La. Rev. Stat. § 47:633 — LA Code / Code revised-statutes / Title 47 / Section 633
Severance tax; rates; administration
Status: in_force

A. The taxes on natural resources severed from the soil or water levied by R.S. 47:631 shall be predicated on the quantity or value of the products or resources severed, shall be computed in accordance with the provisions of this Section, and paid at the following rates:

(1) On trees and timber, except pulpwood, two and one-quarter percent of the then-current average stumpage market value of such timber, to be determined annually in December by the Louisiana Forestry Commission, such value to be effective on the first day of January in the following year and continuing until the next succeeding January. The Louisiana Tax Commission may assist in determining the value. The average stumpage market value shall be applied to the weight or scale of trees and timber as determined pursuant to the provisions of R.S. 3:4641 and 4642 at the first time the trees and timber are scaled prior to undergoing the first processing after severance.

(2) On pulpwood, five percent of the then-current average stumpage market value of such pulpwood, to be determined annually in December by the Louisiana Forestry Commission, such value to be effective on the first day of January in the following year and continuing until the next succeeding January. The Louisiana Tax Commission may assist in determining the value. The average stumpage market value shall be applied to the weight or scale of pulpwood as determined pursuant to the provisions of R.S. 3:4641 and 4642 at the first time the pulpwood is scaled prior to undergoing the first processing after severance.

(3)(a) On oil produced from a well completed before July 1, 2025, the rate of tax shall be twelve and one-half percent of its value at the time and place of severance. On oil produced from a well completed on or after July 1, 2025, the rate of tax shall be six and one-half percent of its value at the time and place of severance. For purposes of this Paragraph, the value of oil shall be the higher of the gross receipts received from the first purchaser less charges for trucking, barging, and pipeline fees; or the posted field price. In the absence of an arms length transaction or a posted field price, the value shall be the severer's gross income from the property as determined by R.S. 47:158(C).

(b) On oil produced from a well classified by the commissioner of conservation as an oil well, and determined by the secretary of the Department of Revenue to be incapable of producing an average of more than twenty-five barrels of oil per producing day during the entire taxable month, and which also produces at least fifty percent salt water per day, the rate of tax shall be six and one-fourth percent of its value at the time and place of severance and the well shall be defined, for severance tax purposes, as an incapable well, provided that the well has been certified by the Department of Revenue as incapable of such production on or before the twenty-fifth day of the second month following the month of production. Oil severed from a multiple-well lease or property shall not be subject to the reduced rate of tax provided for in this Subparagraph unless all wells on the lease or property are certified as incapable.

(c)(i)(aa) On oil produced from a well classified by the commissioner of conservation as an oil well, and certified by the Department of Revenue as incapable of producing an average of more than ten barrels of oil per producing day during the entire taxable month, the rate of tax shall be three and one hundred twenty-five thousandths percent of its value at the time and place of severance and the well shall be defined, for severance tax purposes, as a stripper well, provided that the well has been certified by the Department of Revenue as a stripper well on or before the twenty-fifth day of the second month following the month of production. Once a well has been certified and determined to be incapable of producing an average of more than ten barrels of oil per producing day during an entire month, that well shall remain certified as a stripper well until it produces an average of more than ten barrels of oil per day during an entire calendar month.

(bb) Crude oil produced from certified stripper wells shall be exempt from severance tax in any month in which the average value set forth in Subparagraph (a) of this Paragraph is less than twenty dollars per barrel.

(ii)(aa) On oil produced from a well in a stripper field classified by the commissioner of conservation as a mining and horizontal drilling project which utilizes gravity drainage to a collection point in a downhole operations room, the rate of tax shall be three and one hundred twenty-five thousandths percent of its value at the time and place of severance; provided that the well has been classified by the commissioner as a mining and horizontal drilling project before the lower rate is claimed on a tax return.

(bb) For purposes of this Paragraph, a "stripper field" means those geological formations as designated by rules and regulations of the secretary which have been historically recognized as being "stripper fields" and as utilizing stripper wells for oil production.

(cc) The tax rate provided in Subitem (aa) of this Item shall apply only to the working interest and only until the cumulative value of hydrocarbon production from the mining and horizontal drilling project is equal to two and one-third times the total private investment, invested by the working interest owners, in the project.

(dd) For purposes of this Item, "private investment" shall mean those costs associated with project design, fabrication, installation of equipment, drilling and completion cost of wells, and any other costs directly associated with the project. A "working interest owner" shall mean the owner of a mineral right who is under an obligation to share in the costs of drilling and completing a mining and horizontal drilling project. A person who does not invest and take a financial or economic risk in the drilling for and actual production of oil shall not be a working interest owner pursuant to the provisions of this Item.

(iii)(aa) Production from an oil or gas well subsequent to the well having been inactive for two or more years or having thirty days or less of production during the past two years shall, in the case of oil, be subject to a severance tax rate of three and one hundred twenty-five thousandths percent of its value at the time and place of severance and, in the case of gas, be subject to a severance tax rate equal to twenty-five percent of the rate imposed by Paragraph (5) of this Subsection for a period of ten years if the production commences before October 1, 2028. Production from an oil or gas well subsequent to the well having been designated as an orphan well for longer than sixty months shall, in the case of oil, be subject to a severance tax rate of one and five hundred sixty-five thousandths percent of its value at the time and place of severance and, in the case of gas, be subject to a severance tax rate equal to twelve and one half percent of the rate imposed by Paragraph (5) of this Subsection for a period of ten years if the production commences before October 1, 2028.

(bb) Production from an oil or gas well subsequent to the well having been inactive for two or more years or having thirty days or less of production during the past two years shall, in the case of oil, be subject to a severance tax rate of six and one-fourth percent of its value at the time and place of severance and, in the case of gas, be subject to a severance tax rate equal to fifty percent of the rate imposed by Paragraph (5) of this Subsection for a period of ten years if the production commences on or after October 1, 2028. Production from an oil or gas well subsequent to the well having been designated as an orphan well for longer than sixty months shall, in the case of oil, be subject to a severance tax rate of three and one hundred twenty-five thousandths percent of its value at the time and place of severance and, in the case of gas, be subject to a severance tax rate equal to twenty-five percent of the rate imposed by Paragraph (5) of this Subsection for a period of ten years if the production commences on or after October 1, 2028.

(cc) To qualify for a reduced inactive or orphan well severance tax rate on oil or gas provided for in Subitem (aa) or (bb) of this Item, the oil or gas must be produced from the same perforated producing interval or from one hundred feet above and one hundred feet below the perforated producing interval for lease wells, and within the correlative defined interval for unitized reservoirs, that the formerly inactive or orphaned well produced from before being inactive or designated as an orphan well. The exemption shall be extended by the length of any inactivity of a well that has commenced production when such inactivity is caused by a force majeure.

(dd) To qualify for inactive or orphan well status for purposes of the special rates provided for in this Item, an application for inactive or orphan well certification shall be made to the Department of Conservation and Energy during the period beginning July 1, 2018, and ending June 30, 2028. Upon certification that a well is inactive or orphan, production shall be subject to the special rate as provided in this Item from the date that production begins or ninety days from the date that of the application, whichever occurs first. If, in any one fiscal year, the secretary of the Department of Revenue estimates that the severance tax to be paid pursuant to the provisions of this Item will be in excess of fifteen million dollars, the secretary shall notify the commissioner of conservation who shall not certify inactive or orphan well status for any other wells for the remainder of that fiscal year. Certification of wells as inactive or orphan wells may begin again in the next fiscal year.

(ee) If the severance tax on oil or gas is paid at the full rate provided by this Section before the Department of Conservation and Energy approves an application for inactive or orphan well status, the operator shall be entitled to a credit against taxes imposed by this Section in an amount equal to the tax paid. To receive a credit, the operator must apply to the secretary of the Department of Revenue for the credit not later than the first anniversary after the date that the Department of Conservation and Energy certifies that the well is an inactive or orphan well.

(ff) Notwithstanding any provision of law to the contrary, oil production from any orphan well as defined by R.S. 30:88.2(A) that is undergoing or has undergone well enhancements that required a Department of Conservation and Energy permit, including but not limited to re-entries, workovers, or plugbacks, from which production commences on or after October 1, 2021, and before June 30, 2031, shall be exempt from severance tax. To qualify for the exemption, an application for certification shall be made to the Department of Conservation and Energy. Upon certification that a well qualifies for the exemption, the operator shall retain an amount equal to the severance tax otherwise due for the initial three months of the exemption. Beginning in the fourth month following certification, the operator shall report, on forms prescribed by the secretary, and remit to the Department of Revenue an amount equal to the severance tax applicable to the well pursuant to this Paragraph, which shall be credited to the associated site-specific trust account provided for in R.S. 30:88.2 and shall be subject to all due date, interest, and penalty provisions applicable to the oil severance tax.

(d)(i) Subject to the requirements and limitations of this Subparagraph, there shall be an exemption from severance tax for production from any horizontally drilled well, or on any horizontally drilled recompletion well, from which production occurs on or after July 1, 2015. The exemption for oil shall extend for a period of twenty-four months or until payout of the well cost is achieved, whichever comes first. The exemption for gas produced from a well completed before July 1, 2025, shall extend for a period of twenty-four months or until payout of the well cost is achieved, whichever comes first. The exemption for gas produced from a well completed on or after July 1, 2025, shall extend for a period of eighteen months or until payout of the well cost is achieved, whichever comes first. For purposes of this Paragraph, "horizontal drilling" shall mean high angle directional drilling of bore holes with fifty to three thousand plus feet of lateral penetration through productive reservoirs, and "horizontal recompletion" shall mean horizontal drilling in an existing well bore. Payout of well cost shall be the cost of completing the well to the commencement of production as determined by the Department of Conservation and Energy.

(ii) The secretary shall determine the oil price upon which the exemption for a horizontal well that produces oil shall be based on July first of each year for the ensuing twelve months based upon the average New York Mercantile Exchange Price per barrel of crude oil per month at the close of business on June thirtieth for the prior twelve months. The amount of the exemption for a horizontal well that produces oil shall be as follows:

(aa) The exemption shall be one hundred percent if the price of oil is at or below seventy dollars per barrel.

(bb) The exemption shall be eighty percent if the price of oil is above seventy dollars and at or below eighty dollars per barrel.

(cc) The exemption shall be sixty percent if the price of oil is above eighty dollars and at or below ninety dollars per barrel.

(dd) The exemption shall be forty percent if the price of oil is above ninety dollars and at or below one hundred dollars per barrel.

(ee) The exemption shall be twenty percent if the price of oil is above one hundred dollars and at or below one hundred ten dollars per barrel.

(ff) There shall be no exemption in effect if the price of oil exceeds one hundred ten dollars per barrel.

(iii) The secretary shall determine the natural gas price upon which the exemption for a horizontal well that produces natural gas shall be based on July first of each year for the ensuing twelve months based upon the average New York Mercantile Exchange Price per million BTU per month at the close of business on June thirtieth for the prior twelve months. The amount of the exemption for a horizontal well that produces natural gas shall be as follows:

(aa) The exemption shall be one hundred percent if the price of natural gas is at or below four dollars and fifty cents per million BTU.

(bb) The exemption shall be eighty percent if the price of natural gas is above four dollars and fifty cents per million BTU and at or below five dollars and fifty cents per million BTU.

(cc) The exemption shall be sixty percent if the price of natural gas is above five dollars and fifty cents per million BTU and at or below six dollars per million BTU.

(dd) The exemption shall be forty percent if the price of natural gas is above six dollars per million BTU and at or below six dollars and fifty cents per million BTU.

(ee) The exemption shall be twenty percent if the price of natural gas is above six dollars and fifty cents per million BTU and at or below seven dollars per million BTU.

(ff) There shall be no exemption in effect if the price of natural gas exceeds seven dollars per million BTU.

(e) For purposes of this Paragraph, the following terms shall have the meaning ascribed in this Subparagraph:

(i) "Payout of well cost" shall be the cost of completing the well to the commencement of production as reflected in the well cost statement submitted to the Department of Conservation and Energy.

(ii) "Qualified accountant" means a certified public accountant who maintains an active certified public accountant license in good standing.

(iii) "Well cost statement" means a report issued by a qualified accountant who is independent from the operator and the report shall meet all of the following conditions:

(aa) Be performed in accordance with the attestation standards established by the American Institute of Certified Public Accountants.

(bb) Contain the qualified accountant's name, address, and telephone number.

(cc) Contain a statement of acknowledgment that the qualified accountant is independent from the operator.

(dd) Be dated as of the date of completion of the qualified accountant's field work.

(ee) Contain a statement of acknowledgment by the qualified accountant that the state is relying on the well cost statement in the allowance of an exemption under the provisions of this Section.

(4) On distillate, condensate, or similar natural resources severed from the soil or water either with oil or gas, twelve and one-half percent of gross value at the time and place of severance. For the levy of this tax, gross value shall be determined in accordance with the provisions of Subparagraph (3)(a) of this Subsection. However, natural gasoline, casinghead gasoline and other natural gas liquids, including but not limited to ethane, methane, butane, or propane, all of which occur naturally or which are recovered through processing gas after separation of oil, distillate, condensate, or similar natural resources shall not be subject to the levy provided for in this Paragraph, but rather shall be subject to the levy provided for in Paragraph (5) of this Subsection.

(5)(a)(i) Subject to adjustment as provided in Subparagraph (d) of this Paragraph, on natural gas and, based on equivalent gas volumes, natural gasoline, casinghead gasoline, and other natural gas liquids, including but not limited to ethane, methane, butane, or propane, ten cents per thousand cubic feet measured at a base pressure of 15.025 pounds per square inch absolute and at the temperature base of sixty degrees Fahrenheit; provided that whenever the conditions of pressure and temperature differ from the foregoing bases, conversion of the volume from these conditions to the foregoing bases shall be made in accordance with the Ideal Gas Laws with correction for deviation from Boyle's Law, which correction must be made unless the pressure at the point of measurement is two hundred pounds per square inch gauge, or less, all in accordance with methods and tables generally recognized by and commonly used in the natural gas industry. For all purposes of computing standard cubic feet of gas pursuant to this Paragraph, the barometric pressure shall be assumed to be 14.7 pounds per square inch absolute at the place of measurement.

(ii) The rate as set forth in Item (i) of this Subparagraph shall be in effect until June 30, 1992. Effective July 1, 1992, the rate shall be seven cents per thousand cubic feet, and this rate shall also be subject to the annual rate adjustment as provided in Item (d)(i) of this Paragraph.

(b) In the case of gas produced from a well designated as an oil well by the office of conservation, which has been determined by the secretary to have a wellhead pressure of fifty pounds per square inch gauge or less under operating conditions, or, in the case of gas rising in a vaporous state through the annular space between the casing and tubing of the oil well and released through lines connected with the casinghead gas which has been determined by the secretary to have a casinghead pressure of fifty pounds per square inch gauge or less under operating conditions, the rate shall be three cents per thousand cubic feet. For purposes of applying this reduced rate, an oil well being produced by the method commonly known as gas lift shall be presumed, in the absence of a determination to the contrary by the secretary, to have a wellhead pressure of fifty pounds per square inch or less under operating conditions. To qualify for the reduced rate, an oil well must have a casinghead pressure of fifty pounds or less per square inch for the entire taxable month.

(c) In the case of gas produced from a well designated as a gas well by the office of conservation and determined by the secretary to be incapable of producing an average of 250,000 cubic feet of gas per day, the tax rate applicable to the gas severed from the well shall be one and three-tenths cents per thousand cubic feet. To qualify for the reduced rate, a gas well must be incapable of producing 250,000 cubic feet of gas per day during the entire taxable month.

(d)(i) The gas tax rate provided in Subparagraph (a) of this Paragraph shall be adjusted annually on July first for the ensuing twelve calendar months as set forth hereafter in this Subparagraph but shall never be less than seven cents per thousand cubic feet. On or before April 30, 1991, and annually thereafter, the secretary shall determine, using the "gas base rate adjustment" provided for in this Subparagraph, the new gas tax rate for the twelve calendar months beginning July 1, 1991, and respectively for each twelve-month period beginning annually thereafter. The new gas tax rate shall be the rate provided in Subparagraph (a) of this Paragraph multiplied by the gas base rate adjustment. The "gas base rate adjustment" shall be determined by the secretary of the Department of Conservation and Energy. The "gas base rate adjustment" for the applicable twelve-month period is a fraction, the numerator of which shall be the average of the New York Mercantile Exchange (NYMEX) Henry Hub settled price on the last trading day for the month, as reported in the Wall Street Journal for the previous twelve-month period ending on March thirty-first, and the denominator of which shall be the average of the monthly average spot market prices of gas fuels delivered into the pipelines in Louisiana as reported by the Natural Gas Clearing House for the twelve-month period ending March 31, 1990 (1.7446 $/MMBTU). For the twelve-month period ending March 31, 2003, the monthly average gas prices used in making the numerator of the "gas base rate adjustment", the average gas prices for the months April, 2002 through September, 2002 shall be the monthly average spot market price of gas fuels delivered into the pipelines into Louisiana as reported in the Natural Gas Clearing House, and the average gas prices for the months October, 2002 through March, 2003 shall be the New York Mercantile Exchange (NYMEX) Henry Hub settled price on the last trading day for the month, as reported in the Wall Street Journal. The secretary of the Department of Revenue shall publish the "gas base rate adjustment" and the "gas tax rate", as determined in accordance with this Subparagraph, in the official journal of the state of Louisiana by May first of each year and shall provide the "gas base rate adjustment" and the "gas tax rate" to affected producers by written notice mailed sixty days prior to the effective date thereof; however, failure to publish the information or give notice thereof as required by this Item shall not be a condition for the new gas tax rate which shall nevertheless be effective.

(ii) If publication of the NYMEX Henry Hub average monthly gas price data is discontinued, the "gas tax rate" shall remain the last rate established pursuant to this Subparagraph until a comparable method for determining the "gas tax rate" is adopted by the legislature.

(iii) If the base data of the NYMEX Henry Hub average monthly gas price is substantially revised, the secretary of the Department of Conservation and Energy shall make appropriate adjustment to ensure that the "gas base rate adjustment" is reasonably consistent with the result which would have been attained had that revision not been made. If the secretary is unable to make reasonable changes sufficient to ensure a consistent result, the "gas tax rate" shall remain the last rate established pursuant to this Subparagraph until a comparable method for determining the "gas tax rate" is adopted by the legislature.

(iv) The provisions of this Subparagraph shall affect only the determination of the rate of the tax on the severance of a quantity of natural gas. They are not intended, nor shall they be construed, to affect any other determination whatsoever including but not limited to the determination of any royalty due under mineral leases.

(v) Production of natural gas, gas condensate, and oil from any well drilled to a true vertical depth of more than fifteen thousand feet, where production commences after July 31, 1994, shall, from the date commercial production begins, be exempt from severance tax for twenty-four months or until payout of the well cost, whichever comes first. For the purpose of this exemption, the date commercial production begins shall be the first day the well produces into the permanent production equipment and the facilities have been constructed to process and deliver natural gas, gas condensate, or oil to a sales point. The date of a drill-stem test, production test, or any other related production shall not be considered, construed, or deemed the date commercial production begins regardless of whether such activities are classified as active production by the office of conservation. The date commercial production begins may be a date subsequent to the well completion date.

(e)(i) The gas severance tax shall not accrue on any of the following:

(aa) Gas which is subsequently injected into a formation in the state of Louisiana for the purpose of storing by the producer. Gas injected into a formation in the state of Louisiana for the purpose of recycling, repressuring, or pressure maintenance, or for any other purpose which increases the ultimate recovery of oil or other hydrocarbons, shall be taxable at the time of initial severance, but the taxpayer injecting the gas, regardless of whether he is the initial severer, shall be allowed a credit against any tax otherwise currently due at the current tax rate for the volume of gas injected. If gas for which an exemption or credit as provided in this Subitem has been allowed is subsequently severed from the earth, the tax imposed by this Paragraph shall accrue on that gas unless otherwise excluded.

(bb) Gas originally produced without the state of Louisiana which has been injected into the earth within the state of Louisiana for the purpose set forth in Item (i) of this Subparagraph.

(cc) Gas produced from oil wells and vented or flared directly into the atmosphere if that gas is not otherwise sold.

(dd) Gas used for drilling fuel in the field where produced, whether used as drilling fuel by the producer of the gas, the operator of a lease, or another person, and gas used by the operator as described in R.S. 47:640 on leases operated by the operator for fuel in connection with the operation and development for or production of oil and gas in the field where produced. Gas used for fuel by an operator shall include gas used for heating, separating, producing, dehydrating, compressing, and pumping of oil and gas in the field where the gas is produced if that gas is not otherwise sold. Gas used for drilling fuel in the field where the gas is produced shall include gas used by the operator or by any other person engaged in drilling in the field where the gas is produced.

(ee) Gas consumed in the production of natural resources in the state of Louisiana.

(ff) Gas produced from gas wells and vented or flared directly into the atmosphere if that gas is not otherwise sold.

(gg) Gas used in the manufacture of carbon black.

(ii) Gas injected into an oil well to be used in lifting oil by the method commonly known as gas lift shall not be deemed to be produced from the gas lift well, but the gas shall not be taxable unless it is subsequently used for purposes not exempt by any provisions of this Subsection.

(6) On sulphur, one dollar and three cents per long ton of two thousand, two hundred forty pounds.

(7) On salt, six cents per ton of two thousand pounds.

(8) On coal, ten cents per ton of two thousand pounds.

(9) On lignite, twelve cents per ton of two thousand pounds.

(10) On ores, ten cents per ton of two thousand pounds.

(11) On marble, twenty cents per ton of two thousand pounds.

(12) On stone, three cents per ton of two thousand pounds.

(13) On sand, six cents per ton of two thousand pounds.

(14) On shells, six cents per ton of two thousand pounds.

(15) On salt content in brine extracted or produced in solution from the soil or water, when used in the manufacture of other products and not marketed as salt, one-half cent per ton of two thousand pounds.

B. The Louisiana Forestry Commission may base its determination of the market value of trees, timber, and pulpwood as provided in Paragraphs (A)(1) and (2) of this Section with consideration of sales of timber as reported to the Department of Revenue and in the "Quarterly Report of Forest Products" published by the Department of Agriculture and Forestry, and with consideration of any other information as the commission deems appropriate.

Acts 1989, 2nd Ex. Sess., No. 13, §1, eff. Jan. 1, 1990; Acts 1990, No. 313, §1, eff. July 8, 1990; Acts 1990, No. 387, §1, eff. July 1, 1990; Acts 1990, No. 551, §1, eff. Aug. 1, 1990; Acts 1991, No. 629, §1; Acts 1994, No. 2, §1, eff. June 1, 1994; Acts 1996, No. 16, §1, eff. June 27, 1996; Acts 1997, No. 40, §2; Acts 1998, No. 7, §1, eff. June 22, 1998; Acts 1998, No. 43, §1, eff. June 24, 1998; Acts 2002, No. 74, §1, eff. June 25, 2002; Acts 2003, No. 1, §1, eff. April 30, 2003; Acts 2005, No. 492, §1, eff. July 12, 2005; Acts 2006, No. 38, §1, eff. July 1, 2006; Acts 2013, No. 185, §1; Acts 2015, No. 120, §1, eff. July 1, 2015; Acts 2015, No. 330, §1; Acts 2017, No. 421, §1; Acts 2021, No. 391, §2, eff. June 16, 2021; Acts 2022, No. 165, §1, eff. May 26, 2022; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 431, §1, eff. June 27, 2023; Acts 2024, No. 695, §1, eff. October 1, 2024; Acts 2024, 3rd Ex. Sess., No. 18, §1, eff. Dec. 4, 2024; Acts 2025, No. 284, §1, eff. July 1, 2025; Acts 2025, No. 295, §1, eff. July 1, 2025; Acts 2025, No. 373, §1.

NOTE: See Acts 2015, No. 120, §2, re: applicability.

NOTE: See Acts 2023, No. 431, §§2 and 3 re: applicability.
La. Rev. Stat. § 47:243 — LA Code / Code revised-statutes / Title 47 / Section 243
Computation of net allocable income from Louisiana sources
Status: in_force

A. Items of gross allocable income shall be allocated directly to the states from which such items of income are derived, as follows:

(1) Rents and royalties from immovable or corporeal movable property, and profits from sales and exchanges of capital assets consisting of immovable or corporeal movable property, shall be allocated to the state where such property is located at the time the income is derived.

(2) Interest on customers' notes and accounts shall be allocated to the state in which such customers are located.

(3) Profits from sales or exchanges not made in the regular course of business, of property, other than capital assets consisting of incorporeal property or rights, shall be allocated to the state where such property is located at the time of the sale. A mineral lease, royalty interest, oil payment or other mineral interest shall be located in the state in which the property subject to such mineral interest is situated.

(4) Other interest, dividends and profits from sales and exchanges of capital assets consisting of incorporeal property or rights shall be allocated to the state in which the securities or credits producing such income have their situs, which shall be at the business situs of such securities or credits if they have been so used in connection with the taxpayer's business as to acquire a business situs, or, in the absence of such a business situs, shall be at the legal domicile of the taxpayer in the case of an individual or at the commercial domicile of the taxpayer in the case of a corporation; provided that dividends upon stock having a situs in Louisiana received by a corporation from another corporation which is controlled by the former, through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which is earned the income from which the dividends are paid, such allocation to be made in proportion to the respective amounts of such income earned in each state; and provided, further, that interest on securities and credits having a situs in Louisiana received by a corporation from another corporation which is controlled by the former through ownership of fifty percent or more of the voting stock of the latter, shall be allocated to the state or states in which the real and tangible personal property of the controlled corporation is located, on the basis of the ratio of the value of such property located in Louisiana to the total value of such property within and without the state.

(5) Royalties or similar revenue from the use of patents, trademarks, copyrights, secret processes and other similar intangible rights shall be allocated to the state or states in which such rights are used.

(6) Estates, trusts and partnerships having a non-resident individual or a corporation as a member or beneficiary shall allocate and apportion their income within and without this state in accordance with the processes and formulas prescribed in this Part, and the share of any such non-resident or corporation member or beneficiary in the net income from sources in this state as so computed, shall be allocated to this state in the return of such member or beneficiary.

(7) Salaries, wages and other compensation received by a non-resident individual for personal services shall be allocated to the state or states in which the services were rendered, and in the case of services rendered partly within and partly without this state, the allocation shall be made on the basis of the amount of time the taxpayer was employed within and without this state.

(8) Income from construction, repair, or other similar services shall be allocated to the state in which the work is done.

B. From the gross allocable income allocated to this state there shall be deducted all expenses, losses and other deductions except federal income taxes allowable under this Chapter which are directly attributable to such income allocated to this state, and there shall also be deducted a ratable portion of allowable deductions, except federal income taxes, which are not directly attributable to any item or class of gross income.

C. The difference between the gross income allocated to this state and the deductions allocated and prorated thereto in accordance with the provisions of this Section shall be the net allocable income (or loss) earned within or derived from sources within this state.

Amended by Acts 1950, No. 445, §1; Acts 1958, No. 170, §2; Acts 1970, No. 258, §7; Acts 1973, Ex.Sess., No. 8, §1.
La. Rev. Stat. § 47:9000 — LA Code / Code revised-statutes / Title 47 / Section 9000
Citation
Status: in_force

This Subtitle shall be referred to as the "Louisiana Lottery Corporation Law".

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990.
La. Rev. Stat. § 47:463.76 — LA Code / Code revised-statutes / Title 47 / Section 463.76
Special prestige license plates; Jaycees
Status: in_force

A. The secretary of the Department of Public Safety and Corrections shall establish a special prestige license plate which may be issued, upon application, to any citizen of Louisiana who is an active or past member of the Louisiana Jaycees, or any citizen who is a family member of a Jaycee, and only when the department has received a minimum of one hundred applications for such plate. These license plates shall be restricted to passenger cars, pickup trucks, vans, and recreational vehicles.

B. The plate shall be white with blue and gold lettering. The top of the plate shall bear the word "LOUISIANA". The Louisiana Jaycees logo shall appear on the left center portion followed by one or more numeric digits for registration purposes. The bottom of the plate shall bear the word "Jaycees".

C. These plates may be issued, upon application, in the same manner as any other motor vehicle license plate.

D. The charge for the plate shall be 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 to be retained by the department to offset a portion of the administrative costs.

E. A royalty fee of twenty-five dollars for the use of the official logo of the Louisiana Jaycees shall be collected by the department. Upon receipt of the fee provided in this Subsection, the secretary shall record the name of the applicant and shall forward the fee directly to the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. within three months of receipt. The money shall be used solely for charitable purposes for residents of the state of Louisiana, including but not limited to donations made to Jaycee chapters statewide to fund their local community service projects, other nonprofit organizations recognized by the Internal Revenue Service as a 501(c)(3) organization, or for educational scholarships to accredited Louisiana universities.

F. The executive office of the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. shall be responsible for certifying applications on a form approved by the Department of Public Safety and Corrections to be submitted with other required registration papers. If a person holding a plate has his membership in the Louisiana Jaycees canceled for cause, the executive office of the Community Service Foundation of the Baton Rouge Junior Chamber of Commerce, Inc. shall notify the Department of Public Safety and Corrections so that the plate may be recovered and the registration canceled.

G. The secretary shall establish rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including but not limited to rules governing the collection and disbursement of the donation and the transfer and disposition of such license plates.

H. Upon the signing of a contract authorizing the use of the logo of the Louisiana Jaycees, the secretary of the Department of Public Safety and Corrections shall establish prestige plates in accordance with the provisions of this Section. This contract shall include an agreement on the part of the Louisiana Jaycees to use the royalty fees as provided in Subsection E of this Section.

Acts 1999, No. 1070, §1.
La. Rev. Stat. § 47:463.162 — LA Code / Code revised-statutes / Title 47 / Section 463.162
Special prestige license plates; Free and Accepted Mason
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 "Free and Accepted Mason" 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 color and design of the license plate shall be selected by the Free and Accepted Mason Ionic Lodge Number 26 of Lake Charles and shall include the organization's logo and the words "Free and Accepted Mason".

C. The prestige license plate shall be issued, upon application, to any member of a Free and Accepted Mason Ionic Lodge in this state in the same manner as any motor vehicle license plate in this state. Each applicant shall present to the office of motor vehicles a membership identification card indicating such Free and Accepted Mason Ionic Lodge membership.

D. The department shall collect an annual royalty fee of twenty-five dollars, 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 secretary shall establish rules and regulations as necessary to implement the provisions of this Section, including but not limited to rules and regulations governing the collection and disbursement of annual fees, verification of applicant membership, the transfer and disposition of such license plate, and required design criteria.

Acts 2013, No. 192, §1.
La. Rev. Stat. § 47:2207 — LA Code / Code revised-statutes / Title 47 / Section 2207
Sale or donation of adjudicated property; sale of immovable property to enforce a tax lien held by a political subdivision; authentication; form
Status: in_force

A.(1) Following the sale or donation of adjudicated property, at any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the acquiring person, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision authenticate the sale or donation. The political subdivision shall authenticate the sale or donation within ten days from the date of the request or as soon thereafter as practicable.

(2) Immediately following the public sale of immovable property to enforce a tax lien held by a political subdivision and, if applicable, upon the satisfaction of any terms or conditions imposed by the ordinance authorizing the public sale, the political subdivision shall execute in favor of the winning bidder an act of sale. Except as otherwise provided in R.S. 47:2268(B), the sale shall operate to terminate all interests in the immovable property.

(3) A transferee of immovable property in accordance with this Subpart shall be responsible for filing the act of sale or donation and payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law.

B. An act of sale shall be sufficient for purposes of this Section if it is a writing in the following form:

"NON-WARRANTY CASH SALE

STATE OF LOUISIANA

PARISH OF ___________________

BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:

[NAME OF POLITICAL SUBDIVISION],

a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that:

Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to:

[NAME OF PURCHASER]

a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".

This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller.

[Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.]

The ____________________ ad valorem taxes are to be paid by Purchaser.

THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana.

WITNESSES: SELLER:

[NAME OF POLITICAL SUBDIVISION]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________

THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana.

WITNESSES: PURCHASER:

[[NAME OF PURCHASER]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________ "C. An act of donation shall be sufficient for purposes of this Section if it is a writing in the following form:

"NON-WARRANTY DONATION

STATE OF LOUISIANA

PARISH OF ___________________

BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:

[NAME OF POLITICAL SUBDIVISION],

a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that:

Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to:

[NAME OF DONEE]

a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".

This donation is accepted by Donee.

Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.

Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution.

The ______________________ ad valorem taxes are to be paid by Donee.

THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana.

WITNESSES: DONOR:_________________________

[NAME OF POLITICAL SUBDIVISION]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________

THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana.

WITNESSES: DONEE:_____________________

[NAME OF DONEE]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________"

D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section.

E. A certified copy of the sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation as reflected in the information contained therein.

NOTE: §2207 as amended and reenacted by §2 of Acts 2025, No. 411, eff. Jan. 1, 2026.

§2207. Act of sale or donation; recordation; form

A. At any time after the expiration of the sixty-day or six-month periods, as applicable, set forth in R.S. 47:2206(A) and (B), and, if applicable, upon the satisfaction of any terms or conditions required in the ordinance authorizing the sale or donation, the transferee of the property, or his successors and assigns, may send to the political subdivision a written notice requesting that the political subdivision execute a sale or donation. The political subdivision shall execute the sale or donation within ten days from the date of the request or as soon thereafter as practicable. The transferee shall file the act of sale or donation for recordation in the conveyance records of the parish in which the property is located and shall be responsible for the payment of all filing fees. The only warranty owed by the political subdivision shall be a warranty against eviction resulting from a prior alienation by the political subdivision. Otherwise, all sales and donations shall be without warranty, either expressed or implied, even as to return or reduction of the purchase price, including without limitation the warranty against redhibitory defects or vices and the warranty that the thing sold is reasonably fit for its ordinary purpose or the transferee's intended or particular purpose. These waivers or exclusions of warranties shall be self-operative regardless of whether the waivers or exclusions are contained in the act of sale or donation, and regardless of whether they are clear and unambiguous, and regardless of whether they are brought to the attention of the transferee. This provision supersedes the requirements of any other law.

B. The act of sale shall be sufficient if it is a writing in the following form:

"NON-WARRANTY CASH SALE

STATE OF LOUISIANA

PARISH OF ___________________

BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:

[NAME OF POLITICAL SUBDIVISION],

a political subdivision of the State of Louisiana, represented herein by _______________________, authorized by virtue of the attached ordinance of [name of governing body for the political subdivision], referred to as "Seller", who declared that:

Seller sells, without any warranty of title whatsoever, either expressed or implied, even as to the return or reduction of the purchase price, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Seller may have, to:

[NAME OF PURCHASER]

a ________________________, [for individuals, add marital status] whose permanent mailing address is _________________________________, referred to as "Purchaser", all of Seller's right, title and interest in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".

This sale is made and accepted for and in consideration of the sum of________________________________($____________ ) cash, which Purchaser has paid to Seller.

[Purchaser acknowledges that the property is being conveyed subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.]

The ____________________ ad valorem taxes are to be paid by Purchaser.

THUS DONE AND PASSED by Seller, before me, Notary, and the undersigned competent witnesses, on this ______ day of __________________, _________, in the city of ____________________, Louisiana.

WITNESSES:SELLER:

[NAME OF POLITICAL SUBDIVISION]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________

THUS DONE AND PASSED by Purchaser, before me, Notary, and the undersigned competent witnesses on this ______ day of _________________, _______, in the city of ________________________, Louisiana.

WITNESSES:PURCHASER:

[[NAME OF PURCHASER]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________

C. The act of donation shall be sufficient if it is a writing in the following form:

"NON-WARRANTY DONATION

STATE OF LOUISIANA

PARISH OF ___________________

BE IT KNOWN, on the dates written below before the undersigned Notaries Public, duly commissioned and qualified in their respective parishes, personally came and appeared:

[NAME OF POLITICAL SUBDIVISION],

a political subdivision of the State of Louisiana, represented herein by ______________, authorized by virtue of the attached Ordinance of [name of governing body for the political subdivision], hereinafter referred to as "Donor", who declared that:

Donor donates and delivers, without any warranty of title whatsoever, either express or implied, except for the warranty against eviction resulting from a prior alienation by the political subdivision, but with full substitution and subrogation in and to all the rights and actions of warranty which Donor may have, to :

[NAME OF DONEE]

a ___________________, [for individuals, add marital status] whose permanent mailing address is _______________________, referred to as "Donee", all of the right, title and interest of the Donor in and to the property more fully described on Exhibit "A" attached hereto and made a part hereof, together with all appurtenances thereunto belonging or in any way appertaining, and all buildings and improvements located on the property, if any, collectively referred to as the "Property".

This donation is accepted by Donee.

Donee warrants and acknowledges to and agrees with Donor that Donee is accepting the property subject to any and all conditions and restrictions which may be required or recited in the attached ordinance.

Donor has been advised that the property donated can be used only for the purposes set forth in Article VII, Section 14(B) of the Louisiana Constitution.

The ______________________ ad valorem taxes are to be paid by Donee.

THUS DONE AND PASSED by Donor, before me, Notary, and the undersigned competent witnesses, on this ______ day of__________________, __________, in the city of __________________, Louisiana.

WITNESSES:DONOR:_________________________

[NAME OF POLITICAL SUBDIVISION]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________

THUS DONE AND PASSED by Donee, before me, Notary, and the undersigned competent witnesses, on this ______ day of ___________________, ____________, in the city of ____________________, Louisiana.

WITNESSES:DONEE:_____________________

[NAME OF DONEE]

___________________________

Printed Name:

___________________________

Printed Name:

Name:

Title:

___________________________

NOTARY PUBLIC

Printed Name: __________________

Notary/Bar Roll No.: ____________"

D. The provisions of R.S. 41:1338 shall not apply to the property being sold or donated in accordance with this Section.

E. A certified copy of the act of sale or donation shall be prima facie evidence of the regularity of all matters dealing with the sale or donation and the validity of the sale or donation.

Acts 2008, No. 819, §1, eff. Jan. 1, 2009; Acts 2024, No. 774, §1, eff. Jan. 1, 2026; Acts 2025, No. 411, §§1, 2 eff. Jan. 1, 2026.
La. Rev. Stat. § 47:305 — LA Code / Code revised-statutes / Title 47 / Section 305
Exemptions from the tax
Status: in_force

A. Isolated or occasional sales of tangible personal property or services by a person not engaged in such business shall be exempt from the sales and use tax levied by all taxing authorities.

B. For purposes of the sales and use tax of all taxing authorities, where a part of the cost price of a motor vehicle is represented by a motor vehicle returned to the dealer's inventory, the use tax is payable on the total cost price less the wholesale value of the article returned.

C.(1) The sales and use tax imposed by the state or by a political subdivision whose boundaries are coterminous with those of the state shall not apply to sales or purchases of any of the following:

(a) Food sold for preparation and consumption in the home including but not limited to bakery products.

(b) Dairy products.

(c) Soft drinks.

(d) Fresh fruits and vegetables.

(e) Package foods requiring further preparation by the purchaser.

(2) Food sales by restaurants, drive-ins, snack bars, candy and nut counters, private clubs, and sales made by an establishment not otherwise exempted by law shall not be exempt from the taxes imposed by taxing authorities.

(3)(a) Except as provided for in Subparagraph (b) of this Paragraph, the sales and use tax imposed by R.S. 47:321, 321.1, and 331, or by a political subdivision shall not apply to the sale or use, for non-residential purposes, of steam, water, electric power or energy, natural gas, any materials or energy sources used to fuel the generation of electric power for resale or used by an industrial manufacturing plant for self-consumption or cogeneration, or energy sources used for boiler fuel except refinery gas.

(b) The exemption from the sales and use tax imposed by R.S. 47:321, 321.1, and 331 provided for in Subparagraph (a) of this Paragraph shall not apply to sales and use, for non-residential purposes, of mineral water or carbonated water or any water put in bottles, jugs, or containers.

D.(1) The sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in the taxing jurisdiction of the following tangible personal property is hereby specifically exempted from the tax imposed by taxing authorities, except as otherwise provided in this Paragraph:

(a) Gasoline.

(b) Natural gas, electricity, and water sold directly to the consumer for residential use as provided for in Article VII, Section 2.2 of the Constitution of Louisiana. The exemption provided for in this Subparagraph shall not apply to sales and use of mineral water or carbonated water or any water put in bottles, jugs, or containers sold directly to the consumer for residential use.

(c) Tangible personal property and donation of food items to food banks, as defined in R.S. 9:2799(B).

(d) Food items sold by youth organizations chartered by Congress.

(e)(i) New trucks, new automobiles, new motorcycles, and new aircraft withdrawn from stock or kept in a dealer's inventory by factory authorized new truck, new automobile, new motorcycle, and new aircraft dealers, for use as demonstrators.

(ii) Used trucks and used automobiles withdrawn from stock or kept in a dealer's inventory by new or used motor vehicle dealers for use as demonstrators.

(2)(a) Sales of meals furnished as follows shall be exempt:

(i) To the staff and students of educational institutions, including but not limited to kindergartens, if the meals are consumed on the premises where purchased, or if they are purchased in advance by students, faculty, or staff pursuant to a meal plan sponsored by the institution or organization or purchased in advance pursuant to any other payment arrangement sanctioned by the institution or organization and generally available to students, faculty, and staff of the institution or organization, regardless of where such meals are consumed.

(ii) To the staff and patients of hospitals and to the staff and residents of nursing homes, adult residential care providers, and continuing care retirement communities.

(iii) To the staff, inmates, and patients of mental institutions.

(iv) To the boarders of rooming houses.

(v) Occasional meals furnished to the public in educational, religious, or medical organization facilities.

(b) Except as provided for in Item (a)(i) of this Paragraph, the furnishing of such meals shall be exempt from the taxes imposed by this Chapter if the meals are consumed on the premises where purchased.

(3)-(6). Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

E. The sale of the following services shall be exempt from the sales and use tax imposed by any taxing authority:

(1) Rooms furnished by a temporary lodging facility which is operated by a nonprofit organization described in Section 501(c)(3) of the Internal Revenue Code, provided that the facility is devoted exclusively to the temporary housing, for periods no longer than thirty days' duration, of homeless transient persons whom the organization determines to be financially incapable of engaging lodging at a facility defined by R.S. 47:301(6)(a), and further provided that the lodging charge to these persons is no greater than twenty dollars per day.

(2) Membership fees or dues of nonprofit, civic organizations including but not limited to the Young Men's Christian Association, the Catholic Youth Organization, and the Young Women's Christian Association.

(3) Surface preparation, coating, and painting of a fixed or rotary wing military aircraft or certified transport category aircraft as long as the Federal Aviation Administration registration address of the aircraft is not in this state.

(4)(a) Charges for the furnishing of repairs to tangible personal property when the repaired property is delivered to a common carrier or to the United States Postal Service for transportation outside the state, or is delivered outside the state by use of the repair dealer's own vehicle or by use of an independent trucker. However, as to aircraft, delivery may be by the best available means. Offshore areas shall not be considered another state for the purposes of this Paragraph. The provisions of this Paragraph shall only apply to sales and use taxes levied by the state.

(b) The exemption authorized pursuant to the provisions of this Paragraph may extend to sales and use taxes levied by a parish, municipality, or school board.

F. It is not the intention of any taxing authority to levy a tax upon articles of tangible personal property or digital products imported into this state, or produced or manufactured in this state, for export; nor is it the intention of any taxing authority to levy a tax on bona fide interstate commerce; however, nothing herein shall prevent the collection of the taxes due on sales of tangible personal property or digital products into this state which are promoted through the use of catalogs and other means of sales promotion and for which federal legislation or federal jurisprudence enables the enforcement of the sales tax of a taxing authority upon the conduct of such business. It is, however, the intention of the taxing authorities to levy a tax on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in this state, of tangible personal property or digital products after they have come to rest in this state and become a part of the mass of property in this state. When federal legislation or federal jurisprudence as to sales in interstate commerce promoted through the use of catalogs and other means of sales promotions enables the enforcement of this Chapter or any other law or local ordinance imposing a sales tax against vendors that have no other nexus with the taxing jurisdiction, the following provisions shall apply to the sales on which sales and use tax would not otherwise be collected.

G.(1) Before January 1, 2025, the single or central sales tax collector for each parish shall modify returns for reporting and remitting local sales and use tax to include the following:

(a) A separate line item for the sales of prescription drugs.

(b) A separate line item for the sales of manufacturing, machinery, and equipment.

(2) "Demonstrators" as used in Subsection D of this Section for purposes of the sales and use tax levied by all taxing authorities shall mean new and used trucks and automobiles for which dealer inventory plates may be obtained pursuant to R.S. 47:473, and new aircraft titled in the dealer's name for use as demonstrators which are kept primarily on the dealer's premises during normal business hours and which are available for demonstration purposes. However, the occasional use of a demonstrator by an authorized employee of the dealer shall not disqualify such demonstrator from the exemption herein designated.

H. The sales and use taxes imposed by the state of Louisiana or any of its political subdivisions shall not apply to the labor, or sale of materials, services, and supplies, used for repairing, renovating or converting of any drilling rig, or machinery and equipment which are component parts thereof, which is used exclusively for the exploration or development of minerals outside the territorial limits of the state in Outer Continental Shelf waters. For the purposes of this Subsection, "drilling rig" means any unit or structure, along with its component parts, which is used primarily for drilling, workover, intervention or remediation of wells used for exploration or development of minerals. For purposes of this Subsection, "component parts" means any machinery or equipment necessary for a drilling rig to perform its exclusive function of exploration or development of minerals.

I. Notwithstanding any other provision of law to the contrary, no sales or use tax of any taxing authority shall be levied on any advertising service rendered by an advertising business, including but not limited to advertising agencies, design firms, and print and broadcast media, or any member, agent, or employee thereof, to any client whether or not the service also involves a transfer to the client of tangible personal property. However, a transfer of mass-produced advertising items by an advertising business which manufactures the items to a client for the client's use, which transfer involves the furnishing of minimal services other than manufacturing services by the advertising business, shall be a taxable sale or use of tangible personal property; provided, that in no event shall tax be levied on charges for creative services which are separately invoiced.

J.(1) Notwithstanding the provisions of R.S. 9:1149.1 et seq., factory built homes shall be exempt from sales and use tax imposed by any taxing authority except as provided in this Subsection.

(2) Forty-six percent of the retail sales price for the initial sale of a new factory built home from a dealer to a consumer shall be subject to sales and use tax.

(3) Each subsequent resale of a factory built home shall be exempt from sales and use tax.

(4) For purposes of this Subsection, "factory built home" means a residential structure which is built in a factory in one or more sections and has a chassis or integrated wheel delivery system, which is either:

(a) A structure built to federal construction standards as defined in 42 U.S.C. 5402 et seq.

(b) A residential structure built to the Louisiana State Uniform Construction Code.

(c) A manufactured home, modular home, mobile home, or residential mobile home with or without a permanent foundation, which includes plumbing, heating, and electrical systems.

(5) "Factory built home" shall not include any self-propelled recreational vehicle or travel trailer.

(6) The sales and use taxes due pursuant to this Subsection shall be paid to the Department of Public Safety and Corrections, office of motor vehicles, by the twentieth day of the month following the month of delivery of the factory built home to the consumer, along with any other information requested by the office of motor vehicles.

K.(1) Sales and use tax levied by any taxing authority shall not apply to sales for the purposes of lease or rental of tangible personal property or digital products in an arms-length transaction.

(2) To qualify for this exemption, sales must be made in strict compliance with rules and regulations. Any dealer making a sale for lease or rental that is not in strict compliance with the regulations shall himself be liable for the tax.

(3) Sales of motor vehicles, trailers, and semitrailers for lease or rental shall comply with the requirements set forth in R.S. 47:305.36.

L. The lease or rental of motor vehicles by licensed motor vehicle dealers, as defined in R.S. 32:1252 or vehicle manufacturers as defined in R.S. 32:1252, for their use in furnishing leased or rented motor vehicles to their customers in performance of their obligations under warranty agreements associated with the purchase of a motor vehicle or when the applicable warranty has lapsed and the leased or rented motor vehicle is provided to the customer at no charge shall be exempt from sales and use taxes levied by any taxing authority.

Acts 1962, No. 182, §3; Acts 1972, No. 234, §1; Acts 1973, Ex. Sess., No. 13, §1, eff. Jan. 1, 1974; Acts 1974, No. 186, §1; Acts 1974, No. 627, §1; Acts 1975, No. 200, §1; Acts 1975, No. 372, §1; Acts 1976, No. 662, §1; Acts 1977, No. 516, §1; Acts 1978, No. 652, §1; eff. Jan. 1, 1979; Acts 1979, No. 145, §1; Acts 1979, No. 796, §1; Acts 1980, No. 159, §1; Acts 1980, No. 710, §1, eff. July 24, 1980; Acts 1983, No. 673, §1, eff. July 1, 1984; Acts 1984, No. 183, §1, eff. July 1, 1984; Acts 1985, No. 258, §1, eff. June 6, 1985; Acts 1985, No. 530, §1; Acts 1985, No. 901, §1, eff. Sept. 1, 1985; Acts 1986, No. 677, §1; H.C.R. No. 55, 1986 R.S.; Acts 1987, No. 156, §1, eff. Sept. 1, 1987; Acts 1987, No. 364, §1, eff. Sept. 1, 1987; Acts 1987, No. 847, §1, eff. July 20, 1987; Acts 1988, No. 948, §1, eff. Sept. 1, 1988; Acts 1990, No. 155, §1, eff. July 1, 1990; Acts 1990, No. 476, §1, eff. July 18, 1990; Acts 1991, No. 495, §1, eff. July 15, 1991; Acts 1991, No. 1065, §1, eff. Aug. 1, 1991; Acts 1994, No. 18, §2; Acts 1996, No. 29, §1, eff. July 2, 1996; Acts 1998, No. 4, §1, eff. June 4, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No. 38, §1, eff. June 24, 1998; Acts 2002, No. 4, §1, eff. June 30, 2002; Acts 2002, No. 31, §1, eff. July 1, 2002; Acts 2002, No. 37, §1, eff. June 25, 2002; Acts 2002, No. 42, §1, eff. July 1, 2002; Acts 2002, No. 62, §1, eff. June 25, 2002; Acts 2002, No. 72, §1, eff. June 25, 2002; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2007, No. 463, §1, eff. July 1, 2007; Acts 2007, No. 480, §2; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts 2013, No. 271, §1, eff. June 13, 2013; Acts 2015, No. 102, §1, eff. July 1, 2015; Acts 2015, No. 468, §1, eff. July 1, 2015; H.C.R. No. 8, 2015 R.S.; Acts 2019, No. 102, §1, eff. July 1, 2019; 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, §5, eff. June 20, 2025.

NOTE: Act No. 205 of the 1978 R.S. became effective June 29, 1978. See Paragraph (D)(6) of this Section.

NOTE: See R.S. 47:302(j) and 331(i) for §305(D)(1)(t).

NOTE: See Acts 2002, No. 4, re (D)(1)(h).

NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions in (D)(1)(b), (c),(d), and (g) for business utilities.
La. Rev. Stat. § 47:6115 — LA Code / Code revised-statutes / Title 47 / Section 6115
Recapture of credits
Status: in_force

A. If the Department of Revenue finds that a taxpayer has knowingly obtained a tax credit in violation of the provisions of this Chapter, including but not limited to fraud or misrepresentation, then the taxpayer's state income tax for such taxable period shall be increased by such amount necessary for the recapture of the tax credit provided for in this Chapter.

B. Credits granted to a taxpayer, but later disallowed, may be recovered by the secretary of the Department of Revenue through any collection remedy authorized by and in accordance with R.S. 47:1561.3.

Acts 2023, No. 437, §1.

NOTE: See Acts 2023, No. 437, regarding that the provisions of the Act apply to tax years beginning on or after Jan. 1, 2025.
La. Rev. Stat. § 47:32 — LA Code / Code revised-statutes / Title 47 / Section 32
Rates of tax
Status: in_force

A. On individuals. The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income.

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

C. On corporations. The tax to be assessed, levied, collected, and paid upon the taxable income of every corporation shall be computed at the rates provided for in R.S. 47:287.12.

Amended by Acts 1950, No. 445, §1; Acts 1968, No. 106, §2; Acts 1969, No. 124, §1; Acts 1977, 1st Ex. Sess. No. 2, §1; Acts 2002, No. 51, §1, eff. Jan. 1, 2003; Acts 2008, No. 396, §1, eff. June 22, 2008; Acts 2021, No. 395, §1, eff. Jan. 1, 2022; Acts 2021, No. 396, §1, eff. Jan. 1, 2022; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:15 — LA Code / Code revised-statutes / Title 47 / Section 15
Taxpayer's Bill of Rights
Status: in_force

There is hereby established a Taxpayer's Bill of Rights to guarantee that the rights, privacy, and property of Louisiana taxpayers are safeguarded and protected during tax assessment, collection, and enforcement processes administered under the tax laws of this state. This Taxpayer's Bill of Rights consists of a statement, in nontechnical terms, of the rights and obligations of the Department of Revenue and taxpayers. The rights afforded taxpayers to assure that their privacy and property are safeguarded and protected during tax assessment and collection are available only insofar as they are implemented in accordance with the Constitution of Louisiana and Louisiana Revised Statutes of 1950 or the administrative rules of the Department of Revenue. The rights assured Louisiana taxpayers are:

(1) The right to be treated fairly, courteously, and with respect.

(2) The right to have all tax forms, instructions, and information written in plain English.

(3) The right to prompt and accurate answers to their questions in accordance with Department of Revenue Policy and Procedure Memorandum Administrative No. 10.14.

(4) The right to ask for and receive assistance in complying with the tax laws, rules, and regulations of Louisiana.

(5) The right to strict confidentiality of their tax records in accordance with R.S. 47:1508.

(6) The right to review and receive a copy of their tax records in accordance with R.S. 47:1508(B)(1) and R.S. 44:31 et seq.

(7) The right to be free from harassment in audits and collection activities.

(8) The right to be served by employees who are not paid or promoted based on the amount of tax dollars billed or collected.

(9) The right to receive a refund, in some cases with interest, for any taxes overpaid so long as the refund claim is timely filed in accordance with Article VII, Section 16 of the Constitution of Louisiana and the laws of the state, including R.S. 47:1580, 1621(A), 1623, and 2451.

(10) The right to be notified before their records are audited and to receive information about the estimated time, scope, and extent of the audit, unless the Department of Revenue determines that the taxpayer is likely to remove the assets from the jurisdiction of the state.

(11) The right to request a meeting with the auditor to discuss the auditor's proposed assessment of tax due if they do not agree with the auditor's findings in accordance with R.S. 47:1563.

(12) The right to request that any assessment of taxes due, including penalty and interest, be reviewed at the management level of the Department of Revenue in accordance with R.S. 47:1563.

(13) The right to represent themselves or to authorize another person to represent or accompany them when dealing with the Department of Revenue.

(14) The right to a hearing in order to dispute an assessment of taxes, interest, and penalties by timely filing an appeal with the Board of Tax Appeals as provided by law. A taxpayer shall not be required to pay the disputed tax, interest, and penalties in order to exercise this right.

(15) The right to a formal hearing in order to contest the assessment of taxes, interest, and penalties by timely filing suit with the appropriate state district court. The assessment must be paid in full under protest in order to exercise this right in accordance with R.S. 47:1576.

(16) The right to ask the Department of Revenue to consider an installment payment agreement plan in accordance with the provisions of R.S. 47:1576.2 and rules and regulations promulgated in accordance with the Administrative Procedure Act, for taxes, interest, and penalties due. If a taxpayer qualifies for an installment payment agreement, no further collection action will be taken as long as the taxpayer complies with the installment payment agreement.

(17) The right to a prompt release of a lien upon payment of all taxes, penalty, interest, and filing fees due in accordance with R.S. 47:1578.

(18) The right to have all other collection methods exhausted before the taxpayer's assets are seized, unless the Department of Revenue determines that the taxpayer is likely to remove the assets from the jurisdiction of the state.

(19) The right to have a public hearing on all proposed Department of Revenue administrative regulations adopted under the Louisiana Administrative Procedure Act, R.S. 49:950 et seq.

(20) The right to complain and to be heard.

Acts 1998, 1st Ex. Sess., No. 136, §1, eff. May 5, 1998; Acts 2014, No. 198, §1, eff. July 1, 2014; Acts 2015, No. 130, §1, eff. July 1, 2015.
La. Rev. Stat. § 47:9007 — LA Code / Code revised-statutes / Title 47 / Section 9007
Duties of the board; adoption of administrative regulations; rulemaking authority
Status: in_force

The board of directors shall provide the president with private-sector perspectives on the operation of a large marketing enterprise. The board shall:

(1) Approve, disapprove, amend, or modify the budget recommended by the president for the operation of the corporation.

(2) Approve, disapprove, amend, or modify the terms of major lottery procurements recommended by the president.

(3) Serve as a board of appeal for any denial, revocation, or cancellation by the president of a contract with a lottery retailer.

(4) Adopt such administrative rules and regulations in accordance with the provisions of the Administrative Procedure Act as may be necessary to carry out and implement its powers and duties, the operations of the corporation, the conduct of lottery games in general, and any other matters necessary or desirable for the efficient and effective operation of the lottery or convenience of the public.

Acts 1990, No. 1045, §1, eff. Nov. 7, 1990; Acts 1995, No. 1022, §1, eff. June 29, 1995.
La. Rev. Stat. § 47:301 — LA Code / Code revised-statutes / Title 47 / Section 301
Definitions
Status: in_force

As used in this Chapter, the following words, terms, and phrases have the meanings ascribed to them in this Section, unless the context clearly indicates a different meaning:

(1) "Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. The term "business" shall not be construed to include the occasional and isolated sales by a person who does not hold himself out as engaged in business.

(2) "Collector" shall mean and include (a) the secretary of the Department of Revenue for the state of Louisiana and includes his duly authorized assistants, when used in reference to a sales and use tax levied by the state, or (b) the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision.

(3)(a) "Cost price" means the actual cost of the articles of tangible personal property or digital products without any deductions therefrom on account of the cost of materials used, labor, or service cost, including service costs for installation, and transportation charges, or any other expenses whatsoever, or the reasonable market value of the tangible personal property or digital product at the time it becomes susceptible to the use tax, whichever is less. Cost price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if such cost is separately billed to the customer at the time of installation.

(b) "Cost price" shall not include any amount designated as a cash discount or a rebate by a vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For purposes of this Paragraph "rebate" means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle.

(c) The "cost price" of refinery gas shall be fifty-two cents per thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price for a barrel of West Texas Intermediate Crude Oil on December first of the preceding calendar year and the denominator of which shall be twenty-nine dollars, and provided further that such cost price shall be the maximum value placed upon refinery gas by the state and by any political subdivision under any authority or grant of power to levy and collect use taxes.

(4) "Dealer" includes every person who manufactures or produces tangible personal property or digital products for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. "Dealer" is further defined to mean:

(a) Every person who imports, or causes to be imported, tangible personal property or digital products from any other state, foreign country, or other taxing jurisdiction for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction.

(b) Every person who sells at retail, or who offers for sale at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in the taxing jurisdiction, tangible personal property or digital products as defined in this Section.

(c) Any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in the taxing jurisdiction, tangible personal property or digital products and who cannot prove that the tax levied by this Chapter has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of the tangible personal property or digital products.

(d)(i) Any person who leases or rents tangible personal property or digital products for a consideration, permitting the use or possession of the property or products without transferring title thereto.

(ii) However, a person who leases or rents tangible personal property or digital products to customers who provide information to the person that they will use the property or products only offshore beyond the territorial limits of the state shall not be included in the term "dealer" for purposes of the collection of the rental or lease tax of the state, statewide political subdivisions, and other political subdivisions on lease or rental contracts. For purposes of this Item, "use" means the operational or functional use of the property and not other uses related to its possession such as transportation, maintenance, and repair. It is the intention of this Item that the customers of such persons shall remit any tax due on the lease or rental of the property or digital products directly to the state and local taxing bodies to whom they are due.

(e) Any person who is the lessee or rentee of tangible personal property or digital products and who pays to the owner of the property or product a consideration for the use or possession of the property without acquiring title thereto.

(f)(i) Any person, who sells or furnishes any of the services subject to tax under this Chapter.

(ii) Under guidelines enacted by the Legislature of Louisiana during the 2016 Regular Session, any person engaged in collecting the amount required to be paid by a transient guest as a condition of occupancy at a residential location as provided for in R.S. 47:301(6)(a)(ii).

(iii) For purposes of this Chapter, dealer shall not include persons leasing apartments or single family dwellings on a month-to-month basis.

(g) Any person, as used in this act, who purchases or receives any of the services subject to tax under this Chapter.

(h) Any person engaging in business in the taxing jurisdiction. "Engaging in business in the taxing jurisdiction" means and includes any of the following methods of transacting business: maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business or by having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary irrespective of whether the place of business, agent, salesman, or solicitor is located in the taxing jurisdiction permanently or temporarily or whether the seller or subsidiary is qualified to do business in the taxing jurisdiction, or any person who makes deliveries of tangible personal property or digital products into the taxing jurisdiction other than by a common or contract carrier.

(i) Any person who makes deliveries of tangible personal property into the taxing jurisdiction in a vehicle owned or operated by said person.

(j) The term "dealer" shall not include lessors of railroad rolling stock used either for freight or passenger purposes. However, the term "dealer" shall include lessees, other than a railway company or railroad corporation, of such property and such lessees shall be responsible for the collection and payment of all state and local sales and use taxes.

(k)(i) Any person who sells for delivery into Louisiana tangible personal property, digital products, or services, and who does not have a physical presence in Louisiana, if during the previous or current calendar year the person's gross revenue for sales delivered into Louisiana has exceeded one hundred thousand dollars from sales of tangible personal property, digital products, or services.

(ii) A person without a physical presence in Louisiana may voluntarily register for and collect state and local sales and use taxes as a dealer, even if they do not meet the criteria established in Item (i) of this Subparagraph.

(l)(i) Any person who operates, maintains, or facilitates a peer-to-peer vehicle sharing program and collects any amount required to be paid as part of a vehicle sharing program agreement whereby a shared vehicle owner leases or rents a shared vehicle to a shared vehicle driver in this state.

(ii) For the purposes of this Subparagraph, the following definitions shall apply:

(aa) "Peer-to-peer vehicle sharing" means the authorized use of a vehicle by a person other than the vehicle's owner through a peer-to-peer car sharing program.

(bb) "Peer-to-peer vehicle sharing program" means a business platform that connects a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for financial consideration.

(cc) "Shared vehicle" means a vehicle that is available for sharing through a peer-to-peer vehicle sharing program.

(dd) "Shared vehicle driver" means a person who has been authorized to drive the shared vehicle by the shared vehicle owner under a vehicle sharing program agreement.

(ee) "Shared vehicle owner" means the registered owner, or a person or entity designated by the registered owner, of a shared vehicle made available for sharing to shared vehicle drivers through a peer-to-peer vehicle sharing program.

(ff) "Vehicle sharing program agreement" means the terms and conditions applicable to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle through a peer-to-peer vehicle sharing program.

(m, n) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.

(5) "Gross sales" means the sum total of all retail sales of tangible personal property or digital products, without any deduction whatsoever of any kind or character except as provided in this Chapter.

(6) "Hotel" means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

(a) A single business location.

(b) A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.

(c) For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis. (7)(a) "Lease or rental" means the leasing or renting of tangible personal property or digital products and the possession or use thereof by the lessee or renter, for a consideration, without transfer of the title of the property or products. For the purpose of the leasing or renting of automobiles, "lease" means the leasing of automobiles and the possession or use thereof by the lessee, for a consideration, without the transfer of the title of that property for a one hundred eighty-day period or more. "Rental" means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of that property for a period less than one hundred eighty days.

(b) Solely for purposes of the state sales and use taxes imposed under R.S. 47:302, 321, and 331, the term "lease or rental", as herein defined, shall not mean or include the lease or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating, drilling, completion, or reworking of oil, gas, sulphur, or other mineral wells.

(c)(i) For purposes of any sales, use, lease, or rental tax, the term "lease or rental" shall not mean or include the lease or rental of any item of tangible personal property by a short-term equipment rental dealer for the purpose of re-lease or re-rental.

(ii) For purposes of this Subparagraph, "short-term equipment rental dealer" shall mean a person or entity whose principal business is the short-term rental of tangible personal property classified under the code numbers 532412 and 532310 of the North American Industry Classification System published by the United States Bureau of the Census.

(iii) For purposes of this Subparagraph, "short-term rental" shall mean the rental of an item of tangible personal property for a period of less than three hundred sixty-five days, for an undefined period, or under an open-ended agreement.

(8) "Person" includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish, city and parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality, or other group or combination acting as a unit, and the plural as well as the singular number.

(9) "Purchaser" means and includes any person who acquires or receives any tangible personal property or digital products, or the privilege of using any tangible personal property or digital products, or receives any services pursuant to a transaction subject to tax under this Chapter.

(10)(a) For purposes of the imposition of sales and use taxes levied by any taxing authority, "retail sale" or "sale at retail" means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property or a digital product, or resale of a service provided for in R.S. 47:301.3 provided the retail sale of the service is subject to sales tax in this state and shall mean and include all transactions that the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale shall be made in strict compliance with rules and regulations. Any dealer making a sale for resale which is not in strict compliance with the rules and regulations shall be liable for and pay the tax. A local collector shall accept a resale certificate issued by the Department of Revenue, provided the taxpayer includes the parish of its principal place of business and local sales tax account number on the state certificate. However, in the case of an intra-parish transaction from dealer to dealer, the collector may require that the local exemption certificate be used in lieu of the state certificate. The department shall accommodate the inclusion of this information on its resale certificate for these purposes.

(b) The term "sale at retail" does not include consuming any digital product in producing for sale a new product or taxable service, where the digital product becomes an ingredient or component of the new product or taxable service. A digital code becomes an ingredient or component of a new product or taxable service if the digital product, through the use of the digital code, becomes an ingredient or component of the new product or taxable service.

(c) With respect to digital products, the term "sale at retail" does not include making any digital product available free of charge for the use or enjoyment of others. For purposes of this Subparagraph, "free of charge" means that the recipient of the digital product is not required to provide anything of significant value in exchange for the product. A transfer is not free of charge if the digital product is bundled or combined with other products or services subject to sales or use tax regardless of whether such items are separately stated and invoiced.

(11) "Retailer" means and includes every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this state.

(12)(a) "Sale" means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property or digital products, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving the tangible personal property. A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale.

(b) With respect to digital products, "sale" means the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the product.

(c) With respect to prewritten computer access services and information services, "sale" means the first act within this state by which the taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service.

(13)(a) "Sales price" means the total amount for which tangible personal property or digital products are sold, less the market value of any article traded in including any services, except services for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, including service costs for installation, and transportation charges; provided that cash discounts allowed and taken on sales shall not be included. Sales price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if that charge is separately billed to the customer at the time of the sale.

(b) The term "sales price" shall not include any amount designated as a cash discount or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For purposes of this Paragraph "rebate" means any amount offered by a vendor or manufacturer as a deduction from the listed retail price of the vehicle.

(c) Notwithstanding any other provision of law to the contrary, for purposes of state and political subdivision sales and use tax, the "sales price" of refinery gas, except for feedstock, not ultimately consumed as an energy source by the person who owns the facility in which the refinery gas is created as provided for in Subparagraph (18)(c) of this Section, but sold to another person, whether at retail or wholesale, shall be fifty-two cents per thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price for a barrel of West Texas Intermediate Crude Oil on December first of the preceding calendar year and the denominator of which shall be twenty-nine dollars, and provided further that the sales price shall be the maximum value placed upon refinery gas by the state and by any political subdivision under any authority or grant of power to levy and collect sales or use taxes, and the sale shall be taxable.

(14) "Sales of services" means the furnishing, receiving, or sale of one or more of the services provided for in this Chapter for a consideration or the amount paid or charged.

(15) "Storage" means and includes any keeping or retention in the taxing jurisdiction of tangible personal property or digital products for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business.

(16)(a) "Tangible personal property" means and includes personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses.

(b) The term "tangible personal property" shall not include:

(i) Stocks, bonds, notes, or other obligations or securities.

(ii)(aa) Platinum, gold, or silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form.

(bb) Numismatic coins that have a sales price of no more than one thousand dollars.

(cc) Numismatic coins sold at a national, statewide, or multi-parish numismatic trade show.

(c)(i) Notwithstanding any provision of law to the contrary and solely for purposes of sales and use tax levied by any taxing authority, any sale of a prepaid calling service or prepaid wireless calling service, or both, shall be deemed to be the sale of tangible personal property.

(ii) Prepaid calling services and prepaid wireless calling services shall be subject to the tax imposed by this Chapter if the sale takes place in this state. If the customer physically purchases a prepaid calling service or prepaid wireless calling service at the vendor's place of business, the sale is deemed to take place at the vendor's place of business. If the customer does not physically purchase the service at the vendor's place of business, the sale of a prepaid calling service or prepaid wireless calling service is deemed to take place at the first of the following locations that applies to the sale:

(aa) The customer's shipping address, if the sale involves a shipment.

(bb) The customer's billing address.

(cc) Any other address of the customer that is known by the vendor.

(dd) The address of the vendor or, alternatively in the case of a prepaid wireless calling service, the location associated with the mobile telephone number.

(d) The term "tangible personal property" shall not include work products which are written on paper, stored on magnetic or optical media, or transmitted electronically, when such work products are created in the normal course of business by any person licensed or regulated by the provisions of Title 37 of the Louisiana Revised Statutes of 1950, unless such work products are duplicated without modification for sale to multiple purchasers. This exclusion shall not apply to work products which consist of the creation, modification, updating, or licensing of computer software.

(e) For purposes of the sales and use tax imposed by the state of Louisiana, by a political subdivision whose boundaries are coterminous with those of the state, or by all political subdivisions of the state and without regard to the nature of the ownership of the ground, tangible personal property shall not include other constructions permanently attached to the ground which shall be treated as immovable property.

(f) For purposes of sales and use taxes imposed by the state, any statewide taxing authority, or any political subdivision, the term "tangible personal property" shall not include any property that would have been considered immovable property prior to the enactment on July 1, 2008, of Act No. 632 of the 2008 Regular Session of the Legislature.

(17) "Off-road vehicle" is any vehicle manufactured for off-road use which is issued a manufacturer's statement of origin that cannot be issued a registration certificate and license to operate on the public roads of this state because at the time of manufacture the vehicle does not meet the safety requirements prescribed by R.S. 32:1301 through 1310. This includes vehicles that are issued a title only by the Department of Public Safety and Corrections, public safety services, such as all terrain vehicles and recreational and sport vehicles, but it shall not include off-road vehicles used for farm purposes, farm equipment, or heavy construction equipment.

(18)(a)(i) For purposes of the imposition of sales and use tax levied by any taxing authority, "use" means and includes the exercise of any right or power over tangible personal property or digital products incident to the ownership thereof, except that it shall not include the sale at retail of those items of property or products in the regular course of business.

(ii) The term "use" applies to the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise enjoys, uses, or receives the benefits of a digital product, prewritten computer access service, or information service. Use includes access and use of digital products, prewritten computer access services, and information services that remain in the possession of the dealer or in the possession of a third party on behalf of the dealer.

(b) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivision, the use of a vehicle subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a "use":

(i) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use, or

(ii) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of such political subdivision, in which case the use shall be deemed a use in the political subdivision where the vehicle is assigned, garaged, and used.

(c)(i) Notwithstanding any other provision of law to the contrary, and except as provided in Item (ii) of this Subparagraph, for purposes of state and political subdivision sales and use tax, "use" means and includes the exercise of any right or power over tangible personal property or digital products incident to the ownership thereof.

(ii) Notwithstanding any other provision of law to the contrary, and notwithstanding the provisions of this Subparagraph, "use" shall include the exercise of any right of ownership over the consumption, the distribution, and the storage for use or consumption in this state of refinery gas, except the sale to another person, whether at retail or wholesale, only if the refinery gas is ultimately consumed as an energy source by the person who owns the facility in which it is created and is not sold. Notwithstanding any other law to the contrary, the use of refinery gas shall be taxed at the cost price value provided in Subparagraph (3)(c) of this Section. If refinery gas, except for feedstock, is sold to another person, whether at retail, or wholesale, such sale shall be taxable and the sales price value shall be as provided for in Subparagraph (13)(c) of this Section. The provisions of this Item shall not apply to feedstocks.

(19) "Use tax" includes the use, the consumption, the distribution, and the storage as defined in this Section. No use tax shall be due to or collected by:

(a) The state on tangible personal property or digital products used, consumed, distributed, or stored for use or consumption in the state if the sale of the property or products would have been exempted or excluded from sales tax at the time the property or products became subject to the taxing jurisdiction of the state.

(b) Any political subdivision on tangible personal property or digital products used, consumed, distributed, or stored for use or consumption in the political subdivision if the sale of the property or products would have been exempted or excluded from sales tax at the time the property or products became subject to the taxing jurisdiction of the political subdivision.

(20) "Drugs" includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease.

(21) "Free hospital" means a hospital that does not charge any patients for health care provided by the hospital.

(22) The term "computer software" means a set of statements, data, or instructions to be used directly or indirectly in a computer in order to bring about a certain result in any form in which those statements, data, or instructions may be embodied, transmitted, or fixed, by any method now known or hereafter developed, regardless of whether the statements, data, or instructions are capable of being perceived by or communicated to humans. Computer software includes all types of software including operational, applicational, utilities, compilers, and all other forms.

(23) The term "news publication" shall mean any printed periodical that:

(a) Appears at regular intervals.

(b) Contains reports of a varied character, such as political, social, cultural, sports, moral, religious, or other subjects of general public interest.

(c) Contains not more than seventy-five percent advertising.

(d) Is not owned or published as an auxiliary to another nonpublishing business, organization, or entity.

(24) "Taxing authority" shall mean and include both the state and a statewide political subdivision and any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless the context indicates otherwise. For purposes of the Uniform Local Sales Tax Code provided for in Chapter 2-D of this Subtitle, "taxing authority" shall mean any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision.

(25) "Taxing jurisdiction" shall mean the area within the physical boundaries of the taxing authority.

(26) "Tax", "sales and use tax", and "sales tax" shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapters 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax.

(27) With respect to the furnishing of telecommunications and ancillary services, as used in this Chapter the following words, terms, and phrases have the meaning ascribed to them in this Paragraph, unless the context clearly indicates a different meaning:

(a) "Air-to-Ground Radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.

(b) "Ancillary service" means a service that is associated with or incidental to the provision of one or more telecommunications services, including but not limited to conference bridging services, detailed telecommunications billing services, directory assistance services, vertical services, and voice mail services.

(c) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls.

(d) "Call center" means one or more locations that utilize telecommunications services in one or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fundraising, collection of receivables, receiving reservations, receiving orders, or taking orders.

(e) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points.

(f) "Conference bridging service" means a service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. "Conference bridging service" does not include any telecommunications services used to reach the conference bridge.

(g) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of the telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but only for the purpose of sourcing sales of telecommunications services under R.S. 47:301.1(A). "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.

(h) "Customer channel termination point" means, in the context of a private communications service, the location where the customer either inputs or receives communications.

(i) "Detailed telecommunications billing service" means a service of separately stating information pertaining to individual calls on a customer's billing statement.

(j) "Directory assistance" means a service of providing telephone number or address information, or both.

(k) "End user" means the person who utilizes the telecommunications service. In the case of an entity, "end user" means the individual who utilizes the service on behalf of the entity.

(l) "Home service provider" has the same meaning given to such term in Section 124(5) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(5).

(m) "International telecommunications service" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the states, respectively. The United States includes each of the fifty United States, the District of Columbia, and each United States territory, or possession.

(n) "Interstate telecommunications service" means a telecommunications service that originates in one U.S. state, territory, or possession, and terminates in a different U.S. state, territory, or possession.

(o) "Intrastate telecommunications service" means a telecommunications service that originates in one U.S. state, territory or possession, and terminates in the same U.S. state, territory, or possession.

(p) "Mobile telecommunications service" has the same meaning given to such term in Section 124(7) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(7).

(q) "Mobile wireless service" means a telecommunications service, regardless of the technology used, whereby the origination or termination points, or both, of the transmission, conveyance or routing are not fixed, including but not limited to telecommunications services that are provided by a commercial mobile radio service provider.

(r) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, the place of primary use must be within the licensed service area of the home service provider.

(s) "Postpaid calling service" means a telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. A postpaid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service, except that the right provided is not exclusively to access telecommunications services.

(t) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

(u) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as non-telecommunications services, including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in advance and which is sold in predetermined units or dollars of which the number declines with use in a known amount.

(v) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

(w) "Service address" means:

(i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.

(ii) If the location in Item (i) of this Subparagraph is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or, in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

(iii) If the location in both Items (i) and (ii) of this Subparagraph are not known, "service address" means the location of the customer's place of primary use.

(x) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol service or is classified by the Federal Communications Commission as an enhanced or value-added service. "Telecommunications service" does not include any of the following:

(i) Data processing or information services which allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information.

(ii) Installation or maintenance of wiring or equipment on a customer's premises.

(iii) Tangible personal property.

(iv) Advertising, including but not limited to directory advertising.

(v) Billing and collection services provided to third parties.

(vi) Internet access service.

(vii) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of such services by the programming service provider. Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3.

(viii) Ancillary services.

(ix) Digital products, including but not limited to software, music, video, reading materials, or ring tones.

(x) Prepaid calling service and prepaid wireless calling service.

(y) "Vertical service" means a service that is offered in connection with one or more telecommunications services which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections.

(z) "Voice mail service" means a service that enables the customer to store, send, or receive recorded messages services. The term "voice mail service" does not include any telecommunications or vertical services that the customer may be required to have in order to utilize the voice mail service.

(28)(a) The term "commercial farmer" means either of the following:

(i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale.

(ii) A lessor landowner who leases an immovable for agricultural use to a person described in Item (i) of this Subparagraph and maintains a joint venture contractual relationship with the person.

(b) The secretary of the Department of Revenue, in consultation with the Department of Agriculture and Forestry, shall promulgate rules in accordance with the Administrative Procedure Act as are necessary for the administration of exemptions available to commercial farmers and the registration of commercial farmers.

(c) No state sales and use tax exemption available to a commercial farmer shall be allowed or claimed for or related to an "activity not engaged in for profit" as that term is defined by 26 U.S.C. 183, as amended.

(29) "Small refinery" means a refinery for which the average aggregate daily crude oil throughput for a calendar year, as determined by dividing the aggregate throughput for the calendar year by the number of days in the calendar year, does not exceed seventy-five thousand barrels.

(30) "Medical device" means any instrument, apparatus, machine, implant, or other similar or related article intended to be provided and used by the patient alone, or in combination in the treatment of a medical disease.

(31)(a) "Digital product" means digital audiovisual works, digital audio works, digital books, digital codes, digital applications and games, digital periodicals and discussion forums, and any other otherwise taxable tangible personal property transferred electronically, whether digitally delivered, streamed, or accessed and whether purchased singly, by subscription, or in any other manner, including maintenance, updates, and support.

(b) For purposes of this Paragraph, the following terms have the meanings ascribed to them in this Subparagraph:

(i) "Digital applications and games" means any application or game, including add-ons or additional content, that can be used by a computer, mobile device, or tablet notwithstanding the function performed.

(ii) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ring tones, or other sound recording.

(iii) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds. "Digital audiovisual works" include but are not limited to motion pictures; musicals, videos, news, and entertainment programs; and live events.

(iv) "Digital books" means works that are generally recognized in the ordinary and usual sense as books and which are transferred electronically, including works of fiction, nonfiction, and short stories.

(v) "Digital code" means a code that provides the person who holds the code a right to obtain one or more digital products. A digital code may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as a song code, video code, or book code. The term "digital code" includes codes used to access or obtain any digital products that have been previously purchased and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers. "Digital code" does not include any gift certificate or gift card with monetary value that may be redeemable for an item other than a digital product.

(vi) "Digital periodical and discussion forum" means a digital newspaper, digital magazine, other digital periodical, chat room discussion, weblog, or any other similar product.

(c) "Digital product" shall not include any of the following:

(i) Any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright.

(ii) Telecommunications services and ancillary services as those terms are defined in Subparagraphs (27)(b) and (x) of this Section.

(iii) Internet access service charges.

(iv) The representation of a work product resulting from a professional service, as described in Subparagraph (16)(d) of this Section, in an electronic form, such as an electronic copy of an engineering report prepared by an engineer that primarily involves the application of human effort, and the human effort originated after the customer requested the service.

(v) A product having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities where the purchaser holds a copyright or other intellectual property interest in the product, in whole or part, if the purchaser uses the product solely for commercial purposes, including advertising or other marketing activities.

(vi) Cable television services, direct-to-home satellite services, video programming services, or satellite digital audio radio services.

(d) The sale of a digital code that may be utilized to obtain a digital product shall be taxed in the same manner as the digital product.

(e) For purposes of taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, whenever the words "property" or "personal property" are used, those terms shall be construed to include any digital product unless any of the following circumstances apply:

(i) It is clear from the context that the term "personal property" is intended only to refer to tangible personal property.

(ii) It is clear from the context that the term "property" is intended only to refer to tangible personal property, immovable property, or both.

(iii) To construe the term "property" or "personal property" as including any digital product would yield unlikely, absurd, or strained consequences.

(32)(a) "Transferred electronically" means any product obtained by the purchaser by means other than tangible storage media, regardless of whether the seller grants permanent or less than permanent use and regardless of whether the transaction is conditioned upon contingent payment. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it shall be considered to have been transferred electronically to the purchaser.

(b) For purposes of this Paragraph, the term "permanent use" means perpetual use or use for an indefinite or unspecified length of time.

(33)(a) "End user" means any purchaser other than a purchaser who receives by contract a digital product for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to others. A person who purchases digital products for the purpose of giving away those products or codes shall not be considered to have engaged in the distribution or redistribution of such products or codes and shall be treated as an end user.

(b) If a purchaser of a digital product does not receive the contractual right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates, then the purchaser of the digital code shall be deemed an end user. If the purchaser of the digital code receives the contractual right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates, then the purchaser of the digital code shall not be deemed an end user. A purchaser of a digital code who has the contractual right to further redistribute the digital code shall be deemed an end user if that purchaser does not have the right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates.

Acts 1954, No. 143, §1; Acts 1954, No. 290, §1; Acts 1966, No. 124, §1; Acts 1966, No. 187, §1; Acts 1976, No. 90, §1, eff. Jan. 1, 1977; Acts 1976, No. 92, §1, eff. Jan. 1, 1977; Acts 1976, No. 481, §1, eff. Jan. 1, 1977; Acts 1977, 1st Ex.Sess., No. 17, §1, eff. July 1, 1978; Acts 1978, No. 756, §1; Acts 1980, No. 137, §2; Acts 1983, No. 446, §1, eff. July 3, 1983; Acts 1984, No. 697, §1, eff. Sept. 1, 1984; Acts 1984, No. 359, §1, eff. Sept 1, 1984; Acts 1985, No. 488, §1, eff. Sept. 1, 1985; Acts 1985, No. 901, §1, eff. Sept. 1, 1985; Acts 1987, No. 199, §1, eff. July 1, 1987; Acts 1987, No. 326, §1, eff. July 1, 1987; Acts 1987, No. 435, §1, eff. July 9, 1987; Acts 1988, No. 307, §1, eff. July 7, 1988; Acts 1988, No. 355, §1, eff. July 7, 1988; Acts 1989, No. 264, §1, eff., Aug. 1, 1989; Acts 1989, No. 331, §1; Acts 1989, No. 796, §1; Acts 1989, No. 833, §1; Acts 1989, 2nd Ex. Sess., No. 10, §1; Acts 1989, 2nd Ex. Sess., No. 14, §1, eff. Aug. 1, 1989; Acts 1990, No. 140, §1, eff. July 1, 1990; Acts 1990, No. 388, §1, eff. Aug. 1, 1990; Acts 1990, No. 403, §1; Acts 1990, No. 409, §1; Acts 1990, No. 444, §1; Acts 1990, No. 478, §1; Acts 1990, No. 719, §1, eff. July 1, 1990; Acts 1990, No. 724, §1, eff. July 1, 1990; Acts 1990, No. 817, §1; Acts 1990, No. 1030, §1, eff. Jan. 1, 1991; Acts 1990, No. 1064, §1, eff. July 1, 1990; Acts 1991, No. 292, §1, eff. July 1, 1991; Acts 1991, No. 350, §1; Acts 1991, No. 388, §1, eff. July 8, 1991; Acts 1991, No. 772, §1, eff. July 1, 1991; Acts 1991, No. 1019, §1; Acts 1991, No. 1029, §1, eff. Sept. 1, 1991; Acts 1992, No. 226, §1; Acts 1992, No. 514, §1; Acts 1992, No. 884, §1; Acts 1992, No. 926, §1, eff. July 1, 1992 (§301(10)(o)) and July 1, 1993 (§301(10)(n)); Acts 1994, No. 6, §1, eff. July 1, 1994; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1994, No. 29, §1; Acts 1995, No. 284, §1, eff. July 1, 1995; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1996, No. 12, §1, eff. July 1, 1996; Acts 1996, No. 15, §1, eff. July 1, 1997; Acts 1996, No. 20, §1, eff. July 1, 1996; Acts 1996, No. 28, §1, eff. July 1, 1996; Acts 1996, No. 29, §1, eff. July 2, 1996; Acts 1996, No. 33, §1, eff. July 2, 1996; Acts 1996, No. 43, §1, eff. July 2, 1996; Acts 1998, No. 10, §1, eff. June 30, 1998; Acts 1998, No. 21, §1, eff. June 29, 1998; Acts 1998, No. 22, §1, eff. July 1, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No. 40, §1; Acts 1998, No. 46, §1, eff. June 24, 1998; Acts 1998, No. 47, §1, eff. July 1, 1998; Acts 1998, No. 49, §1, eff. Aug. 1, 1998; Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 1999, No. 1266, §1, eff. July 12, 1999; Acts 2000, No. 22, §§2 and 9, eff. June 15, 2000, §§8 and 10*; Acts 2000, No. 30, §1; Acts 2000, No. 33, §2, eff. July 1, 2000; Acts 2000, No. 47, §1, eff. July 1, 2000; Acts 2001, No. 60, §1, eff. July 1, 2001; Acts 2001, No. 874, §1, eff. June 26, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002, 1st Ex. Sess., No. 3, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002; Acts 2002, No. 56, §1, eff. July 1, 2002; Acts 2002, No. 58, §1, eff. June 25, 2002; Acts 2002, No. 61, §1, eff. June 25, 2002; Acts 2002, No. 64, §1, eff. June 30, 2002; Acts 2002, No. 67, §1, eff. July 1, 2002; Acts 2002, No. 70, §1, eff. July 1, 2002; Acts 2002, No. 71, §1, eff. June 25, 2002; Acts 2002, No. 85, §§1 and 2, eff. June 27, 2002; Acts 2003, No. 46, §1, eff. May 23, 2003; Acts 2003, No. 61, §1, eff. May 23, 2003; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2003, No. 131, §2, eff. July 1, 2003; Acts 2004, 1 st Ex. Sess., No. 1, §1, eff. Mar. 23, 2004, and §3, eff. July 1, 2004; Acts 2004, 1 st Ex. Sess., No. 6, §1, eff. Mar. 25, 2004; Acts 2004, 1 st Ex. Sess., No. 8, §1, eff. July 1, 2004; Acts 2004, No. 49, §1, eff. May 21, 2004; Acts 2005, No. 243, §1, eff. June 29, 2005; Acts 2005, No. 293, §1, eff. July 1, 2005; Acts 2005, No. 345, §1, eff. July 1, 2005 (Subparagraphs (10)(x) and (18)(l) eff. July 1, 2006 until June 30, 2012); Acts 2005, No. 362, §1, eff. July 1, 2005; Acts 2005, No. 364, §1, eff. June 30, 2005; Acts 2005, No. 357, §1, eff. June 30, 2005; Acts 2005, No. 377, §2, eff. June 30, 2005; Acts 2005, No. 393, §1, eff. July 1, 2005; Acts 2005, No. 410, §1; Acts 2005, No. 457, §1, eff. July 11, 2005; Acts 2005, No. 458, §1, eff. July 11, 2005; Acts 2005, No. 471, §1, eff. July 12, 2005; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2006, No. 41, §1; Acts 2007, No. 1, §1, eff. May 31, 2007; Acts 2007, No. 162, §1; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 339, §1, eff. July 1, 2007; Acts 2007, No. 358, §§1, 2, eff. Aug. 1, 2007; Acts 2007, No. 419, §1; Acts 2007, No. 427, §1, eff. July 1, 2008; Acts 2007, No. 429, §1, eff. June 30, 2007; Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts 2007, No. 471, §1, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2008, 2 nd Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2 nd Ex. Sess., No. 9, §1, eff. March 24, 2008; Acts 2008, 2 nd Ex. Sess., No. 12, §1, eff. July 1, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 206, §1, eff. June 30, 2009; Acts 2009, No. 442, §2, eff. July 1, 2009; Acts 2009, No. 443, §1, eff. July 1, 2009; Acts 2009, No. 450, §1, eff. July 1, 2009; Acts 2009, No. 456, §1, eff. July 1, 2009; Acts 2009, No. 459, §1, eff. July 1, 2009; Acts 2009, No. 466, §1; Acts 2009, No. 500, §1, eff. July 1, 2009, and §2, eff. Jan. 1, 2010; Acts 2011, 1 st Ex. Sess., No. 42, §1; Acts 2011, No. 372, §1, eff. Oct. 1, 2011; Acts 2011, No. 374, §1; Acts 2012, No. 438, §1; Acts 2013, No. 158, §2, eff. June 7, 2013; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2013, No. 305, §1; Acts 2013, No. 396, §1; Acts 2015, No. 1, §1, eff. May 22, 2015; Acts 2015, No. 90, §1; Acts 2015, No. 116, §1, eff. June 19, 2015; Acts 2016, 1 st Ex. Sess., No. 17, §1, eff. July 1, 2016; Acts 2016, 1 st Ex. Sess., No. 25, §1, eff. April 1, 2016; Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2 nd Ex. Sess., No. 3, §1, eff. June 23, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff. June 22, 2017; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2017, No. 424, §1, eff. June 26, 2017; Acts 2018, 2 nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2018, 3 rd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2019, No. 360, §2; Acts 2019, No. 366, §1, eff. July 1, 2019; Acts 2020, No. 216, §2, eff. July 1, 2020; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2022, No. 72, §2; Acts 2023, No. 15, §1; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 427, §1; Acts 2023, No. 429, §1; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 10, §§1, 3, 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; Acts 2025, No. 433, §1, eff. July 1, 2025.

*NOTE: Section 14 of Acts 2000, No. 22, provides that Sections 8 and 10 of the Act (affecting R.S. 47:301(14)(i)(iii)(cc) and (gg) and (i)(v)) will become effective "If it is determined by the legislature or by a court of competent jurisdiction that a regulatory authority has failed to assure that one hundred percent of the tax savings experienced by a telecommunication service provider, whose rates are regulated by such authority, inures proportionately to the benefit of all classes of customers of such provider as required by Section 7 of this Act, then Sections 8 and 10 of this Act shall become effective on the first day of the second month following the month in which such determination is made."

NOTE: Re Paragraph (18)(a)(i) and (ii), see Acts 2000, No. 44, §§1 and 2.

NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this Act is to amend Louisiana law so that it conforms to the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C., Sections 116 through 126. If it is determined by the legislative oversight committees of the Department of Revenue, which are set forth in R.S. 49:968, that a court of competent jurisdiction has entered a final judgment on the merits that (1) is based on federal or state law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of Section 1 or 2 of this Act, then the provisions enacted by such Sections shall be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the date of entry of such judgment."

NOTE: Re Subparagraphs (10)(v), (13)(g), and (18)(i), see Acts 2002, No. 85, §3.

NOTE: See Acts 2004, 1st Ex. Sess., No. 1, §4(C).

NOTE: See Acts 2009, No. 442, §§3 and 4.

NOTE: See Acts 2009, No. 456, §2.

NOTE: See Acts 2009, No. 459, §2.

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

NOTE: See Acts 2016, 2nd Ex. Sess., No. 3, §2, regarding retroactivity.

NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2 and Acts 2019, No. 360, §2, regarding applicability.
La. Rev. Stat. § 47:337.16.3 — LA Code / Code revised-statutes / Title 47 / Section 337.16.3
Enforcement of payment of taxes
Status: in_force

In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue is authorized to enforce payment of such taxes in the same manner that he is authorized to enforce the payment of state taxes under the provisions of Chapter 18 of this Subtitle 1 .

Acts 1950, 2nd Ex.Sess., No. 11, §3; Redesignated from R.S. 33:2749 pursuant to Acts 2011, No. 248, §4.

1 R.S. 47:1501 et seq.
La. Rev. Stat. § 47:303 — LA Code / Code revised-statutes / Title 47 / Section 303
Collection
Status: in_force

A. Collection from dealer. (1) The tax imposed under R.S. 47:302 shall be collectible from all persons, as hereinafter defined, engaged as dealers, as hereinafter defined.

(2) On all tangible personal property or digital products imported, or caused to be imported, from other states or foreign countries, and used by him, the "dealer", as hereinafter defined, shall pay the tax imposed by this Chapter on all articles of tangible personal property or digital products imported and used, the same as if those articles or products had been sold at retail for use or consumption in this state. For the purposes of this Chapter, the use, or consumption, or distribution, or storage to be used or consumed in this state of tangible personal property or digital products, shall each be equivalent to a sale at retail, and the tax shall thereupon immediately levy and be collected in the manner provided herein, provided there shall be no duplication of the tax.

(3)(a) A credit against the use tax imposed by this Chapter shall be granted to taxpayers who have paid a similar tax upon the sale or use of the same tangible personal property or digital products in another state. The credit provided herein shall only be granted in the case where the state to which a similar tax has been paid grants a similar credit as provided herein, provided that members of the armed forces who are citizens of this state and whose orders or enlistment contracts stipulate a period of active duty of two years or more and who purchase automobiles outside of the state of Louisiana while on a tour of active duty shall be granted the credit in connection with the purchase of the automobiles whether or not the state to which the tax thereon has been paid grants a similar credit as herein provided. The amount of the credit shall be calculated by multiplying the rate of the similar tax paid in the other state by the cost price which is subject to Louisiana use tax at the time of the importation of the tangible personal property or digital products. The proof of payment of a similar tax to another state shall be made according to rules and regulations promulgated by the secretary. In no event shall the credit be greater than the tax imposed by Louisiana upon the particular tangible personal property or digital product which is the subject of the Louisiana use tax.

(b) The credits provided by this Section and R.S. 47:337.86 shall be applied together against the state and local taxes due on the use of a motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration license tax, so that the applicant for title or registration in Louisiana of a vehicle that the applicant previously purchased and titled in another state is allowed credit against the state and local use taxes imposed in Louisiana for the full rate of sales or use tax paid in the other state.

B. Collection of tax on vehicles. The tax imposed by R.S. 47:302(A) and (D) on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer, motor bus, house trailer, or any other vehicle subject to the vehicle registration license tax shall be collected as provided in this Subsection.

(1) The tax levied by R.S. 47:302(A) and (D) on any such vehicle shall be paid to the vehicle commissioner as the agent of the collector of revenue at the time of application for a certificate of title or vehicle registration license and such tax shall be administered and collected by the vehicle commissioner in compliance with rules and regulations issued by the collector of revenue and in compliance with the law as construed by the collector of revenue. No certificate of title or vehicle registration license shall be issued until this tax has been paid. The collector of revenue shall be the only proper party to defend or to institute any legal action involving the tax imposed by R.S. 47:302(A) and (D) on the sale or use of any motor vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semi-trailer, motor bus, house trailer or any other vehicle subject to the vehicle registration license tax (R.S. 47:451 et seq.).

(a) The tax levied by R.S. 47:302(A)(1) on the sale of any such vehicle shall be due at the time of registration or any transfer of registration as required by the Vehicle Registration License Tax Law (R.S. 47:451 et seq.). However, the vehicle commissioner shall waive penalties or interest on sales tax on timely filed applications for registration rejected due to office of motor vehicles error.

(b) The tax levied by R.S. 47:302(A)(2) and (D) on the use of any such vehicle in this state shall be due at the time first registration in this state is required by the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) subject to the following:

(i) The vehicle commissioner shall waive penalties or interest on use tax on timely filed applications for registration rejected due to office of motor vehicles error.

(ii) A person or their spouse shall have ninety days following either's separation from active duty from any branch of the armed forces of the United States to remit the tax levied by R.S. 47:302(A)(2) on any vehicle registered in a foreign jurisdiction and required to be registered in this state. Penalties and interest shall not accrue during this ninety-day time period. However, a person or their spouse shall remit sales or use taxes imposed pursuant to R.S. 47:302(A)(2) on a vehicle required to be registered in this state should the vehicle registration and license plates issued by a foreign jurisdiction expire prior to or during the ninety days following either's separation from active duty of any branch of the armed forces of the United States.

(2) Every vendor of such a vehicle shall furnish to the purchaser at the time of sale a statement showing the serial number, type, year, and model of the vehicle sold, the total sales price, any allowance for and a description of any vehicle taken in trade, and the total cash difference paid or to be paid by the purchaser between the vehicles purchased and traded in and the sales or use tax to be paid, along with such other information as the collector of revenue may by regulation require. All labor parts, accessories, and other equipment which are attached to the vehicle at the time of sale and which are included in the sale price are to be considered a part of the vehicle.

(3)(a) It is not the intention of this Subsection to grant an exemption from the sales and use tax levied in this Title to any sale, use, items, or transaction which has heretofore been taxable, and this Subsection is not to be construed as so doing. It is the intent of this Subsection to transfer the collection of state and political subdivision sales and use taxes on vehicles from the vendor to the vehicle commissioner as agent for the secretary of the Department of Revenue and for the collectors of such political subdivision taxes and to provide a method of collection of the tax directly from the vendee or user by the vehicle commissioner as agent of the secretary and such collectors.

(b)(i) The vehicle commissioner and the governing body of any political subdivision as defined in Article VI, Section 44(2) of the Constitution of Louisiana, in which a sales or use tax has been imposed by such political subdivision on the sale or use of motor vehicles, shall enter into an agreement by which the vehicle commissioner shall collect such tax on behalf of the political subdivision. Except as provided in Paragraph (5) of this Subsection, no certificate of title or vehicle registration license shall be issued until such local tax is paid.

(ii)(aa) The tax imposed by the political subdivisions on the sale or use of vehicles subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be collected by the vehicle commissioner and distributed to the political subdivisions as provided for in Subitem (bb) of this Item. The vehicle commissioner shall withhold from any taxes collected for the political subdivisions one percent of the proceeds of the tax collected, which shall be used by the commissioner to pay the cost of collecting and remitting the tax to the political subdivisions.

(bb) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivision, the sale of a vehicle subject to the Vehicle Registration License Tax Law pursuant to R.S. 47:451 et seq. shall be deemed to be a "retail sale" or a "sale at retail" in either of the following circumstances:

(I) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use.

(II) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of the political subdivision, in which case the sale shall be deemed a "retail sale" or a "sale at retail" in the political subdivision where the vehicle is assigned, garaged, and used.

(iii) The vehicle commissioner shall cause to be conducted annually, by the legislative auditor, an audit or examination of the books and accounts of sales and use taxes collected by the vehicle commissioner for each political subdivision. The scope of the audit shall be sufficient to determine whether or not sales and use taxes collected for each political subdivision have been properly and correctly distributed in accordance with law during the period under audit. The cost of such audit shall be prorated to all local political subdivisions for whom the vehicle commissioner collects sales and use taxes on the basis of total tax dollars distributed to each local political subdivision, and the vehicle commissioner shall withhold the cost of such audit from taxes collected. In the event the audit determines that adjustments to tax distributions are required, the vehicle commissioner shall adjust future tax distributions to applicable tax recipient bodies. The prescriptive period for adjustments under this Section shall be three years from the thirty-first day of December of the year in which such taxes became due.

(iv) All such agreements now existing between any political subdivision and the secretary are hereby declared valid and the functions of the secretary thereunder are hereby transferred to the director of public safety as vehicle commissioner.

(v)(aa) Political subdivisions which enter into a sales and use tax collection agreement with the vehicle commissioner as provided for in this Subparagraph shall provide the vehicle commissioner with geographic boundaries such as roads, streams, Global Positioning System coordinates, or survey coordinates that can be converted to polygons on a representation of a physical map of the state to be used in connection with the collection of that political subdivision's sales and use taxes. A map outlining the boundaries of the political subdivision shall also be provided to the commissioner.

(bb) In the event a boundary dispute occurs between two or more political subdivisions regarding a taxpayer's domicile, the department shall collect the tax in the amount of the highest rate among the competing rates. The amount collected shall be deposited into a non-interest bearing escrow account. The department may proceed to title and register the motor vehicle and issue appropriate credentials. The political subdivisions shall then seek to resolve the dispute either by mutual agreement or judicially, and the funds will be distributed to the appropriate taxing body. Funds remaining after the payment of the taxes together with any penalty and interest that may be due shall be returned to the taxpayer.

(cc) If an incorrect tax has been assessed by the department based upon information provided to the department by the local taxing authority which results in the taxpayer owing additional taxes, the taxpayer shall be given thirty days from date of notice of the deficiency before the taxpayer is assessed any penalties or interest.

(vi) A person or their spouse shall have ninety days following either's separation from active duty from any branch of the armed forces of the United States to remit the sales and use tax imposed by a political subdivision on any vehicle registered in a foreign jurisdiction and required to be registered in this state. Penalties and interest shall not accrue during this ninety-day time period. However, a person or their spouse shall remit sales or use taxes imposed by a political subdivision on a vehicle required to be registered in this state should the vehicle registration and license plates issued by a foreign jurisdiction expire prior to or during the ninety days following either's separation from active duty of any branch of the armed forces of the United States.

(4) The exemption for isolated or occasional sales provided for in R.S. 47:305(A) shall not apply to the sale of vehicles which are the subject of this Subsection. Isolated or occasional sales of vehicles shall be subject to the tax.

(5) Notwithstanding the provisions of this Section, a certificate of title or vehicle registration license may be issued to a purchaser by the secretary of the Department of Public Safety if he is so authorized in writing by the secretary of the Department of Revenue. The secretary of the Department of Revenue shall grant such authorization upon written application by the purchaser to said secretary showing that:

(a) all state and local taxes and fees due by the purchaser were paid in good faith at the time of purchase to a motor vehicle dealer,

(b) the motor vehicle dealer has not remitted the taxes and fees to the secretary of the Department of Public Safety,

(c) the motor vehicle dealer has refused or is unable to answer a written demand by the purchaser that the taxes and fees be paid to the secretary of the Department of Public Safety, and

(d) the certificate of title or vehicle registration license has not been issued within six months after the date of sale. A refusal by the secretary of the Department of Revenue to authorize the issuance of a certificate of title or a vehicle registration license may be appealed to the Board of Tax Appeals within sixty days from the date the application for a certificate of title is denied by the secretary of the Department of Revenue.

(6) Repealed by Acts 2005, No. 384, §1, eff. June 30, 2005.

(7) Whenever a licensed dealer in motor vehicles sells, assigns, or otherwise transfers an agreement for the lease of a motor vehicle to a licensed lessor of motor vehicles for whom the licensed dealer has prepared the agreement, the transfer shall include all unremitted taxes collected by the licensed dealer, and the licensed lessor shall have the sole responsibility for remitting such taxes to the proper taxing authorities.

(8) When a foreign corporation, foreign limited liability company, foreign limited partnership, or foreign partnership acquires a vehicle on which the tax imposed by R.S. 47:302(A) would have been due had the vehicle been acquired by a business entity organized under the laws of this state, the department may collect the tax from the foreign business entity if the department determines that the purpose of the foreign business entity was tax avoidance after considering all of the following:

(a) Whether there is a specific business purpose for the foreign business entity to acquire the vehicle other than the avoidance of the tax imposed by R.S. 47:302(A).

(b) Whether the users of the vehicle compensate the foreign business entity reasonably for the use of the vehicle.

(c) Whether the foreign business entity fails to maintain a physical location in the foreign state.

(d) Whether the foreign business entity fails to employ individual persons and provide those persons with Internal Revenue Service Form W-2 wage and tax statements.

(e) Whether the foreign business entity fails to file federal tax returns or fails to file a required state tax return in the foreign state.

(f) The location of where the vehicle is stored.

(g) The jurisdiction where the vehicle is typically used.

(h) The domicile of the most frequent drivers and passengers of the vehicle.

(i) The duration of the trips for which the vehicle is used.

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

D. Collection of tax on motorboats and vessels. (1) The secretary of the Department of Wildlife and Fisheries shall not register or issue a certificate of registration on any new boat or vessel purchased in this state until satisfactory proof has been presented to him that all sales taxes provided by this Chapter, and all municipal, school board and parish sales taxes, have been paid, nor shall he register or issue a certificate of registration on any boat or vessel brought into this state until satisfactory proof has been presented to him that all use taxes required by this Chapter, and all municipal, school board and parish use taxes, have been paid.

(2) Any sales or use tax levied by the state or a statewide political subdivision due under the provisions of this Chapter may be collected by special certificate agents of the Department of Wildlife and Fisheries as provided for in R.S. 34:851.37. Upon receipt by such department such taxes shall be remitted as soon as possible to the Department of Revenue.

E. Collection of tax on off-road vehicles. (1) The vehicle commissioner shall not issue a title or a certificate of registration on any off-road vehicle purchased in this state or brought into this state from another state until satisfactory proof has been presented to him that all sales taxes required by law have been paid. The purchaser of an off-road vehicle from a seller who is not registered with the Department of Public Safety and Corrections shall pay the sales tax at the time the vehicle is titled the same as is required for the registration and licensing of other vehicles pursuant to the provisions of Subsection B of this Section.

(2) After payment of the taxes due, the commissioner shall issue a decal, in a form prescribed, the decal to be affixed to the vehicle, as directed, by the commissioner, which shall be conclusive proof of registration and payment of the required taxes. All 1987 and later model off-road vehicles sold as new and subsequently sold as used shall be required to display this decal. The decal shall be a two-year renewal type and the fees for issuance of new, renewal, transfer, lost, or illegible decals shall be the same amount as those fees charged for the registration stickers of other motor vehicles. Failure to have this decal affixed to the off-road vehicle within thirty days of purchase will result in a fine, not to exceed fifty dollars, or the impounding of the vehicle, or both, and the payment of all taxes due, if any. All peace officers, including the Department of Wildlife and Fisheries, may require proof of registration and shall have concurrent jurisdiction to enforce the provisions of this Section.

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

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

H. Collection of tax on tooling in a compression molding process. Notwithstanding any other law to the contrary, any tax due on customer-owned tooling imported into this state and used in a compression molding process shall only be collected from the person actually using the tooling in his process. Such person shall be considered a dealer using property in this state for purposes of this Chapter.

I. The state sales tax collected by dealers as defined in R.S. 47:301(4)(n) shall be filed and paid electronically to the secretary.

Acts 1962, No. 182; Acts 1964, No. 171, §1; Acts 1964, No. 519, §1; Acts 1964, Ex. Sess., No. 7, §1; Acts 1965, No. 122, §1; Acts 1966, No. 271, §1; Acts 1970, No. 656, §1; Acts 1972, No. 96, §3, eff. Jan. 1, 1973; Acts 1975, No. 197, §1; Acts 1978, No. 377, §1; Acts 1978, No. 584, §1, eff. July 12, 1978, Acts 1980, No. 137, §2; Acts 1982, No. 699, §2, eff. Aug. 2, 1982; Acts 1985, No. 661, §1; Acts 1986, No. 1067, §1; Acts 1987, No. 379, §1, eff. July 7, 1987; Acts 1987, No. 682, §1, eff. Sept. 1, 1987; Acts 1989, No. 264, §1, eff. Aug. 1, 1989; Acts 1990, No. 427, §1; Acts 1991, No. 198, §1, eff. July 2, 1991; Acts 1992, No. 796, §1; Acts 1993, No. 569, §2, eff. July 1, 1993; Acts 1993, No. 688, §1; Acts 1995, No. 476, §1, eff. June 17, 1995; Acts 1999, No. 553, §1; Acts 2001, No. 13, §1; Acts 2001, No. 1032, §15; Acts 2003, No. 1186, §1; Acts 2003, No. 1240, §3, eff. July 1, 2003; Acts 2005, No. 133, §2, eff. June 22, 2005; Acts 2005, No. 384, §1, eff. June 30, 2005; Acts 2005, No. 394, §1, eff. July 1, 2005; Acts 2006, No. 291, §1; Acts 2007, No. 291, §1, eff. Oct. 1, 2007; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2015, No. 107, §1, eff. June 19, 2015; Acts 2016, No. 25, §1, eff. May 9, 2016; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2022, No. 343, §2, eff. Jan. 1, 2023; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
La. Rev. Stat. § 47:340 — LA Code / Code revised-statutes / Title 47 / Section 340
Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
Status: in_force

A. The duties of the commission shall be exercised and discharged under the supervision and direction of a commission with voting power and a non-voting executive director, all of whom shall be appointed and shall serve as provided in this Section:

B. The commission shall be comprised of eight voting commissioners as follows:

(1) The secretary of the Department of Revenue.

(2) Three employees or other officials of the Department of Revenue as appointed by the secretary.

(3) The members of the Louisiana Uniform Local Sales Tax Board appointed as provided in R.S. 47:337.102(B)(1)(e) through (h). In the absence of such a member, the chairman of the Louisiana Uniform Local Sales Tax Board may appoint a designee to attend commission meetings and vote on their behalf. A person eligible to serve as a designee shall be a permanent member of the board.

C. The commission shall elect its own chairman, vice chairman, and such other officers as its rules may direct.

D.(1) The commission shall meet as often and at such locations as directed by the chairman, who shall provide timely notice to the public as to the time and location of each meeting. A majority of the commission membership shall constitute a quorum for the transaction of business and no action shall be taken by the commission unless approved by a majority vote of the members present.

(2) The domicile of the commission shall be East Baton Rouge Parish. The commission may meet and conduct commission business at other locations within the state of Louisiana as it may from time to time determine, after timely notice to those persons who may be affected by the change in location.

E.(1) The commission shall select and employ an executive director who shall serve at the pleasure of the commission. The executive director, under and subject to the direct supervision and control of the commission, shall direct the day-to-day administration and enforcement of all laws, rules, policies, and regulations which it is the duty of the commission to administer and enforce. The executive director shall receive compensation and benefits as may be determined and fixed by the commission. The executive director may employ professional and administrative staff and set their rate of compensation and benefits, plus necessary expenses incurred in performing their duties, as may be approved by the commission. The commission may enter into a joint services agreement with any other agency, board, or political subdivision concerning the performance of its functions.

(2) The commission shall monthly remit monies, less any refunds, fees owed to the board pursuant to the provisions of R.S. 47:337.102(C)(1)(k), and amounts retained for expenses as defined in Paragraph (3) of this Subsection, to the appropriate state or local collector by electronic funds to the designated bank account of that state or local collector on or before the tenth business day of the month following the month of collection. Records of gross collections, refunds, and amounts retained for expenses shall be made accessible to the respective state or local collector on a monthly basis.

(3) The commission and its operations shall be funded by an amount equal to actual expenses incurred which amount shall not exceed one percent of the total amount of state and local sales and use tax collected on sales by the commission. Subject to the limitations provided in this Paragraph, this amount shall be retained by the commission on a monthly basis from current collections of state and local sales tax on sales as collected by the commission prior to monthly distribution to the state and local collectors. Upon distribution of the local sales and use tax collected from sellers by the commission, the local collectors may retain the usual and customary percentage of collections in accordance with local ordinances or agreements.

(4) Upon the request of a state or local collector, the commission shall provide taxpayer information and associated taxpayer history maintained by the commission to the state or local collector in accordance with R.S. 47:1508.

(5)(a) If use tax collections pursuant to R.S. 47:302(K) yield insufficient revenue to fulfill the dedication for the adjudication of local sales and use tax matters that is made pursuant to R.S. 47:302(K)(7) for interagency transfers to the Department of State Civil Service, Board of Tax Appeals, Local Tax Division, the remaining amount necessary to satisfy the dedication shall be considered an actual expense of this commission pursuant to Paragraph (3) of this Subsection, and payment of the interagency transfer due shall be made from local sales and use tax collections of the commission within the first thirty days of the fiscal year.

(b) A part of the interagency transfer due pursuant to Section 2 of Act No. 198 of the 2014 Regular Session of the Legislature may be designated as an actual expense of the commission pursuant to Paragraph (3) of this Subsection, and payment of that designated part may be made from state sales and use tax collections of the commission pursuant to a written agreement with the secretary.

(6)(a) The commission is authorized to enter into a cooperative endeavor agreement for the purposes specified in R.S. 47:1439(F)(3), and any payments due pursuant thereto shall be added to any amounts due pursuant to Paragraph (5) of this Subsection.

(b) Any amount due pursuant to this Paragraph or Paragraph (5) of this Subsection shall be in addition to any amounts otherwise retained pursuant to Paragraph (3) of this Subsection.

F.(1) The commission shall develop rules and procedures in accordance with the Administrative Procedure Act with respect to implementation of the provisions of this Chapter. Unless contrary to a rule adopted in accordance with this Subsection, the provisions of Chapter 18 of this Subtitle may be utilized by the commission, or its duly authorized agents and employees, in the exercise of any power authorized by this Section in the same manner that the provisions of Chapter 18 of this Subtitle may be utilized by the secretary.

(2) The commission, or its duly authorized agents and employees, may take any action related to the collection of tax within its jurisdiction that the secretary in Chapter 18 of this Subtitle is authorized to take and any person aggrieved by any such action shall have the same rights, including appeal or review as provided for in Chapter 18 of this Subtitle.

(3) Any consideration of a request for refund and any appeal of the commission's denial of a refund made to the Board of Tax Appeals shall occur in the same manner and be subject to the same deadlines as provided for in Chapter 18 of this Subtitle.

(4) The commission shall be considered a state collector for the purposes of R.S. 47:1418(7)(d) and the related provisions of Chapter 17 of this Subtitle.

G. The commission shall have the power, duty, and authority:

(1) To serve as the single entity within the state of Louisiana responsible for all state and local sales and use tax administration, return processing, and audits for remote sales delivered into Louisiana and for nonremote sales that the commission is authorized by contract to collect.

(2) To serve as the central, single agency to which remote sellers shall make state and local sales and use tax remittances and as the central, single agency to which qualifying nonremote sellers shall make state and local sales and use tax remittances on nonremote sales that the commission is authorized by contract to collect.

(3) To assign and direct a single audit of remote sellers for the state and all local taxing authorities and assign and direct a single audit of qualifying nonremote sellers for all state and local taxing authorities that have entered into a contract with the commission pursuant to R.S. 47:339.1.

(4) To serve as the single state of Louisiana agency to represent both state and local taxing authorities in taking appropriate action to enable Louisiana to participate in programs designed to allow Louisiana to more efficiently enforce and collect state and local sales and use taxes on sales made by remote sellers and qualifying nonremote sellers.

(5) To conduct administrative hearings as requested by aggrieved remote sellers and qualifying nonremote sellers, administer oaths, and make adjustments to assessments when justified by the facts and the law, and render decisions following such hearings.

(6) To require remote sellers and qualifying nonremote sellers to register with the commission.

(a) No later than thirty calendar days after surpassing either of the criteria of R.S. 47:301(4)(k)(i), a remote seller shall submit an application for approval to collect state and local sales and use tax on remote sales for delivery into Louisiana to the commission on a form prescribed by the commission. A remote seller shall commence collection of state and local sales and use tax, once notified the commission has approved the application, no later than sixty days after surpassing either of the criteria of R.S. 47:301(4)(k)(i).

(b) The commission shall publish the date remote sellers are required to be registered by policy statement as authorized by LAC 61:III.101 no later than thirty days prior to the effective date of the enforcement. In no event shall the date of enforcement be later than July 1, 2020.

(c) Notwithstanding the duty to register with the commission, the state and local sales and use tax required to be collected by the remote seller shall be due and payable monthly. For the purpose of ascertaining the amount of tax payable, all remote sellers shall transmit to the commission returns on forms prescribed, prepared, and furnished by the commission showing the gross sales arising from all transactions during the preceding calendar month, on or before the twentieth day of the month following the month in which this tax is required to be collected. These returns shall show any further information the commission may require to correctly compute and collect the tax levied. At the time of making the return required pursuant to this Subparagraph, every remote seller shall compute and remit to the commission the required tax due for the preceding calendar month, and failure to remit the tax shall cause the tax to become delinquent. In the event the tax becomes delinquent, interest and penalties imposed by this Subtitle shall be an obligation to be assessed, collected, and enforced against the remote seller in the same manner as if it were a tax due. The commission shall collect interest and penalties on delinquent taxes and distribute such collections to the state or local collector in the same manner as provided by Subsection E of this Section. For purposes of Paragraph (E)(3) of this Section, "state and local sales and use tax collected on remote sales" shall include interest and penalties collected on delinquent taxes.

(d) Vendor's compensation shall be allowed as a deduction against tax due if the return is filed timely on or before the twentieth day of the month following the month of collection and all tax shown due on the return is remitted on or before the twentieth day of the month following the month of collection. The commission shall apply each taxing jurisdiction's specific rate of vendor's compensation as a deduction against tax due and shall reduce the monthly distribution provided for by Paragraph (E)(2) of this Section accordingly.

(7) To provide to the single tax collector for each parish an annual report of revenues collected and distributed for the previous calendar year, which report shall be provided on or before June first of each year.

(8) To enter into agreements to waive or suspend prescription with remote sellers as to state and local taxes and with qualifying nonremote sellers.

(9) With the consent of the affected local taxing authority, to issue notices of intent to assess, notices of assessments, enforce collection of local sales and use taxes by distraint and sale, and institute summary proceedings or ordinary proceedings for collection of local taxes.

(10) To sue and be sued.

(11) To enter into voluntary disclosure agreements with remote sellers as to state and local sales and use taxes and with qualifying nonremote sellers.

H. Nothing in this Chapter shall be construed to:

(1) Authorize the commission to promulgate rules, regulations, issue private letter rulings or give to dealers or taxpayers other advice that is inconsistent with the Constitution of Louisiana, statutory law, or controlling jurisprudence.

(2) Require local taxing authorities to make refunds, give tax credit, waive penalties, or waive audit costs.

I. The sums of money collected by remote sellers and nonremote sellers and remitted to the commission pursuant to R.S. 47:339 and 339.1 for payment of sales and use taxes imposed by the state and local taxing authorities shall, at all times, be and remain the property of the respective taxing authorities and deemed held in trust for taxing authorities, including while in the possession of the commission.

Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2022, No. 685, §§1, 2, eff. Jan. 1, 2023; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025.

NOTE: See Acts 2019, No. 360, re: applicability.
La. Rev. Stat. § 47:152 — LA Code / Code revised-statutes / Title 47 / Section 152
Basis of property received in liquidations
Status: in_force

A. General rule. If property is received in a distribution in partial or complete liquidation and if gain or loss is recognized on receipt of such property, then the basis of the property in the hands of the distributee shall be the fair market value of such property at the time of the distribution, except as provided in Subsections B and C of this Section.

B. Liquidation of subsidiary.

(1) In general. If property is received by a corporation in a distribution in complete liquidation of another corporation (within the meaning of R.S. 47:133 F(2)), then, except as provided in Subsection B(2) of this Section, the basis of the property in the hands of the distributee shall be the same as it would be in the hands of the transferor. If property is received by a corporation in a transfer to which R.S. 47:133 F(3) applies, and if Subsection B(2) of this Section does not apply, then the basis of the property in the hands of the transferee shall be the same as it would be in the hands of the transferor.

(2) Exception. If property is received by a corporation in a distribution in complete liquidation of another corporation (within the meaning of R.S. 47:133 F(2), and if,

(a) the distribution is pursuant to a plan of liquidation adopted,

(i) on or after January 1, 1958, and

(ii) not more than 2 years after the date of the transaction described in Subsection B(2)(b) of this Section, (or, in the case of a series of transactions, the date of the last such transaction); and

(b) stock of the distributing corporation possessing at least 80% of the total combined voting power of all classes of stock entitled to vote, and at least 80% of the total number of shares of all other classes of stock (except nonvoting stock which is limited and preferred as to dividends), was acquired by the distributee by purchase (as defined in Subsection B(3) of this Section) during a period of not more than 12 months, then the basis of the property in the hands of the distributee shall be the adjusted basis of the stock with respect to which the distribution was made. For purposes of the preceding sentence, under regulations prescribed by the collector, proper adjustment in the adjusted basis of any stock shall be made for any distribution made to the distributee with respect to such stock before the adoption of the plan of liquidation, for any money received, for any liabilities assumed or subject to which the property was received, and for other items.

(3) Purchase defined. For purposes of Subsection B(2)(b) of this Section, the term "purchase" means any acquisition of stock, but only if,

(a) the basis of the stock in the hands of the distributee is not determined (i) in whole or in part by reference to the adjusted basis of such stock in the hands of the person from whom acquired, or (ii) under R.S. 47:145 (relating to property acquired from a decedent), and

(b) the stock is not acquired in an exchange to which R.S. 47:133 E applies.

(4) Distributee defined. For purposes of this Subsection, the term "distributee" means only the corporation which meets the 80% stock ownership requirements specified in R.S. 47:133 F(2).

C. Exceptions.

If the property was acquired by a shareholder in the liquidation of a corporation in cancellation or redemption of stock with respect to which gain was realized but with respect to which the gain was not taxable in whole or in part under the law as applicable to the year in which the property was received in liquidation (including gains a portion of which are not recognized as a result of elections under R.S. 47:133 G), then the basis shall be the same as the basis of such stock cancelled or redeemed in the liquidation, decreased in the amount of any money received by him, and increased in the amount of any gain taxable to him under the law applicable to the year in which the property was received in liquidation. For purposes of the preceding sentence the basis of property received in such liquidation shall be allocated among the various classes of property under regulations prescribed by the collector.

Amended by Acts 1958, No. 443, §8.
La. Rev. Stat. § 47:511 — LA Code / Code revised-statutes / Title 47 / Section 511
Reciprocity arrangements; refund of remittances
Status: in_force

A. A vehicle owned by a resident of another state, which is lawfully registered in that state, may be operated upon the public highways of this state without registration or license when, by statute, contract, or understanding, an agreement between the proper authorities of such state and the secretary of the Department of Public Safety and Corrections has effected reciprocal arrangements whereby license plates of each state affected thereby are recognized by such other states, respectively, and when the vehicle bears approved license plates of such state, if same are required by the laws of that state. These operations shall be under the terms and provisions of such reciprocal arrangements.

B. Participation by the state of Louisiana through the Department of Public Safety and Corrections in the interstate compact known as the International Registration Plan is hereby recognized and authorized. The secretary is hereby authorized to promulgate rules and regulations in order to adopt the International Registration Plan pursuant to membership and participation therein.

C.(1) In the event the secretary of the Department of Public Safety and Corrections or his designee determines that registrations or licenses issued pursuant to the interstate compact of the International Registration Plan have been revoked by the department or its designee and the Louisiana-apportioned account holder has not applied for a refund of any fees remitted for such registration or license within thirty days of such revocation, the department or its designee may remit such registration or license fee or a portion thereof to any owner of any vehicle registered or licensed in the Louisiana-apportioned account. The department shall calculate the Louisiana portion of the refund amount by dividing the total amount of registration or license fees paid by the owner by twelve, and then multiplying that amount by the number of months remaining after the owner's license or registration was revoked.

(2) No refund shall be remitted to any owner by the department until the owner surrenders the International Registration Plan cab card and the license plate issued for each vehicle or the owner certifies that the cab card and license plate have been destroyed or reassigned to a replacement vehicle as provided by law and the department receives a verification from an owner which includes the following:

(a) The registration number or vehicle identification number.

(b) A full release and hold harmless agreement executed by the owner in favor of the department against any claims by the person establishing the Louisiana-apportioned account.

Acts 1984, No. 420, §1; Acts 1999, No. 464, §1; Acts 2003, No. 1159, §1, eff. July 2, 2003.
La. Rev. Stat. § 47:337.76 — LA Code / Code revised-statutes / Title 47 / Section 337.76
Distraint cost penalty
Status: in_force

Whenever the collector uses the distraint procedure to enforce the collection of any tax, there shall be imposed with respect to the tax for the collection of which the distraint procedure is used, a specific penalty of ten dollars to compensate for the costs of the distraint procedure. This specific penalty shall be in addition to any penalty assessed as provided by law and shall be an obligation to be collected and accounted for in the same manner as if it were part of the tax due, and may be enforced either in a separate action or in the same action for the collection of the tax.

Acts 2003, No. 73, §1, eff. July 1, 2003.
La. Rev. Stat. § 47:338.169 — LA Code / Code revised-statutes / Title 47 / Section 338.169
Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
Status: in_force

A. The police jury of St. Mary Parish is hereby authorized to create within said parish a sales tax district composed of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish.

B. The sales tax district shall be created by ordinance of the police jury of St. Mary Parish. The governing authority thereof shall be a three-member board, and its domicile shall be the regular meeting place of the municipality of Franklin. The board shall be composed of one member selected and appointed by the governing authority of the municipality of Franklin, one member selected and appointed by the governing authority of the municipality of Baldwin, and one member selected and appointed by the police jury of St. Mary Parish. The members shall serve until replaced by their respective bodies and shall serve without pay. The board members 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 aforementioned three-member board, as the governing authority of said district, is hereby authorized under the provisions of Article VI, Section 29(B) of the Constitution of Louisiana to levy and collect within the district an additional sales and use tax not exceeding three-tenths of one percent, subject to approval at an election as hereafter provided. The tax shall be imposed by ordinance or resolution of the aforementioned three-member board 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 or resolution of the board imposing the tax. The ordinance or resolution may provide for a contract with the sheriff of the parish, the St. Mary Parish sales tax department, or municipalities within the district 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. The resolution imposing any tax hereunder, or amendments hereto, shall specify that the avails or proceeds of the tax after payment of collection costs shall be divided by the governing authority of the taxing district between the parish and the two municipalities within the district in accordance with a formula or method of allocation set forth in the question or proposition which must be submitted to the qualified electors of the parish approving the levy of the tax in compliance with the requirements of Subsection D hereof. Also, the purpose or purposes for which each allocation shall be appropriated and expended shall be stated in the question or proposition submitted to the qualified electors. The question or proposition approved at said election shall constitute a full and complete dedication of the avails or proceeds of said tax, and its provisions shall control the allocation and expenditure thereof.

D. The ordinance or resolution imposing the tax herein authorized shall be adopted by the three-member board 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 or resolution. Voting machines shall be used in the election and all expenses of the election shall be borne by the municipalities included in the district and the St. Mary Parish Police Jury on a pro rata basis.

Added by Acts 1983, 1st Ex. Sess., No. 48, §1, eff. Jan. 19, 1983; Redesignated from R.S. 33:2738.61 pursuant to Acts 2011, No. 248, §4.
La. Rev. Stat. § 47:1958 — LA Code / Code revised-statutes / Title 47 / Section 1958
Listing and assessing of lands
Status: in_force

A. The assessor, in assessing lands and lots, shall take into consideration the enhanced value of such lands and lots arising from the buildings and improvements thereon; provided that for a period of ten years, commencing January 1, 1943, lands that are improved, during such period, for agricultural farming, dairying or grazing purposes, shall not, for a period of ten years after placing of such improvements thereon, be reclassified into a higher tax valuation classification.

B. The assessor shall also inquire into the purchase price paid for real property when acquired by the owner, and ascertain and acquaint himself with any sales or transfers of property of like description or value made or effected in the vicinity, within the year or years next preceding the listing for assessments then being made; and the price paid for property at such sales or transfers shall be considered by the assessors in determining the value of the real property to be listed for assessment. In the first year in which property is initially assessed to a new owner thereof, the assessment records shall show the recordation reference, by conveyance book and folio number, in the office of the recorder of conveyances for the parish of the instrument by which said owner acquired title to the land.

C. In assessing land, the assessor shall personally, or by duly accredited deputy, visit each piece of taxable property or tract of land in his parish or district. Should the tax assessor fail to visit personally or by duly accredited deputy, any piece of taxable property within his parish or district, and it thereby escapes assessment, he shall be considered guilty of malfeasance in office, and shall be liable to a penalty of not more than the amount of the tax which would have been collected had such property been properly assessed, with ten per centum additional, and all costs and charges accruing on the same. And each and every assessor, upon turning over to the auditor his annual assessment roll, shall make an affidavit that he has complied with the provisions of this Chapter before being qualified to receive his final settlement for the year.

D. It shall be sufficient to assess and describe all property according to a description that will reasonably identify the property assessed, such as: 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 assessment rolls, or upon an official or private plan or sketch; or by giving the boundaries or the name of the owners upon each side; or by the dimensions or description or name given in the act translating the ownership thereof; or by such other further description as may furnish the means of reasonable identification.

E. If the land to be assessed is a tract or a lot known by name, or if the owner's name be known, it shall be designated by those particulars and by its boundaries; if it has no name or the name be unknown, it shall be designated by its boundaries or by divisions, pursuant to the United States surveys. In all cities, towns, or villages, the assessor shall designate the number of lots according to the plan of such cities, towns, or villages, or according to the plat or plan or the squares designated by such particular plat or plan. If no plat or plan is known of any city, town, or village, or square within the same, it shall be lawful for the assessor to describe it by boundaries of the streets within which it is situated, giving in all cases the dimensions; the assessment in incorporated towns and villages shall be in separate columns and shall designate the name of the streets on which the lots front.

Amended by Acts 1964, No. 313, §1; Acts 2006, No. 622, §8, eff. Dec. 11, 2006.
La. Rev. Stat. § 47:6035 — LA Code / Code revised-statutes / Title 47 / Section 6035
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. § 47:337.28.1 — LA Code / Code revised-statutes / Title 47 / Section 337.28.1
Arbitrary assessments prohibited
Status: in_force

A. Notwithstanding any provision of this Chapter to the contrary, the collector shall be prohibited from issuing an arbitrary assessment. For purposes of this Chapter, the term "arbitrary assessment" shall mean an estimated assessment issued by the local collector which does not comply with R.S. 47:337.28, 337.48(A), or 337.53. However, no provision of this Chapter shall prevent the collector from determining correct tax as provided for in R.S. 47:337.35. An assessment shall not be considered an "arbitrary assessment" if the taxpayer does not provide records as required by R.S. 47:337.29 and/or R.S. 47:337.36. The taxpayer shall bear the burden of proving that the assessment was not in compliance with the law.

B. If the assessment by the collector is determined by a court of competent jurisdiction or the Board of Tax Appeals to be an arbitrary assessment, the assessment shall neither interrupt nor suspend prescription, and the dealer shall be reimbursed by the collector for reasonable costs of litigation. The amount of costs recoverable under this Section shall not exceed ten percent of the taxes, interest, and penalty that were arbitrarily assessed, which amount shall be subject to the discretion of the court, or the Board of Tax Appeals, as to reasonableness.

C. No assessment shall be made under this Chapter for the purpose of depriving a taxpayer of his constitutional right to a three-year prescriptive period for the assessment of tax in accordance with Article VII, Section 16 of the Constitution of Louisiana.

Acts 2010, No. 1019, §1, eff. July 8, 2010; Acts 2015, No. 210, §1, eff. June 23, 2015.

NOTE: See Acts 2015, No. 210, §4, re: retroactivity of certain provisions.
La. Rev. Stat. § 47:297.26 — LA Code / Code revised-statutes / Title 47 / Section 297.26
Tax deduction; hardship distributions from retirement accounts
Status: in_force

A. There shall be allowed a deduction from tax table income for amounts that a qualifying resident taxpayer receives in a taxable year through hardship distributions from one or more retirement accounts.

B. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection:

(1) "Hardship distribution" means a withdrawal from a retirement plan participant's elective deferral account made because of an immediate and serious financial need as determined in accordance with the policies of the plan.

(2) "Qualifying taxpayer" means a taxpayer who has been diagnosed with a terminal illness by a licensed physician. In the case of married joint filers, "qualifying taxpayer" shall also mean a taxpayer's spouse who has been diagnosed with a terminal illness by a licensed physician.

(3) "Terminal illness" shall have the meaning ascribed in R.S. 40:1169.3.

Acts 2025, No. 251, §1, eff. Jan. 1, 2026.
La. Rev. Stat. § 47:6017 — LA Code / Code revised-statutes / Title 47 / Section 6017
Tax credits for certain expenses paid by economic development corporations
Status: in_force

A. There shall be allowed a credit against any Louisiana income tax for the filing fee paid to the Louisiana State Bond Commission that is incurred by an economic development corporation in the preparation and issuance of bonds, as provided for in Chapter 27 of Title 33 of the Louisiana Revised Statutes of 1950. The credit shall be an amount equal to seventy-two percent of the amount of the filing fee paid to the Louisiana State Bond Commission that is incurred by the corporation in the preparation and issuance of the bonds.

B. Any such credit shall be taken as a credit against the applicable tax or taxes in the taxable period in which the expenses were incurred. The total of all such credits taken in a taxable year shall not exceed the total tax liability for that taxable year.

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

Acts 2002, No. 78, §1, eff. June 25, 2002; Acts 2015, No. 125, §2, eff. July 1, 2015; Acts 2015, No. 357, §1, eff. June 29, 2015; Acts 2016, 1 st Ex. Sess., No. 29, §2; Acts 2017, No. 400, §§1, 4, eff. June 26, 2017; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 6, §1, eff. Jan. 1, 2026.

NOTE: See Acts 2015, No. 125, §7, regarding applicability.

NOTE: See Acts 2016, 1 st Ex. Sess., No. 29, §2, regarding effectiveness.

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. § 47:714 — LA Code / Code revised-statutes / Title 47 / Section 714
Exclusions and exemptions; tractor fuel or distillate
Status: in_force

A. For the purpose of this Part, the product commonly known as tractor fuel or distillate and having the following distillation range and specifications, whether or not such product has a flash point below 110 degrees F., shall be excepted from the provisions of this Part. The distillation range and specifications for tractor fuel or distillate excepted from the provisions of this Part are:

Distillation range--when the first drop has been recovered in the graduated receiver, the thermometer shall not read less than 170 degrees F.

When 20 percent has been recovered in the receiver the thermometer shall not read less than 250 degrees F.

When 50 percent has been recovered in the receiver the thermometer shall not read less than 330 degrees F.

When 90 percent has been recovered in the receiver the thermometer shall not read less than 430 degrees F.

The end point shall be not less than 500 degrees F. nor more than 540 degrees F.

Maximum baume gravity 50 degrees.

B. Tractor fuel or distillate base stock shall have a plus 10 minimum saybolt color, to which shall be added two grams per one hundred gallons of base stock of green dye, such as petrol green 3-W and petrol green d, as manufactured by Patent Chemicals, Inc., or oil-fast green GLB, as made by American Aniline Products Company, or their equivalents.

C. Manufacturers, importers, or first handlers of tractor fuel or distillate shall report monthly to the secretary on forms to be furnished by the secretary, the quantities of tractor fuel or distillate sold to each jobber, distributor, wholesaler, or retailer, and shall obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, wholesalers, or retailers, who purchase tractor fuel or distillate from manufacturers, importers, or first handlers of such tractor fuel or distillate for resale shall likewise obtain and keep, for a period of two years for inspection by the secretary, signed copies of invoices covering retail sales. Jobbers, distributors, or wholesalers who sell to other jobbers, distributors, wholesalers, or retailers shall report such sales monthly to the secretary, as required of manufacturers, importers or first handlers. All monthly reports required hereunder shall be filed with the secretary not later than the twentieth day of the month following the month in which such sales are made.

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. § 47:502.2 — LA Code / Code revised-statutes / Title 47 / Section 502.2
Exemption from registration; nonresident military personnel
Status: in_force

A. Any nonresident owner of a vehicle registered in a foreign state who is a member or spouse of a member of the armed forces of the United States on active duty within this state, and any resident owner of a vehicle registered in a foreign state who is a member or spouse of a member of the armed forces of the United States returning from active duty in a foreign state or country, may operate the vehicle in this state without securing Louisiana registration after satisfying the following requirements:

(1) The license plates displayed on the vehicle are valid plates issued by a foreign jurisdiction.

(2) The vehicle registration and license plates are current and issued to the active duty member or spouse of the active duty member.

(3) The owner or driver has in effect one of the forms of financial responsibility specified in R.S. 32:861.

B. This Section applies to all vehicles owned by the active duty member or the spouse of the active duty member except any commercial vehicle used in any business manner wherein the active duty member or the spouse of the active duty member receives compensation.

Acts 1989, No. 455, §1.