 — LA Code / Code revised-statutes / Title 47 / Section 9013
Commercial advertising on tickets
Status: in_force

A. The corporation may enter into contracts with any persons that provide for the placement of commercial advertising on tickets. For purposes of this Section, "commercial advertising" shall mean advertising intended for the sole benefit of the advertiser and shall not include promotional advertising intended for the benefit of the advertiser as well as the promotion of the sale of lottery tickets.

B. The nature of the advertising authorized in this Section and the procedures for its acceptance as well as the implementation of this Section shall be provided by rules adopted by the board of directors. The board shall retain, in its complete discretion, the authority to accept or reject any bid. Advertisements for tobacco and alcohol products shall not be accepted.

C. Implementation of this Section shall be in the manner provided in the procurement rules and regulations adopted by the board of directors pursuant to the authority granted by R.S. 47:9007 and 9028, and approved by the Legislative Oversight Committee as provided in R.S. 47:9019.

Acts 1993, No. 885, §1.
La. Rev. Stat. § 47:112.2 — LA Code / Code revised-statutes / Title 47 / Section 112.2
Mobile workforce employer exemption from withholding and reporting requirement
Status: in_force

A. Except as otherwise provided in this Section, an employer is not required to withhold taxes pursuant to R.S. 47:112 on wages that are paid to an employee described in R.S. 47:248. If, during the calendar year, the number of days an employee spends performing employment duties for the employer and any entity related to the employer in this state exceeds the thirty-day threshold described in R.S. 47:248(B)(1)(a), an employer shall withhold and remit tax to this state for every day in that calendar year, including the first thirty days during which the employee performed employment duties in this state.

B. The Department of Revenue shall not require the payment of any penalties or interest otherwise applicable for failing to deduct and withhold income taxes as required under this Subpart if, when determining whether withholding was required, the employer met either of the following conditions:

(1) The employer at its sole discretion maintained a time and attendance system specifically designed to allocate employee wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for the employer, and the employer relied on data from that system.

(2) The employer did not maintain a time and attendance system, and the employer relied on either:

(a) Its own records, maintained in the regular course of business, of the employee's location.

(b) The employee's reasonable determination of the time the employee expected to spend performing employment duties in this state provided the employer did not have actual knowledge of fraud on the part of the employee in making the determination and provided that the employer and the employee did not collude to evade taxation in making the determination.

C. For purposes of this Section, an employee shall be considered present and performing employment duties within this state for a day if the employee performs more of the employee's employment duties in this state than in any other state during that day. Any portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties.

Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §1, eff. June 20, 2025.
La. Rev. Stat. § 47:463.56 — LA Code / Code revised-statutes / Title 47 / Section 463.56
Special prestige license plate for Girl Scouts of U.S.A.
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "Girl Scouts of U.S.A." plate, when the applicable statutory provisions are met and its system is updated to accommodate the creation of new plates. The plate shall be restricted to passenger cars, pick-up trucks, vans, and recreational vehicles. The secretary shall work in conjunction with the executive director of Girl Scouts Louisiana East and the executive director of Girl Scouts of Louisiana - Pines to the Gulf to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3), and shall include the Girl Scouts of U.S.A. logo and the words "Making the World a Better Place".

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

C. A one-time fee of twenty-five dollars shall be paid for each plate, which shall be in addition to the regular motor vehicle registration license fee.

D. A royalty fee of twenty-five dollars shall be collected by the department and shall be forwarded to the Girl Scouts Louisiana East or Girl Scouts of Louisiana - Pines to the Gulf based on the parish domicile of the vehicle as set forth in Subsection H of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana, and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The secretary shall establish such 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, the transfer and disposition of such license plates, the colors available, and the design criteria.

F. The monies received from the royalty fees shall be used solely for the support of programs established and administered by the Girl Scouts Louisiana East or Girl Scouts of Louisiana - Pines to the Gulf.

G. Upon the signing of a contract authorizing the use of the logo of the Girl Scouts of U.S.A., the secretary of the Department of Public Safety and Corrections shall establish prestige motor vehicle license plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the Girl Scouts of U.S.A. to use the royalty fees as provided in Subsection F of this Section.

H.(1) The royalty fee provided for in Subsection D of this Section shall be remitted to the Girl Scouts Louisiana East if the parish domicile of the vehicle is Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton Rouge, or West Feliciana.

(2) The royalty fee provided for in Subsection D of this Section shall be remitted to the Girl Scouts of Louisiana - Pines to the Gulf if the parish domicile of the vehicle is Acadia, Allen, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell, Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Carroll, Evangeline, Franklin, Grant, Iberia, Jackson, Jefferson Davis, Lafayette, LaSalle, Lincoln, Madison, Morehouse, Natchitoches, Ouachita, Rapides, Red River, Richland, Sabine, St. Landry, St. Martin, Tensas, Union, Vermilion, Vernon, Webster, West Carroll, or Winn.

Acts 1998, 1st Ex. Sess., No. 85, §1; Acts 2022, No. 243, §1.
La. Rev. Stat. § 47:157 — LA Code / Code revised-statutes / Title 47 / Section 157
Basis for depreciation
Status: in_force

The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in R.S. 47:139 for the purpose of determining the gain upon the sale or other disposition of such property.
La. Rev. Stat. § 47:1584 — LA Code / Code revised-statutes / Title 47 / Section 1584
Innocent spouse rule
Status: in_force

A. In addition to the provisions of R.S. 47:101(B)(7), a natural person shall be relieved from liability for any tax, penalties, interest, or other amounts for the applicable tax year as provided in this Section as if the person is an innocent spouse as provided for in this Section.

B. A spouse shall be relieved from such liability to the extent that such liability is attributable to the failure to file a report or return, or to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, and occurs under the following conditions:

(1) The spouse is a spouse of a taxpayer who failed to file a report or return, or who failed to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle, or the spouse of a taxpayer whose business entity so failed.

(2) The spouse establishes that he did not know of, and had no reason to know of such failure.

(3) Taking into account all of the facts and circumstances, it is inequitable to hold the spouse liable for the failure to file or pay a tax, penalty, interest or other amount as required under any provision of this Subtitle attributable to such actions of the other spouse.

(4) The spouse elects the benefits of this Section not later than two years after the date the secretary has begun collection activities with respect to the spouse making the election. However, the secretary may nevertheless relieve the spouse of such liability as provided for in this Section, if she further finds both of the following:

(a) Either the spouse had little or no involvement with the actions of the other spouse, and that the spouse did not know of, and had no reason to know of, such actions, or that the spouse was mentally or physically coerced to maintain silence regarding such actions.

(b) Taking into account all the facts and circumstances, it is inequitable to hold the spouse liable for any failure to file a return or report or failure to remit any tax, penalty, interest or other amount as required under any provision of this Subtitle.

C.(1) If a spouse who otherwise qualifies for relief under Subsection B of this Section establishes he did not know, and had no reason to know, the actions of his spouse leading to the failure to file or pay, then such spouse shall be relieved of liability for tax, interest, penalties, and other amounts to the extent that such liability is attributable to the actions of the other spouse of which the spouse did not know and had no reason to know.

(2) In addition, a spouse who qualifies for relief pursuant to this Section may have any lien, privilege, mortgage, or other encumbrance recorded by virtue of this Subtitle cancelled on any property that the spouse can show to the satisfaction of the secretary is for the spouse's personal use, such as the place where the spouse resides.

Acts 2005, No. 295, §1, eff. June 29, 2005.

NOTE: See Acts 2005, No. 295, §2, relative to retroactivity.
La. Rev. Stat. § 47:335.7 — LA Code / Code revised-statutes / Title 47 / Section 335.7
Cooperating sovereigns
Status: in_force

The agreement authorized by this Chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

Acts 2001, No. 72, §1, eff. May 24, 2001.
La. Rev. Stat. § 47:501 — LA Code / Code revised-statutes / Title 47 / Section 501
Owner to secure registration
Status: in_force

A. Every owner of a motor vehicle, trailer, or semitrailer, or other vehicle intended to be operated upon the public highways in this state shall, before operating the same, apply to the secretary of the Department of Public Safety and Corrections for and obtain the registration thereof and pay the state registration or license tax imposed by this Chapter, except where the secretary of the Department of Revenue has found that the registration and license taxes have been previously paid to a motor vehicle dealer pursuant to R.S. 47:303(B)(5). This Section does not apply to the owner of any vehicle which is exempted by this Chapter, nor to the owner who is permitted to operate a vehicle under the special provisions relating to lienholders, manufacturers, dealers, and nonresidents, as provided in this Chapter.

B. Every vehicle required to be registered under the provisions of this Chapter shall be registered in the parish of domicile of the owner, or if the owner is not domiciled in Louisiana, in a parish in which the owner has a residence.

C.(1) An individual applying for initial registration of a motor vehicle, trailer, semitrailer, or other vehicle intended to be operated upon the public highways of this state shall provide a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military. An individual applying for initial registration through the mail shall include a copy of a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military with his application. The individual's full legal name and the number on the identification provided shall be placed on the application.

(2) An individual applying for the first renewal of registration of a motor vehicle, trailer, semitrailer, or other vehicle intended to be operated upon the public highways of this state shall provide a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military. An individual applying for a first renewal through the mail shall include a copy of a current and valid photo identification which includes the owner's full legal name and license number or identification card number issued in this state, another state, or by the United States military with his application. The individual's full legal name and the number on the identification provided shall be placed on the application.

(3) Failure to provide information required in this Subsection shall be cause for the Department of Public Safety and Corrections to reject the application and return the application for registration to the owner.

(4) For the purposes of this Subsection, an applicant's full legal name shall be defined in compliance with the Real ID Act, if implemented. If and until such time as the Real ID Act is implemented, the applicant's full legal name shall be defined as the given name or names that appear on an official birth certificate together with the surname as it appears on the official birth certificate unless the surname is changed in accordance with R.S. 9:292. No other name shall be permitted to be used unless the applicant provides proof of name change granted by a district court in accordance with the law. Should the Real ID Act be implemented, the full legal name shall be defined as stated by the Real ID Act. The department shall promulgate rules and regulations as are necessary to implement the provisions of this Item.

Amended by Acts 1982, No. 699, §2, eff. Aug. 2, 1982; Acts 1995, No. 393, §2, eff. June 16, 1995; Acts 1997, No. 658, §2; Acts 2008, No. 594, §2, eff. June 1, 2009; Acts 2009, No. 224, §3, eff. June 1, 2009; Acts 2012, No. 518, §1.
La. Rev. Stat. § 47:872 — LA Code / Code revised-statutes / Title 47 / Section 872
Prohibition against delivery sales
Status: in_force

No person who is engaged in the business of selling or distributing cigarettes may ship or transport, or cause to be shipped or transported, cigarettes to any consumer in the state. The provisions of this Section shall apply regardless of whether the person engaged in the business of selling or distributing cigarettes is located within or outside of the state.

Acts 2003, No. 1128, §1, eff. July 2, 2003; Acts 2013, No. 221, §3.
La. Rev. Stat. § 47:287.11 — LA Code / Code revised-statutes / Title 47 / Section 287.11
Tax imposed
Status: in_force

A. There shall be levied, collected, and paid for each taxable year a tax upon the Louisiana taxable income of corporations and other entities taxed as corporations for federal income tax purposes, which entities shall be considered to be corporations for the purposes of this Chapter only, other than insurance companies as hereinafter provided.

B. Corporations shall be taxed on their Louisiana taxable income, except as otherwise exempted.

C. Taxable years affected.

(1) The provisions of this Part shall apply to taxable years beginning after December 31, 1986, including taxable years deemed to have commenced on January 1, 1987, by the provisions of R.S. 47:287.443.

(2) Taxable years beginning prior to January 1, 1987, shall not be affected by the provisions of this Part, but shall remain subject to the applicable provisions of R.S. 47:21 et seq.

D. Insurance companies shall not be subject to this Part but shall continue to be taxed pursuant to the provisions of R.S. 47:21 and R.S. 47:221 et seq., and as otherwise provided by law.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1998, No. 42, §1, applicable to taxable periods beginning after December 31,1997.
La. Rev. Stat. § 47:337.10 — LA Code / Code revised-statutes / Title 47 / Section 337.10
Optional exemptions
Status: in_force

A. A political subdivision may provide for a sales and use tax exemption as provided for in R.S. 47:305.5(A) through (E) for the sales, cost, or lease and rental price of manufacturing machinery and equipment, either effective upon adoption or enactment or phased in over a period of time, or effective for a certain period of time or duration, all as set forth in the instrument, resolution, vote, or other affirmative action providing for the exemption. However, any ordinance or resolution enacted pursuant to this Section or its predecessor that exempts manufacturing machinery and equipment in effect on December 31, 2024, shall remain in effect even if the ordinance or resolution does not adopt all of the definitions, exemptions, and limitations provided for in R.S. 47:305.5.

B. Pursuant to the authority provided for in Subsection A of this Section, a political subdivision may provide an exemption from its tax for any class or classes of manufacturers.

C. The following medications shall be exempt from the sales and use tax of any political subdivision in Caddo Parish:

(1) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not limited to Visudyne and Macugen.

(2) Complex biologics such as monoclonal antibodies, including but not limited to Infliximab.

D. Except for exemptions required by law, specifically including R.S. 47:305.64, 305.76, 337.9(D)(34), and 338.52, a political subdivision may provide for a sales and use tax exemption as provided for in R.S. 47:305.2(A).

E. A political subdivision may, by ordinance or resolution, provide for the exemption provided for in this Section; however, the ordinance or resolution shall provide for the adoption of all of the definitions, exemptions, and limitations provided for in the referenced Section.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 1, 1 st Ex. Sess., §1, eff. Mar. 23, 2004; Acts 2005, No. 344, §1, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 245, §1, eff. July 1, 2007; Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 459, §2, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2010, No. 1015, §1; Acts 2011, 1 st Ex. Sess., No. 42, §1; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2020, No. 138, §1; Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2023, No. 62, §2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
La. Rev. Stat. § 47:299.37 — LA Code / Code revised-statutes / Title 47 / Section 299.37
Offset and remittance to the claimant
Status: in_force

A. Upon acceptance of an offset claim or claims that have not been disallowed the secretary shall remit to the claimant the amount of claim or claims that can be paid out of the amount of the individual's refund, provided that any liability owed to the secretary under individual income tax law has been satisfied.

B. Any amount offset by the secretary shall be held by the Department of Revenue for a period of forty-five days from the date of mailing of the notice of offset to the individual.

C. If a written contest to the offset is made within the forty-five day period, the amount of offset shall be further held pending the final disposition of the matter by the claimant or by a court.

D. If no written contest to the offset is made within the forty-five day period, such failure by the individual shall be deemed a waiver of the individual's right to contest the offset and the amount of offset shall be credited against the individual's debt to the claimant.

Acts 1992, No. 735, §1; Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:302.20 — LA Code / Code revised-statutes / Title 47 / Section 302.20
Disposition of certain collections in Terrebonne 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 Terrebonne Parish under the provisions of R.S. 47:302(C) 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 "Houma/Terrebonne Tourist Fund".

B. The monies in the Houma/Terrebonne Tourist Fund shall be subject to an annual appropriation by the legislature. In Fiscal Years 1995-1996, 1996-1997, and 1997-1998, the monies in the fund shall be available to the Houma Area Convention and Visitors Bureau to fund the development of tourism and other economic growth projects within the parish of Terrebonne. Thereafter, fifty percent of the monies in the fund shall be available to the Houma Area Convention and Visitors Bureau and fifty percent of the monies in the fund shall be available to the Houma Downtown Development Corporation to fund the development of tourism and other economic growth projects within the parish of Terrebonne. 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 state general fund.

Acts 1995, No. 763, §1; Acts 1999, No. 225, §2, eff. June 11, 1999; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:63 — LA Code / Code revised-statutes / Title 47 / Section 63
Deductions from gross income; dividends received by corporations
Status: in_force

In computing the net income of a corporation, deductions shall be allowed for the amount received as dividends from another corporation to the extent that such dividends have been earned within the State of Louisiana and the income from which paid has been taxed under this Chapter or under Act 21 of 1934, as amended.
La. Rev. Stat. § 47:1923.1 — LA Code / Code revised-statutes / Title 47 / Section 1923.1
Orleans Parish; retired assessors and assessor's employees; creation of fund
Status: in_force

A.(1) There is hereby created within the office of assessor of the parish of Orleans a special fund which shall be known as the Orleans Parish Assessor's Office Retired Employees Insurance Fund, hereinafter referred to as the "OPAREIF", to finance the payments of insurance premiums by the assessor of Orleans Parish for eligible retired assessors and retired employees of the office of the assessor of Orleans Parish as provided in R.S. 47:1923(D)(1).

(2) Annually, the assessor of the parish of Orleans shall deposit money from the office of the assessor of the parish of Orleans general fund into the OPAREIF until the total amount of the money deposited in the OPAREIF equals the accrued liability of the benefits payable pursuant to R.S. 47:1923(D)(1). The accrued liability and funded status shall be recalculated annually as of the close of the fiscal year. No deposit shall be required if the office of the assessor of the parish of Orleans has less than fifty thousand dollars available in its general fund after annual operations.

(3) The assessor of the parish of Orleans shall invest the money in the OPAREIF in the Louisiana Asset Management Pool.

(4) The earnings on the money invested pursuant to this Section shall be available for the assessor of the parish of Orleans to withdraw for the purpose of paying the insurance premiums provided in R.S. 47:1923(D)(1). No earnings shall be withdrawn if the balance in the OPAREIF is less than seventy percent of the accrued liability calculated pursuant to Paragraph (2) of this Subsection. In any year following an actuarial determination that the fund balance is less than seventy percent threshold, no earnings shall be withdrawn from the OPAREIF, and any balance owed for the payment of insurance premiums as required by R.S. 47:1923(D)(1) shall be paid in full directly from the office of the assessor of the parish of Orleans.

(5) The money deposited into the OPAREIF pursuant to this Section and the accumulated earnings up to the required total shall not be appropriated except for the investment and payment of premiums as provided for in this Section.

B. The legislative auditor shall audit the fund annually and the expense of such audit shall be paid by the assessor of the parish of Orleans.

Acts 2013, No. 293, §1.
La. Rev. Stat. § 47:222 — LA Code / Code revised-statutes / Title 47 / Section 222
Gross income of life insurance companies
Status: in_force

In the case of a life insurance company, the term "gross income" means the gross amount of income received during the taxable year from interest, dividends, and rents.

The term "reserve funds required by law" includes, in the case of assessment insurance, sums actually deposited by any company or association with state or territorial officers pursuant to law as guaranty or reserve funds, and any funds maintained under the charter or articles of incorporation of the company or association exclusively for the payment of claims arising under certificates of membership or policies issued upon the assessment plan and not subject to any other use.
La. Rev. Stat. § 47:321.1 — LA Code / Code revised-statutes / Title 47 / Section 321.1
Imposition of tax
Status: in_force

A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property or digital product as defined in Chapter 2 of this Subtitle. The levy of the tax shall be as follows:

(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of forty-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.

(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.

(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.

(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of forty-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.

(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.

(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.

B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined by Chapter 2 of this Subtitle; the levy of the tax to be as follows:

(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of forty-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.

(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.

(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.

(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of forty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.

(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.

(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.

C.(1) Except as provided for in Paragraph (2) of this Subsection, in addition to the tax levied on sales of services by R.S. 47:302(C), 321(C), and 331(C) and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of services in this state, as those services are defined by Chapter 2 of this Subtitle, at the rate of forty-five hundredths of one percent of the amounts paid or charged for the services.

(2) Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Paragraph (1) of this Subsection, there is hereby levied an additional tax of fifty-five hundredths of one percent of the amounts paid or charged for all sales of services in this state, as those services are defined by Chapter 2 of this Subtitle.

(3) Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent upon all sales of services in this state, as those services are defined by Chapter 2 of this Subtitle.

D. The tax levied herein shall be collected from the dealer or wholesaler as provided for and as defined by Chapter 2 of this Subtitle; shall be paid at the time and in the manner provided therein; shall be in addition to all other taxes, whether levied in the form of sales, excise, license, or privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 2 of this Subtitle.

E. The provisions of Subparagraphs (A)(1)(a) and (b) and (2)(a) and (b), (B)(1)(a) and (b) and (2)(a) and (b), and Paragraphs (C)(1) and (2) of this Section shall be inapplicable, inoperative, and of no effect after December 31, 2029.

F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

G. The avails of the tax collected under this Section shall be deposited immediately into the state treasury, and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall pay the remainder of the monies into the state general fund.

H. No amount of additional revenue collected as a result of this Section shall be remitted to any tax increment financing district or economic development project.

I, J. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2 nd Ex. Sess., No. 12, §1, eff. June 28, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff. June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 3 rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 26, §2, regarding applicability.

NOTE: See Acts 2019, No. 199, re: applicability.
La. Rev. Stat. § 47:7004 — LA Code / Code revised-statutes / Title 47 / Section 7004
Licensing
Status: in_force

A. The department shall license an applicant to manufacture, sell, distribute, transport, or repair at such fees as it shall determine to be reasonable, unless it determines that the issuance of such license is inconsistent with the public interest.

B. In determining the public interest, the following factors shall be considered:

(1) Maintenance of effective controls against diversion of particular gaming equipment into other than legitimate and lawful channels.

(2) Compliance with applicable state and local law.

(3) Prior conviction record of applicant under federal, state, or foreign laws.

(4) Past experience in the manufacture, sale, distribution, transportation, or repair of gaming equipment, and the existence and the establishment of effective controls against diversion.

Acts 1987, No. 443, §1.
La. Rev. Stat. § 47:11 — LA Code / Code revised-statutes / Title 47 / Section 11
Tax credit for electric and natural gas service
Status: in_force

A. Recognizing that the state of Louisiana must depend upon natural gas produced in the federal domain of the outer continental shelf as a supplement to its declining domestic supply, and recognizing that this natural gas is regulated exclusively by agencies of the federal government and is therefore outside of the regulatory jurisdiction of the state of Louisiana, and that the necessarily higher transportation and marketing costs for such natural gas results in higher fuel costs for utilities and industries within the state dependent thereon, the following tax credits, being deemed fair and in the best interest of the state, are hereby authorized.

B. Every electric generating plant and natural gas distribution service municipally owned or regulated, or regulated by the Louisiana Public Service Commission and every direct purchaser of natural gas from the owner of the natural gas, other than an owner of natural gas regulated by a municipality or the state, for consumption only by such purchaser, shall be allowed a direct tax credit against any tax or combination of taxes, other than severance taxes, owed to the state, upon showing that fuel costs for electricity generation or natural gas distribution or consumption have increased as a direct result of increases in transportation and marketing costs of natural gas delivered from the federal domain of the outer continental shelf and upon which such entities are dependent for a portion of their supply. Increased transportation and marketing costs shall not include increases in wellhead prices or increases attributable to inflation factors. In the event that the increase in fuel costs exceeds the tax or combination of taxes owed to the state, every such electric generating plant, natural gas distribution service or other affected purchaser shall be issued tax warrants in amounts not to exceed in the aggregate the difference between the increase in the fuel costs and the tax or taxes owed to the state, which tax warrants may be used in the payment of any tax or combination of taxes owed to any parish, municipality, political subdivision or other taxing authority of the state. Tax credits and warrants shall be issued annually hereunder and shall not exceed two million dollars in the aggregate. No electric generating plant, natural gas distribution service, or other affected purchaser shall be issued tax credits or warrants totaling less than two hundred fifty dollars annually, except that increased costs totaling less than the minimum credit established herein may be carried forward and accumulated for three years from the year in which the increased costs occur in order that the applicant may utilize the tax credit authorized herein prior to the end of the prescriptive period otherwise set forth in this Title. In the event that total increased fuel costs exceed two million dollars in the aggregate, the Secretary of the Department of Revenue shall issue tax credits and warrants based on a formula to be fixed by regulation which shall insure each qualifying applicant a proportionate share of the maximum tax credits established herein.

C. The secretary of the Department of Revenue shall promulgate rules providing for the determination of the amount of any tax credit or tax warrant provided for herein and for administration of the provisions of this Section.

D. The state shall have a right of recovery of tax credits granted pursuant to this Section in the event that increased transportation and marketing costs for which credits are granted hereunder are reimbursed or refunded for any reason to any entity receiving the credit.

Added by Acts 1978, No. 599, §1, eff. July 1, 1979. Acts 1997, No. 658, §2.
La. Rev. Stat. § 47:492 — LA Code / Code revised-statutes / Title 47 / Section 492
Amateur radio station plates for owners and operators
Status: in_force

A. The provisions of this Section shall be applicable to amateur radio station owners or operators.

B. Upon application of an amateur radio station owner or operator, the secretary shall issue an amateur radio station plate, to be used in lieu of the regular motor vehicle registration license plates, which shall be inscribed with the official call letters of the amateur radio station owned or operated by such applicant, as assigned by the Federal Communications Commission, and the designation "Amateur Radio". The applicant shall comply with the state laws relating to registration and licensing of motor vehicles and shall, at the time of application, present such proof of his status as an amateur radio station owner or operator as shall be acceptable to the secretary.

C. For each plate, the department shall collect the regular motor vehicle registration license fee as provided in R.S. 47:463 and a three dollar and fifty cent fee to be retained by the department to offset a portion of administrative costs.

D. The secretary shall establish such rules and regulations as are necessary to implement the provisions of this Section.

E. On the application of any person who is an amateur radio station owner or operator and who is also either a person with a mobility impairment as defined in R.S. 47:463.4(E) or a disabled veteran as defined in R.S. 47:490.4, the secretary shall issue to such applicant a special license plate in accordance with Subsection A of this Section which shall contain the appropriate symbol indicating that the applicant is also a person with a mobility impairment or a disabled veteran.

F. The secretary shall on or before the first day of November of each year furnish to the sheriff of each parish in the state of Louisiana an alphabetically arranged list of the names, addresses, and call letters inscribed on the license plate of each person to whom a license plate is issued as provided in this Section for public information, inquiry, and use in case of emergency.

G. Oversight review of the secretary's rules and regulations shall be conducted by the House and Senate Committees on Transportation, Highways and Public Works.

Acts 2006, No. 353, §1, eff. June 13, 2006; Acts 2010, No. 12, §1; Acts 2014, No. 811, §25, eff. June 23, 2014.
La. Rev. Stat. § 47:338.163 — LA Code / Code revised-statutes / Title 47 / Section 338.163
Acadia Parish sales tax authorized
Status: in_force

A. The police jury of Acadia Parish is hereby authorized to create within said parish a sales tax district which shall be designated as the Acadia Parish Sales Tax District. The district may contain all or any portions of the territory contained within the present boundaries of said parish. However, no municipality, or any portion thereof, situated within the parish shall be included within the sales tax district unless the governing authority of any municipality to be included concurs, by resolution duly adopted, in its inclusion.

B. The sales tax district shall be created by ordinance of the police jury of Acadia Parish and shall set forth therein the area or areas of the parish included in said district. The governing authority thereof shall be the police jury of said parish, its domicile shall be the regular meeting place of said police jury and the officers of the police jury shall be the officers of the sales tax district.

C. Notwithstanding any other provision of law, and in addition to any other sales and use tax now or hereafter levied and collected, the police jury of Acadia Parish, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the 1974 Constitution of the State of Louisiana to levy and collect an additional sales and use tax not exceeding one percent within the district, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance of the police jury and shall be levied upon the sale at retail, the use, the lease or rental, the consumption, the distribution and storage for use or consumption, of tangible personal property, and upon the sales of services within the district, all as presently or hereafter defined in R.S. 47:301 through 317. Except where inapplicable, the procedure established by R.S. 47:301 through 317, inclusive, shall be followed in the imposition, collection, and enforcement of the tax and procedural details necessary to be established to supplement the provisions of those Sections and to make said provisions applicable to the tax herein authorized shall be fixed in the ordinance of the police jury imposing the tax. The ordinance may provide for contract with the sheriff of the parish, the Acadia Parish School Board, or municipalities within the parish for collection of the tax. The tax shall be imposed and collected uniformly throughout the area of the district as created. The proceeds of the tax shall be dedicated solely for the purposes approved by the electorate, including the funding of the proceeds of such tax into bonds in the manner provided by Subpart F, Part III, Chapter 4, Title 39 of the Louisiana Revised Statutes of 1950, as amended, which funding may be submitted to the voters in the same proposition in which the tax is submitted.

D. The ordinance imposing the tax herein authorized shall be adopted by the police jury only after the question of the imposition of the tax shall have been submitted to the qualified electors of the district at an election called, conducted, canvassed, and promulgated in accordance with the general laws of the state of Louisiana and the majority of those voting in the election shall have voted in favor of the adoption of the ordinance. Voting machines shall be used in the election and all expenses of the election shall be borne by the parish of Acadia.

Added by Acts 1980, No. 131, §1, eff. July 1, 1980; Redesignated from R.S. 33:2738.55 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:332.5 — LA Code / Code revised-statutes / Title 47 / Section 332.5
Disposition of certain collections in Natchitoches Parish
Status: in_force

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 Natchitoches under the provisions of R.S. 47:331(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 the Natchitoches Historic District Development Fund as provided in and subject to R.S. 47:302.10(C).

Acts 1992, No. 977, §1, eff. July 1, 1992; Acts 1998, 1st Ex. Sess., No. 154, §2, eff. July 1, 1998; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:470 — LA Code / Code revised-statutes / Title 47 / Section 470
Trademark or copyrighted logo license plate program for certain vehicles; commercial
Status: in_force

A. The purpose of this Section is to establish a program to curb the theft of commercial motor vehicle license plates for commercial fleet vehicles.

B.(1) In addition to the provisions of this Chapter authorizing the issuance of commercial license plates, the secretary of the Department of Public Safety and Corrections shall establish a program authorizing the issuance of apportioned license plates containing the registered trademark or copyrighted logo of a company. The license plates shall be restricted to trucks, tandem trucks, truck-tractors, semitrailers, or trailers, as provided in R.S. 47:462, that are owned and operated by a company for a commercial use, provided that such vehicles are part of a fleet of twenty-five or more vehicles.

(2) Any applicant company shall meet the following qualifications to participate in the program. Such applicant shall:

(a) Be registered in Louisiana pursuant to the International Registration Plan.

(b) Have a registered trademark or copyrighted logo. No personalized information, including the name of a person or his initials nor any other non-registered trademark or non-copyright information shall qualify an applicant to participate in the program established pursuant to this Section.

(c) Meet any other necessary qualifications as determined by the office of motor vehicles pursuant to rules promulgated in accordance with the Administrative Procedure Act.

(3)(a) Each application by a company for a logo license plate shall include, but shall not be limited to the following information:

(i) The company name.

(ii) Any legal documents, including the Certificate of Registration from the United States Patent and Trademark Office verifying the trademark or copyrighted logo.

(iii) A drawing of the registered trademark or copyrighted logo.

(iv) The classification pursuant to R.S. 47:462 of vehicles to be registered.

(v) Any other information deemed necessary and appropriate by the secretary.

(b) No application shall be approved for a license plate if the trademark or copyright logo is "pending".

(4) Prior to the issuance of any license plate, it shall be the responsibility of the applicant to provide the office of motor vehicles with the express written consent of the holder of any trademark or copyright applicable to any logo, artwork, or phrase to be used on any license plate authorized by this Section. If the consent is not provided, then the relevant logo, artwork, or phrase shall not be used.

C. The department shall collect a one-time charge not to exceed three hundred dollars to offset the cost of production of the logo license plate, including administrative costs, which shall be in addition to the regular motor vehicle license fee established by law for the registration of the vehicles authorized under Paragraph (B)(1) of this Section.

D. The department shall establish rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to the qualifications, application process, collection of fees, and design criteria.

Acts 2006, No. 405, §1.
La. Rev. Stat. § 47:463.230 — LA Code / Code revised-statutes / Title 47 / Section 463.230
Special prestige license plate; "3' for Cyclists"
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige motor vehicle license plate to be known as the "3' for Cyclists" plate, provided that there is a minimum of one thousand applicants for such plate. The plate shall be restricted to use on passenger cars, pickup trucks, recreational vehicles, motorcycles, and vans.

B. The secretary shall work in conjunction with the Metro Bicycle Coalition of New Orleans, otherwise known as Bike Easy, to select the color and design of the plate, provided that it is in compliance with R.S. 47:463(A)(3). The design shall include the words "3' for Cyclists".

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

D. The department shall collect an annual royalty fee of twenty-five dollars that shall be disbursed in accordance with Subsection E of this Section. This royalty fee shall be in addition to the standard motor vehicle license tax imposed by Article VII, Section 5 of the Constitution of Louisiana and a handling fee of three dollars and fifty cents for each plate to be retained by the department to offset a portion of administrative costs.

E. The annual royalty fee shall be collected by the department and forwarded to the Metro Bicycle Coalition of New Orleans. The monies received from the royalty fees shall be used to assist the Metro Bicycle Coalition of New Orleans.

F. The secretary shall promulgate and adopt rules and regulations as are necessary to implement the provisions of this Section.

Acts 2024, No. 439, §1.
La. Rev. Stat. § 47:120.141 — LA Code / Code revised-statutes / Title 47 / Section 120.141
Income tax checkoff; donation for Dreams Come True, Inc.
Status: in_force

A. Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to Dreams Come True, Inc., hereinafter referred to as "DCT", in lieu of that amount being paid to him as a refund, in which case the refund shall be reduced by the amount so designated. The designation shall be made at the time of the filing of the current year tax return and shall be made on the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to Dreams Come True, Inc., in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subsection shall be invalid for lack of an authentic act.

B. DCT shall use the monies derived from such donations for the purpose of fulfilling dreams of children with life-threatening illnesses.

C. The Senate Committee on Revenue and Fiscal Affairs or the House Committee on Ways and Means, may, at their discretion, request a report from DCT relative to its operations. The form and content of the report shall be prescribed by the chairman of the committee, but the report shall at a minimum contain a detailed explanation of the revenues and expenditures, as well as a description of the organization's activities. The committee may summon any person employed by or associated with DCT to provide testimony with respect to the report.

D. Notwithstanding the provisions of R.S. 47:120.37(B), the donation provided for in this Section shall not be removed from the individual income tax return. The provisions of this Subsection shall expire on January 1, 2024.

Acts 2012, No. 363, §1, eff. May 31, 2012; Acts 2020, No. 33, §1.
La. Rev. Stat. § 47:338.5 — LA Code / Code revised-statutes / Title 47 / Section 338.5
Tax authorized; rate; city of New Iberia
Status: in_force

Notwithstanding any other provision of law, the governing body of the city of New Iberia is hereby authorized to levy and collect within the corporate limits of the city a tax of not in excess of two percent in the aggregate 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. Such tax shall be levied only after the question of its imposition has been submitted to and been approved by the majority vote of the qualified electors of the city at an election called therefor in accordance with the provisions of this Subpart. The taxes so imposed shall be levied and collected and otherwise shall be governed by the provisions of R.S. 47:338.25 through 338.46; provided, however, that the proceeds of the tax herein authorized shall be used by the governing authority for any lawful corporate purpose for which any funds of the city may be expended.

Added by Acts 1970, No. 181, §1; Redesignated from R.S. 33:2711.4 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:287.611 — LA Code / Code revised-statutes / Title 47 / Section 287.611
General requirement of return, statement, or list
Status: in_force

Any person made liable for the tax imposed by this Part shall make a return or statement according to the forms and regulations prescribed by the secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986.
La. Rev. Stat. § 47:2051.2 — LA Code / Code revised-statutes / Title 47 / Section 2051.2
Livingston Parish; collection of municipal taxes
Status: in_force

A. The sheriff and tax assessor of Livingston Parish and the governing authority of the city of Denham Springs may enter into an agreement which, if entered into by all three parties, shall authorize the sheriff to collect ad valorem taxes, charges, fees, and any amounts carried on the tax roll of the municipality.

B. Any such agreement shall include all of the following:

(1) A statement of the taxes, charges, fees, or other amounts which are to be collected by the sheriff pursuant to the agreement.

(2) Provision for the respective responsibilities or duties of the assessor and the sheriff with respect to such collections.

(3) Provision for the remittance to the municipality of funds collected and for compensation of the sheriff and tax assessor.

(4) A statement of any authority granted to the sheriff to enforce the collection of taxes and other amounts past due. Such statement may include:

(a) Provision for collection of taxes and other amounts which are delinquent or past due and owing to the municipality at the time the parties enter into the agreement.

(b) Provision for the method of enforcement of collection which may include any procedure authorized by law for the enforcement of collection of delinquent parish taxes.

(c) Provision for the sale of property and the remittance of the proceeds of the sale to the municipality.

(d) Provision for the transfer to the municipality of property which fails to sell.

C. The governing authority of the city of Denham Springs may enter into an agreement authorized by this Section only after the question of entering into such an agreement has been given a public hearing.

Acts 1999, No. 1106, §1.
La. Rev. Stat. § 47:302.44 — LA Code / Code revised-statutes / Title 47 / Section 302.44
Disposition of certain collections in St. Mary Parish
Status: in_force

A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301.3(1) in St. Mary Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of 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. Mary Parish Visitor Enterprise Fund.

B. The monies in the St. Mary Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available exclusively for use by the St. Mary Parish Tourist Commission to fund the development of tourism and other economic growth projects within the parish of St. Mary. 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 state general fund.

Acts 1997, No. 823, §2, eff. July 1, 1997; Acts 2025, No. 384, §8(B), eff. June 20, 2025.
La. Rev. Stat. § 47:631 — LA Code / Code revised-statutes / Title 47 / Section 631
Imposition of tax
Status: in_force

Taxes as authorized by Article VII, Section 4 of the Constitution of Louisiana are hereby levied upon all natural resources severed from the soil or water, including all forms of timber, including pulp woods, turpentine, and other forest products; minerals such as oil, gas, natural gasoline, distillate, condensate, casinghead gasoline, sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.

Acts 1997, No. 40, §1.
La. Rev. Stat. § 47:53.5 — LA Code / Code revised-statutes / Title 47 / Section 53.5
Exclusions from gross income; compensation for disaster services; out-of-state employees and nonresident corporations; limitations
Status: in_force

A.(1) There shall be excluded from the gross income of a nonresident business that performs disaster or emergency-related work within the state during a declared state disaster or emergency period all income received for disaster or emergency-related work conducted in this state during the disaster period. The nonresident business shall not be considered to have established a level of presence that would require the business to register, file, or remit the taxes imposed by Chapter 1 of Subtitle II of this Title to this state.

(2) There shall be excluded from the gross income of an out-of-state employee, compensation for personal services rendered by a nonresident individual who is an out-of-state employee during a declared state disaster or emergency. The out-of-state employee shall not be considered to have established residency or a presence in the state that would require the employee or the employee's employer to file and pay income taxes, to be subject to tax withholdings, or to be required to file and pay any other state or local tax or fee during the disaster period. The out-of-state employee and the employee's employer shall also be exempt from any related state or local employer withholding and remittance obligations.

B. For purposes of this Section, the following terms shall have the following meanings:

(1) "Critical infrastructure" means equipment and property that is owned or used by a communications provider or cable operator or for communications networks, electric generation, electric transmission and distribution systems, natural gas and natural gas liquids gathering, processing, and storage, transmission and distribution systems, and water pipelines and related support facilities, equipment, and property that serve multiple persons, including buildings, offices, structures, lines, poles, and pipes.

(2) "Declared state disaster or emergency" means any of the following disaster or emergency events:

(a) A disaster or emergency declared by executive order or proclamation by the governor pursuant to Chapter 6 of Title 29 of the Louisiana Revised Statutes of 1950.

(b) A disaster or emergency for which a federal declaration has been issued by the president.

(c) An event within the state for which a good-faith response is required and for which a registered business notifies the governor or appropriate local official of the event and the governor or appropriate local official declares a disaster or emergency under Chapter 6 of Title 29 of the Louisiana Revised Statutes of 1950.

(3) "Disaster or emergency-related work" means repairing, renovating, installing, building, rendering services, or other business activities that relate to critical infrastructure that has been damaged, impaired, or destroyed by the declared state disaster or emergency.

(4) "Disaster period" means a period that begins within ten days of the first day of the governor's declaration, the president's declaration or designation, or declaration by any other authorized state official or appropriate local government official, as set forth in this Section, whichever occurs first, and that extends for a period of sixty calendar days after the end of the declared disaster or emergency period, or any longer period authorized by the designated state official, agency, or local government.

(5)(a) "Nonresident business" means a business entity whose services are requested by a registered business in the state or by a state or local government for purposes of performing disaster or emergency-related work in the state and that prior to the declared state of emergency, the nonresident business was not registered to do business in this state, had no employees, agents, or independent contractors in this state, was not transacting business in this state, and has not filed and is not required to file any state or local tax return in this state.

(b) For purposes of this Paragraph, "nonresident business" shall include a business entity that is affiliated with a registered business in this state solely through common ownership.

(6) "Out-of-state employee" means a nonresident individual who does not provide services or activities in this state, except for disaster or emergency-related work during a disaster period.

(7) "Registered business in the state" means a business entity that is registered to do business in the state and was registered prior to a declared state of emergency.

C.(1) Nonresident businesses and out-of-state employees shall be required to pay transaction taxes and fees including but not limited to taxes on motor fuels, hotel occupancy taxes, car rental taxes, fees, or other sales and use taxes on purchases or services made in the state during the disaster period, unless these taxes are otherwise exempted during the disaster period.

(2) Upon request by the secretary of the Department of Revenue, any registered business in the state that requests any nonresident business to perform disaster or emergency-related work shall provide written notice to the secretary of the Department of Revenue within the disaster period. The written notice shall include the following:

(a) The name, address, and federal tax identification number of the nonresident business.

(b) The date of the request to the nonresident business to perform disaster or emergency-related work.

(c) The date and declaration number of the declared state disaster or emergency.

(d) A general description of the disaster or emergency-related work requested.

D. Any nonresident business or out-of-state employee that remains in the state after the disaster period shall be subject to the state's normal standards for establishing presence, residency, or doing business in the state and shall be subject to and responsible for any business or employee tax requirements that ensue.

E. The secretary of the Department of Revenue may promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section including, but not limited to rules to develop and issue forms or establish online processes.

Acts 2017, No. 358, §1, eff. July 1, 2017.
La. Rev. Stat. § 47:2153 — LA Code / Code revised-statutes / Title 47 / Section 2153
Notice of delinquency; tax lien holder; tax lien auction
Status: in_force

A. No later than the first Monday of February of each year, or as soon thereafter as possible, the tax collector shall send a written notice by certified mail, return receipt requested, to each tax notice party when the tax debtor has not paid all of the statutory impositions assessed on immovable property for the previous year. The notice shall inform the tax notice party that if the statutory impositions are not paid within twenty days after the sending of the notice, or as soon thereafter before the tax lien auction is scheduled, the tax collector will advertise for sale by public auction the tax lien and that the tax collector will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate. The notice shall be sufficient if it is in the following form:

"Year

Ward

Sect.

Ass. #

Property #

Notice #

********PLEASE NOTE********

[NAME OF POLITICAL SUBDIVISION]

*By law your ad valorem taxes and other statutory impositions are delinquent after December thirty-first. The law requires interest be charged as follows: A flat rate of one percent (1%) per month on a noncompounding basis on delinquent ad valorem taxes and other statutory impositions.

*If monies for payment of ad valorem taxes and statutory impositions are in escrow, please forward tax notice to your mortgage company.

*If a receipt is requested, enclose a self-addressed stamped envelope along with your payment.

*Please notify the sheriff's office or the assessor's office with all address changes.

*For questions about assessed value or millages contact:

Assessor's Office:

Property Tax Dept:

*Payment may be made online at __________________________

*[DATE OF NOTICE]. If ad valorem taxes and statutory impositions are not paid in full within twenty (20) days after this date, the tax collector will proceed to auction the tax lien for payment of taxes and other statutory impositions at [list location of the tax lien auction] beginning on [list first day of sale] and will issue a tax lien certificate in favor of the winning bidder. The tax lien certificate will be prima facie evidence of the validity of the tax lien and the assignment to the tax lien purchaser. You will have the right to pay the amounts due until the day before the auction. If the tax lien is sold at auction, you may terminate the lien according to law, but in order to terminate, you will be required to pay the delinquent obligation, which includes the five percent (5%) penalty, and interest not to exceed the rate of one percent (1%) per month on a noncompounding basis computed on the amount paid at auction by the tax lien certificate purchaser, together with other amounts in accordance with law.

*Until judgment of court is executed, the above-described tax lien auction shall not serve to terminate any ownership interest or right to possession that you have in the property. During the termination period, the tax lien certificate holder may not subject you to any eviction proceeding and is not entitled to collect any lease or rental payments. Any attempt to do so is unlawful and will subject the lienholder to penalty by law.

Total Assessed Value Tax Distributions

Millages

Homestead Exemption

Taxes and other Statutory Impositions Due

Assessment Information

[add taxing districts]

[add amount of tax due each district]

Total Assessed Value

Property Description

Total Statutory Impositions Due

Interest

Costs

Total

[Name of Tax Collector and Address]

Total Statutory Impositions Due

Interest

Cost

Total

[Tax Collector Name]

YEAR

WARD

SECT

ASS.#

PROPERTY

NOTICE #

Name of Tax Debtor

[address]

Make checks payable to: [Tax Collector Name]

Mail this portion of tax bill and payment to:[address]"

B.(1) If the certified mail sent to the tax debtor is returned for any reason, the tax collector shall resend the notice by first class mail and to "occupant" at the address listed and shall take additional steps to notify the tax debtor of the delinquent statutory impositions and pending tax lien auction, which shall include at least three of the following:

(a) Review the local telephone directory or internet for the tax debtor.

(b) Contact the assessor for potential updated addresses or other properties assessed in the tax debtor's name.

(c) Examine the mortgage and conveyance records of the parish where the property is located to determine whether there are any other transactions pertaining to the tax debtor.

(d) Attempt personal or domiciliary service of the tax bill.

(e) Post a notice of the tax lien auction at the property.

(f) Perform a computer search of digitized records and databases of the clerk of court or sheriff's office for addresses of other properties that may be assessed in the tax debtor's name.

(2) The tax collector shall send the notice by first class mail to all addresses that the tax collector discovers pursuant to Paragraph (1) of this Subsection and reasonably believes may be valid addresses for the tax debtor.

(3) The tax collector may recover all reasonable and customary costs actually incurred in complying with Paragraphs (1) and (2) of this Subsection.

C.(1)(a) At the expiration of twenty days' notice, counting from the day when the last of the written notices are sent, or as soon thereafter as practicable, the tax collector shall proceed to publish a notice of the delinquency and to advertise for auction the consolidated delinquent tax list under one form in the official journal of the political subdivision. The publication and advertisement shall be sufficient if it is in the following form:

"DELINQUENT TAX AND STATUTORY IMPOSITION LIST

______________________________ vs. Delinquent Tax Debtors

(insert appropriate taxing bodies)

By virtue of the authority vested in me by the constitution and the laws of the state of Louisiana, I will sell by public auction, at ____________________, beginning at __________ o'clock a.m. on __________, the __________ day of __________, ____, and continuing on each succeeding legal day, until the auction is completed, the tax lien. I will issue in favor of the winning bidder and record in the mortgage records a tax lien certificate to all immovable property on which taxes are now due to ___________________________, to enforce collection of taxes (insert affected taxing bodies) assessed in the year ____, together with interest thereon from January 1, ____, at a rate not to exceed one percent (1%) per month on a noncompounding basis until paid and all costs. The names of the delinquent tax debtors, the amount of statutory impositions due, including any due for prior years, and the immovable property assessed to each for which a tax lien certificate will be issued are as follows: (Insert names of delinquent tax debtors in alphabetical order, the amount of statutory impositions due, including any due for prior years on each specific piece of property, and the description of each specific piece of immovable property for which a tax lien certificate will be issued.)

At the auction, I will sell the tax lien to the winning bidder. The sale will be for cash or other payment method acceptable to the tax collector, in legal tender money of the United States.

At any time prior to the institution of an action to enforce the tax lien, the tax lien may be extinguished by paying the price paid at auction together with interest at the rate established at the tax lien auction which shall not exceed one percent (1%) per month on a noncompounding basis computed on the amount paid at auction by the tax lien certificate purchaser until terminated, a penalty at the rate of five percent (5%), and costs reimbursable pursuant to R.S. 47:2156. The termination payment shall also include the amount of any subsequent parish and municipal statutory impositions paid by the tax lien certificate holder, together with the applicable five percent (5%) penalty and any applicable interest computed on the statutory impositions at a rate of one percent (1%) per month on a noncompounding basis."

(b) In addition to the notice required to be published pursuant to Subparagraph (a) of this Paragraph, the tax collector may elect to publish via the internet the portion of the notification and advertisement that details the names of delinquent tax debtors, the amount of statutory impositions due, and the description of each specific piece of immovable property for which a tax lien certificate will be issued. In the instance of using the internet for the detailed listing of properties for which a tax lien certificate will be issued, the tax collector shall provide, within the original printed notification or advertisement, the web address where the comprehensive list of tax debtors and properties can be viewed.

(2) For the purpose of tax lien auctions, it shall be sufficient to advertise all property in the name of the tax debtor at the time that the assessment was made.

(3) For the purpose of tax lien auctions, it shall be sufficient to assess, describe, and advertise all property assessed in the following manner: by designating the tract or lot by the name by which it is commonly known, or by the number or letter by which it may be usually designated upon the regular tax roll or upon an official or private plan or sketch or by giving the boundaries or the names of the owners upon each side, or by the dimensions or description or name given in the act transferring the ownership thereof, or by such other further description as may furnish the means of reasonable identification.

(4) No tax lien auction shall be set aside or annulled for any error in description or measurement of the property assessed in the name of the tax debtor, provided that the property can be reasonably identified. No judgment annulling a tax sale or tax lien auction shall have effect until the price and all statutory impositions and costs are paid; however, this shall not apply to sales annulled because the taxes were paid prior to the date of sale.

(5) The tax collector may require all registered tax lien auction participants to provide a deposit, not to exceed one thousand dollars, prior to the commencement of the tax lien auction. If a deposit is required, the deposit of the winning bidder shall be applied toward the sale price at the time of purchase. A deposit from a nonwinning bidder shall be returned or refunded to the depositor no later than fourteen days after the close of the auction. The deposit shall be made in a form approved by the tax collector.

D. The failure of the tax collector to properly advertise the tax lien auction as specified in this Section shall not be a basis to annul the tax lien auction under R.S. 47:2286.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2009, No. 507, §1; Acts 2009, No. 511, §2; Acts 2010, No. 716, §1; Acts 2010, No. 817, §1; Acts 2010, No. 823, §1; Acts 2012, No. 836, §1; Acts 2019, No. 384, §1; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:1405 — LA Code / Code revised-statutes / Title 47 / Section 1405
Retention of records and property by the board
Status: in_force

All books, papers, records, moneys and other property, heretofore used or possessed by the board as heretofore existing, shall be retained by that board as it is created and continued herein.
La. Rev. Stat. § 47:338.183.1 — LA Code / Code revised-statutes / Title 47 / Section 338.183.1
Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
Status: in_force

A. The governing authority of a parish governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand according to the latest federal decennial census is hereby authorized to levy and collect an additional sales and use tax not to exceed one-half of one percent within the territorial jurisdiction of 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 shall be authorized to exceed the limitation found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54 and other law.

C. The sales and use tax so levied shall be imposed by ordinance of the parish governing authority and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of corporeal movable property, and on sales of services in the parish, all as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. However, the ordinance imposing the tax shall be adopted by the parish governing authority only after the question of the imposition of the tax shall have 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 shall have voted in favor of the adoption of the ordinance.

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 Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.

Acts 2013, No. 218, §1.
La. Rev. Stat. § 47:2290 — LA Code / Code revised-statutes / Title 47 / Section 2290
Suspensive conditions to effectiveness of judgment
Status: in_force

A.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a payment nullity shall not have effect until all of the following are paid:

(a) All statutory impositions for which the sale or adjudication was made.

(b) All subsequent statutory impositions and all other governmental liens, including interest and penalties.

(c) Ten percent per annum interest on the statutory impositions.

(2) These payments shall not be required upon proof of payment of the statutory impositions or governmental liens by the persons in whose favor a nullity is declared.

B.(1) A judgment annulling a tax sale or other transfer to an acquiring person or his successors based on a redemption nullity shall not have effect until all of the following are paid:

(a) All statutory impositions forming the basis of the initial tax sale.

(b) All subsequent statutory impositions have been paid and all governmental liens.

(c) All costs.

(d) A five percent penalty and twelve percent per annum on all statutory impositions.

(2) These amounts shall be paid to the tax collector, and the tax collector shall reimburse the tax sale purchaser or the purchaser or donee of adjudicated property to the extent the party has paid the purchase price and the subsequent statutory impositions or governmental liens; otherwise, the amounts shall be paid to the political subdivisions.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009.
La. Rev. Stat. § 47:716.1 — LA Code / Code revised-statutes / Title 47 / Section 716.1
Exclusions and exemptions; aviation gasoline
Status: in_force

Aviation gasoline commonly used for propelling aircraft shall be exempt from the tax levied by this Part. For the purpose of this Section, "aviation gasoline" shall mean any gasoline which is intended for or primarily used for propelling aircraft, which is invoiced as aviation gasoline or is received, sold, stored, or withdrawn from storage by any person for the purpose of propelling aircraft. Motor fuel intended for and primarily used for propelling motor vehicles is not aviation gasoline.

Added by Acts 1980, No. 559, §1; Acts 2017, No. 145, §1, eff. July 1, 2017.
La. Rev. Stat. § 47:463.87 — LA Code / Code revised-statutes / Title 47 / Section 463.87
Special prestige license plates; Kiwanis International
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 Kiwanis International 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 license plate shall be of a color and design selected by Kiwanis International, provided that it is in compliance with R.S. 47:463(A)(3).

B. The prestige license plate shall be issued, upon application, to any citizen of Louisiana who is a member of Kiwanis International in the same manner as any other motor vehicle license plate. Each applicant who applies for the prestige plate under this Section shall present to the office of motor vehicles a letter from the applicant's district secretary certifying that the applicant is a member in good standing with Kiwanis International.

C. The department shall collect a one-time fee of twenty-five dollars for this prestige license plate. The department shall also collect the regular motor vehicle 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 the administrative costs.

D. The department shall collect the one-time fee for each prestige license plate and forward it to Kiwanis International. The monies shall be used solely for programs supported by the Kiwanis District Foundation of Kiwanis International.

E. 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 fees, the transfer and disposition of such license plates, the colors available, and the design criteria.

Acts 2001, No. 664, §1.
La. Rev. Stat. § 47:120.201 — LA Code / Code revised-statutes / Title 47 / Section 120.201
Income tax checkoff; donation for New Orleans ferries
Status: in_force

Every individual who files an individual income tax return for the current tax year and who is entitled to a refund may designate on his current year return that all or any portion of the total amount of the refund to which he is entitled shall be donated to the Department of Transportation and Development, to be used exclusively for the cost of operating and maintaining the New Orleans ferries, formerly operated by its Crescent City Connection Division, in lieu of that amount being paid to him as a refund. The refund shall be reduced by the amount so designated. The designation shall be made at the time of filing the current year tax return and shall be made upon the income tax return form as prescribed by the secretary of the Department of Revenue. Donated monies shall be administered by the secretary and distributed to the Department of Transportation and Development in accordance with the provisions of R.S. 47:120.37. No donation made under the provisions of this Subpart shall be invalid for want of an authentic act.

Acts 2013, No. 194, §1, applicable to taxable years on or after Jan. 1, 2013.
La. Rev. Stat. § 47:338.75 — LA Code / Code revised-statutes / Title 47 / Section 338.75
Powers not limited by other laws
Status: in_force

The provisions of R.S. 47:338.48 through 338.78 shall be construed as cumulative authority for the exercise of the powers herein granted. The powers conferred thereby shall not be affected or limited by any other provision of any statute of the state and no provision, notice, election or right of referendum shall be required or afforded in the performance of any act herein authorized to be done, including the imposition, collection and application of the tax, except as in this law otherwise specifically provided. Any publication prescribed herein may be made without regard in any case to the designation of the newspaper used as the official journal of the issuing entity.

Acts 1957, No. 50, §1; Redesignated from R.S. 33:2731 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:9010 — LA Code / Code revised-statutes / Title 47 / Section 9010
Powers and obligations of corporation's president; residence in Louisiana; ongoing study authorized
Status: in_force

A. The president, as chief executive officer of the corporation, shall direct and supervise all administrative and technical activities in accordance with the provisions of this Subtitle and within the administrative regulations adopted by the board. He shall:

(1) Supervise and administer the operation of the corporation, the lottery, and its games.

(2) Employ and direct such personnel as may be necessary to carry out the purposes of this Subtitle and utilize such services, personnel, or facilities of the corporation as he may deem necessary. He may enter into personal service contracts pursuant to rules and regulations adopted by the board and compensate such consultants and technical assistants as may be required to carry out the provisions of this Subtitle. The president may, by agreement, secure information and services as he may deem necessary from any department, agency, or unit of the federal, state, or local government, and may compensate such department, agency, or unit of government, for its services. Agencies, departments, or units of state government shall cooperate with the corporation and provide such information and services as may be required by the corporation to assure the integrity of the lottery and the effective operation of the lottery games.

(3) Contract in accordance with the Administrative Procedure Act or administrative regulations adopted by the corporation with persons to sell lottery tickets at retail. The president shall require a bond or bank letter of credit from lottery retailers in such amount as required by administrative regulations adopted by the board.

(4) Make available for inspection by the board or any member of the board, upon request, all books, records, files, and other information and documents of his office and to advise the board and recommend such administrative regulations and other matters he deems necessary and advisable to improve the operation and administration of the lottery.

(5) Enter into any contract pursuant to this Subtitle with any person, firm, or corporation for the promotion and operation of the lottery, or for the performance of any of the functions as provided in this Subtitle or administrative regulations adopted by the board.

(6) Attend meetings of the board or appoint a designee to attend on his behalf.

(7) Not later than thirty days before the beginning of each regular session of the legislature, submit the proposed annual budget of the corporation and projected net proceeds to the Joint Legislative Committee on the Budget for review and approval. In addition, the proposed annual budget of the corporation shall include a personnel table reporting information for each full-time and part-time permanent position, as follows:

(a) The position title and the salary or wage for each position in the existing operating budget for the current fiscal year, indicating whether each position is filled or vacant as of the reporting date.

(b) The position title and the salary or wage requested for each position for the next fiscal year.

B. The president, with the approval of the board, may amend or modify the budget at any time in any manner deemed necessary for the proper operation of the corporation; however, each change shall be reported in writing to the board and to the Joint Legislative Committee on the Budget.

C. Following his approval by the governor and during his entire term of office, the president shall reside in Louisiana.

D. The president, and the board, shall conduct an ongoing study of the operation and administration of lotteries in other states or countries, of available literature on the subject, of federal laws and regulations which may affect the operation of the lottery and of the reaction of citizens of this state to existing or proposed features of lottery games with a view toward implementing improvements that will tend to serve the purposes of this Subtitle. The president may also establish one or more market or equipment research centers for lottery products and may establish lottery player information centers.

E.(1) The president shall require bond from corporate employees with access to corporate funds or lottery funds, in such an amount as provided in the administrative regulations of the board.

(2) The president shall require a bond from employees with access to sports wagering accounts, in an amount as provided by the administrative rules of the corporation.

F. The president also may:

(1) Require bond from other employees as he deems necessary.

(2) For good cause, suspend, revoke, or refuse to renew any contract entered into in accordance with the provisions of this Subtitle or the administrative regulations of the board.

(3) Upon specific or general approval of the board, conduct hearings and administer oaths to persons for the purpose of assuring the security or integrity of lottery operations, or to determine the qualifications or compliance by vendors and retailers.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2012, No. 567, §1, eff. July 1, 2012; Acts 2021, No. 80, §4, eff. July 1, 2021.
La. Rev. Stat. § 47:9050 — LA Code / Code revised-statutes / Title 47 / Section 9050
Lottery retailers; selection; fees; suspension, revocation, or termination of contract; purchase or lease of on-line equipment; contracts not transferable or assignable; payment of prize; sales tax exemption
Status: in_force

A. The legislature hereby recognizes that to conduct a successful lottery, the corporation must develop and maintain a statewide network of lottery retailers that will serve the public convenience and promote the sale of tickets, while insuring the integrity of the lottery operations, games, and activities.

B. To govern the selection of lottery retailers, the board shall, by administrative regulation, develop a list of objective criteria upon which the selection of lottery retailers shall be based. Separate criteria shall be developed to govern the selection of retailers of instant tickets and on-line retailers. In developing these criteria, the board shall consider such factors as the applicant's financial responsibility, security of the applicant's place of business or activity, integrity, and reputation; however, the board shall not consider political affiliation, activities, or monetary contributions to political organizations or candidates for any public office. The criteria shall include but not be limited to the following:

(1) The applicant shall be current in payment of all taxes, interest, and penalties owed to any taxing political subdivision where the lottery retailer will sell lottery tickets.

(2) The applicant shall be current in filing all applicable tax returns and in payment of all taxes, interest, and penalties owed to the state of Louisiana, excluding items under formal appeal pursuant to applicable statutes, before a license is issued and before each renewal.

(3) No person, partnership, unincorporated association, corporation, or other business entity shall be selected as a lottery retailer for the sale of instant tickets or on-line games who:

(a) Has been convicted of a criminal offense related to the security or integrity of the lottery in this or any other jurisdiction.

(b) Has been convicted of any illegal gambling activity, false statements, false swearing, or perjury in this or any other jurisdiction, or convicted of any crime punishable by more than one year imprisonment or a fine of more than one thousand dollars, or both.

(c) Has been found to have violated the provisions of this Subtitle or any administrative regulation adopted hereunder, unless either ten years have passed since the violation, or the president and the board find the violation both minor and unintentional in nature.

(d) Is a vendor or an employee or agent of any vendor doing business with the corporation.

(e) Resides in the same household as an officer of the corporation.

(f) Has made a statement of material fact to the corporation, knowing such statement to be false.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 2001, No. 716, §1, eff. July 1, 2001.
La. Rev. Stat. § 47:8020 — LA Code / Code revised-statutes / Title 47 / Section 8020
Corporation funds; audit; investment
Status: in_force

A. All monies of a corporation from whatever source derived shall be paid to the treasurer of the corporation and shall be deposited forthwith in a bank or banks in the state designated by the corporation. The monies in such account or accounts shall be paid out on checks signed by the treasurer or other agent duly authorized and designated by bylaws of the corporation.

B. The auditor of the parish or municipality and his legally authorized representatives and an independent auditor designated by the board of directors and his legally authorized representatives are authorized and empowered from time to time to examine the accounts and books of a corporation including its receipts, disbursements, contracts, leases, sinking funds, investments and all other records and papers relating to its financial standing. The parish or municipal auditor shall conduct an examination at least once every three years, provided, however, that the parish or municipal auditor is authorized to accept from a corporation in lieu thereof an independent outside examination of the corporation's books and accounts made at the request of such corporation.

C. Any monies of a corporation including the proceeds of bonds or notes not required for immediate use may, at the discretion of the corporation, be invested in obligations of the state, the parish or municipality or the United States of America or obligations the principal and interest on which are guaranteed by the state, the parish or municipality or the United States of America.

D. A corporation shall have power to contract with holders or guarantors of any of its bonds or notes as to the custody, collection, securing, investment and payment of any monies of the corporation, of any monies held in trust or otherwise for the payment of bonds or notes, and to carry out such contract.

E. Subject to the provisions of any contract with bondholders, noteholders or guarantors a corporation shall prescribe a system of accounts.

F. The results of all audits of a corporation whether made by the parish or municipal auditor or an independent outside auditing firm shall be submitted to the executive officer within thirty days of the receipt thereof by the corporation.

Acts 1988, No. 996, §1.
La. Rev. Stat. § 47:287.733 — LA Code / Code revised-statutes / Title 47 / Section 287.733
Corporations filing consolidated federal returns
Status: in_force

A. Except as otherwise provided in Subsection B of this Section, when a corporation is included with affiliates in a consolidated federal income tax return in accordance with federal law, the terms and provisions of this Part shall apply as if the corporation had been required to file an income tax return with the Internal Revenue Service on a separate corporation basis for the current and all prior taxable years, in accordance with federal law. Nothing in this Section shall be construed to allow a deduction for federal income tax on a separate corporation basis.

B.(1) Notwithstanding the provisions of Subsection A, any gain recognized by the distributing corporation pursuant to Section 311(b) of the Internal Revenue Code, but deferred for federal income tax purposes pursuant to the regulations under Section 1502 of the Internal Revenue Code, relating to deferred intercompany transactions, shall also be deferred for purposes of this Part and shall be restored to income of the distributing corporation in the year it would be restored to a member of the affiliated group pursuant to the regulations under Section 1502 of the Internal Revenue Code. Except, such deferred income shall be restored to income of the distributing corporation and taxed if the distributing corporation is merged with another corporation, reorganized, or ceases to be liable for corporation income tax for any reason whatsoever.

(2) In such case, for the purpose of determining gain or loss but for no other purposes, the adjusted basis of the distributee corporation in the property distributed to it by the distributing corporation shall be the distributing corporation's basis increased by the gain which would have been recognized but which is deferred pursuant to Paragraph B(1).

(3) Notwithstanding any other provision of this Section for purposes of determining a deduction for depreciation or amortization, the basis of any property distributed pursuant to Paragraph B(2) shall be the same to the distributee corporation as it was to the distributing corporation.

Acts 1986, 1st Ex. Sess., No. 16, §1, eff. Dec. 24, 1986; Acts 1996, No. 42, §1, eff. for taxable periods beginning after Dec. 31, 1996.
La. Rev. Stat. § 47:9052 — LA Code / Code revised-statutes / Title 47 / Section 9052
Retail vendor certificates
Status: in_force

A. After one year of operation, any retailer who purchased or leased on-line equipment pursuant to this Subtitle and whose sales are equal to or greater than the statewide average of sales of on-line retailers may be reimbursed the cost of the purchase or lease by the corporation as authorized by rule and regulation of the board. The board may purchase the terminals of other retailers who purchased their equipment if the board determines that such purchase is in the best interest of the lottery.

B. No lottery retailer contract awarded pursuant to this Subtitle shall be transferable or assignable. No lottery retailer shall contract with any person for lottery goods or services except with the approval of the board.

C. Each lottery retailer shall be issued a lottery retailer certificate which shall be conspicuously displayed at the place where the lottery retailer is authorized to sell lottery tickets. Lottery tickets shall only be sold by the retailer at the location stated on the lottery retailer certificate.

D. A member of the legislature who meets the same requirements as any other applicant to be a retailer may be granted a retail contract to sell lottery tickets or participate in any other lottery game operations.

E. For the convenience of the public, all retailers may pay winners up to six hundred dollars after performing validation procedures appropriate to the lottery game involved. Lottery tickets shall be exempt from the state and local sales and use tax.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:9099 — LA Code / Code revised-statutes / Title 47 / Section 9099
Wagering; limitations
Status: in_force

A. To place a sports wager with an operator, the corporation shall confirm and a player shall meet all of the following requirements:

(1) Is twenty-one years of age or older.

(2) Is physically located in a parish that has approved a proposition authorizing sports wagering at the time the wager is initiated or placed.

(3) Has a sports wagering account established with the operator if the player is attempting to place a sports wager through a website or mobile application.

(4) Is not prohibited from wagering with the corporation by law, rule, policy of the corporation, self-exclusion, or pursuant to R.S. 27:27.1.

B.(1) The operator shall not knowingly accept wagers from a person who is an athlete, coach, referee, or other official or staff of a participant or team that is participating in the sports event on which the person is attempting to place the wager.

(2) The operator shall not knowingly accept wagers from a person who is a director, officer, owner, or employee of the operator or any relative or other person living in the same household as a director, officer, owner, or employee of the operator.

C. No sports wagers may be accepted or paid by any operator on any of the following:

(1) Any sport or athletic event not authorized by law.

(2) Any sport or athletic event which the operator knows or reasonably should know is being placed by or on behalf of an official, owner, coach, or staff of a participant or team that participates in that event.

(3) A single act in a team event solely in the control of one participant acting independently.

(4) The occurrence of injuries or penalties, or the outcome of an athlete's disciplinary rulings, or replay reviews.

D. Any operator or permittee shall promptly report to the corporation on the following activities:

(1) Any criminal or disciplinary proceedings commenced against any operator or its employees, in connection with the operations of the sports book.

(2) Any abnormal wagering activity or patterns that may indicate a concern about the integrity of a sports event.

(3) Any other conduct with the potential to corrupt a wagering outcome of a sports event for purposes of financial gain, including but not limited to match fixing.

(4) Suspicious or illegal wagering activities, including the use of funds derived from illegal activity, wagers to conceal or launder funds derived from illegal activity, use of agents to place wagers, or use of false identification.

E. Operators shall establish and display the odds at which wagers may be placed on sports events. Operators shall not accept a wager via a sports wagering mechanism, or through a website or mobile application unless the wagering proposition is posted by electronic or manual means.

F. Operators shall maintain records of sports wagering activities and operations and follow AML practices in day-to-day operations of its business.

Acts 2021, No. 80, §4, eff. July 1, 2021.