reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:337.10.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.10.2. Local sales and use tax; feminine hygiene products and diapers; definitions

RS 337.10.2 - Local sales and use tax; feminine hygiene products and diapers; definitions  A. Any political subdivision may by ordinance or resolution exempt purchases of feminine hygiene products, diapers, or both for individual personal use from all or part of the sales and use tax levied by the political subdivision.  B. For purposes of this Section:  (1) "Diaper" means any absorbent diaper or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed to be worn by a child who cannot yet control bladder or bowel movements.  (2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.  C. Repealed by Acts 2021, No. 449, §2, eff. June 23, 2021.  Acts 2020, No. 138, §1; Acts 2021, No. 449, §2, eff. June 23, 2021.
LA Rev Stat § 47:337.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.11. Other provisions applicable to local sales and use tax

RS 337.11 - Other provisions applicable to local sales and use tax In addition to the provisions of law applicable to the sales and use taxes of local taxing authorities as provided for in this Chapter, the following provisions outside this Chapter, and no others, shall be applicable to the sales and use taxes of local taxing authorities. The use of the "key words" following the statutory citations in this Subsection are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law. (1) R.S. 4:168, "key words": horse racing. (2) R.S. 4:227, "key words": offtrack wagering facilities. (3) R.S. 17:3389, "key words": tax rebates for university research and development parks. (4) R.S. 33:4169, "key words": the construction and operation by private companies with contracts for the construction of sewerage or wastewater treatment facilities. (5) R.S. 38:2212.4, "key words": the acquisition of materials, supplies, vehicles, or equipment made by certain public trusts. (6) R.S. 39:467 and 468, "key words": certain publicly owned facilities. (7) [Blank]* (8) R.S. 47:6001, "key words": antique airplanes and certain other aircraft. (9) R.S. 47:9052, "key words": lottery tickets. (10) R.S. 51:1301 et. seq., "key words": tax refunds under the Louisiana Tax Free Shopping Program. (11) R.S. 51:1787, "key words": tax rebates provided for in the Enterprise Zone program. (12) R.S. 33:2718.3 and R.S. 40:582 through 582.7, "key words": tax refund for restoration, renovation, or rehabilitation of existing structure or for building or causing to be built new houses and associated improvements in an approved housing development. (13) R.S. 47:315.3, "key words": tax refund for tax paid by or under the provisions of Medicare. (14) R.S. 47:315.4, "key words": tax credit for the amount of ad valorem taxes paid on property upon which the taxpayer is entitled to a homestead exemption. Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 713. *See Acts 2005, No. 487, §2 relative to repeal of Louisiana Biomedical Research and Development Park Commission.
LA Rev Stat § 47:337.11.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.11.2. Acadiana Cultural and Entertainment Special District; optional exemption

RS 337.11.2 - Acadiana Cultural and Entertainment Special District; optional exemption A. The Legislature of the State of Louisiana hereby finds that motion picture production generated by Louisiana Motion Picture Investor Tax Credits has been a benefit for the state. The 2011 Louisiana Entertainment Economic Impact Analysis estimates that over the course of the three years covered in the study motion picture productions will have spent approximately one billion five hundred ten million dollars in Louisiana. To date, the typical production is spending eighty percent of its budget in the state - and even blockbuster size films with budgets in excess of twenty million dollars spend fifty percent, and these percentages have steadily increased. From 2008 to 2010, productions averaged ninety-two per year. However, the legislature also finds that, unfortunately, the productions, and therefore their spin-off economic benefits, have tended to be focused in certain regions of the state. Many areas have received far less movie-making activity than others. Therefore, it is the determination and intention of the legislature in enacting this Section to provide another tax incentive tool to induce the location of movie picture production in some of those heretofore neglected areas. B. There is hereby created the Acadiana Cultural and Entertainment Special District composed of all the parishes with the following populations according to the latest federal decennial census: (1) Any parish with a population between 50,000 and 52,250. (2) Any parish with a population between 56,000 and 90,000. (3) Any parish with a population between 200,000 and 230,000. C. Any taxing authority within any parish in the ACES District may provide for an exemption from their sales and use tax for the sales, purchases, or leases and rentals by a motion picture production company for a specific state-certified production by that company, all as set forth in the instrument, resolution, vote, or other affirmative action providing the exemption. A separate action providing an exemption shall be necessary for each state-certified production granted the exemption. D. For purposes of this Section, the following words and terms shall have the following meanings: (1) "ACES District" means the Acadiana Cultural and Entertainment Special District. (2) "Motion picture production company" shall have the same meaning as provided for in R.S. 47:6007(B)(6). (3) "State-certified production" means a production approved for Louisiana motion picture investor tax credits by the office of entertainment industry development in the Department of Economic Development. E. The exemption provided for in this Section shall not be granted on any tax in effect on the date of the grant which secures bonds if the grant will affect or impair the security of such bonds. Acts 2011, No. 154, §1, eff. June 24, 2011.
LA Rev Stat § 47:337.11.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.11.3. Imposition of tax; prohibition

RS 337.11.3 - Imposition of tax; prohibition No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax. Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:337.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.12. Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision

RS 337.12 - Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision A. No taxing authority shall levy or collect any sales tax on the sale of any goods or personal tangible property delivered or services performed outside the taxing jurisdiction. B. This Section shall apply to every political subdivision in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in their charters or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of political subdivisions to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized. C.(1) No taxing authority shall levy or collect any use tax on the storage of property which has been documented for use outside the taxing jurisdiction of the taxing authority although the property may be stored within its taxing jurisdiction if the owners of such property which is to be stored for exclusive use outside the taxing jurisdiction have acquired a tax exemption certificate from the taxing authority's collector. (2) When a vendor is presented with a copy of a tax exemption certification from a vendee, the vendor shall be relieved from liability for the collection of use tax on such property. (3) If the property is removed from storage and is used within the taxing jurisdiction where it has been stored, the property shall be subject to taxation. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.12.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.12.1. Road material construction contracts; determination of where tax is due; requirements and limitations

RS 337.12.1 - Road material construction contracts; determination of where tax is due; requirements and limitations  A. Notwithstanding any other law to the contrary, for purposes of the imposition of sales and use tax by any political subdivision of the state, any raw materials converted by a road contractor into asphaltic concrete which has been documented for ultimate use by the road contractor pursuant to a road material construction contract shall be subject to tax as provided in this Section.  (1) If the raw materials are purchased from a Louisiana dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business, sales tax is due in the taxing jurisdiction of the dealer.  (2) If the raw materials are delivered to the road contractor such that title or possession, or both, transfers at the road contractor's facility where the raw materials are converted into asphaltic concrete, the "retail sale" of the raw materials is deemed to occur in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.  (3) The exercise of any right or power over raw materials imported into a taxing jurisdiction for conversion into asphaltic concrete shall be deemed to be a "use" in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.  B. No sales or use taxes shall be due to the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete unless any of the following occurs in the taxing jurisdiction:  (1) The road contractor purchases raw materials from a dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.  (2) The asphaltic concrete is ultimately used by the road contractor to fulfill a road material contract in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.  (3) The road contractor makes a taxable sale of asphaltic concrete to a third party such that title or possession, or both, transfers to the purchaser in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.  Acts 2019, No. 359, §1, eff. June 11, 2019.
LA Rev Stat § 47:337.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16. Authority to collect local sales and use taxes

RS 337.16 - Authority to collect local sales and use taxes A. The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sales and use tax, and related penalty, interest, or other charge, levied by the taxing authorities. In order to collect and enforce any such tax, the secretary is vested with all the power and authority conferred by this Title. B. The contract between the Department of Revenue and such taxing authorities shall be executed by the secretary of the Department of Revenue and the proper official or officials of the governing authorities of the taxing authorities. The contract shall provide the manner, the charges and costs of collection, if any, to be paid by the taxing authorities, and such other terms and conditions necessary to effectuate the contract. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.16.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.1. Agreements for collection by collector of revenue of taxes due the city of New Orleans

RS 337.16.1 - Agreements for collection by collector of revenue of taxes due the city of New Orleans The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement whereby the collector of revenue shall collect any or all taxes and additions thereto due to the city of New Orleans whether current or delinquent under any ordinances now existing or hereafter adopted which impose: (1) taxes on sales and leases of tangible personal property and sales of services similar to the state taxes imposed in Chapter 2 of this Subtitle1; (2) occupational license taxes similar to the state taxes imposed in Chapter 3 of this Subtitle2; and (3) taxes on the sale or consumption of beverages which are taxed under R.S. 26:342. Acts 1950, 2nd Ex.Sess., No. 11, §1; Redesignated from R.S. 33:2747 pursuant to Acts 2011, No. 248, §4. 1R.S. 47:301 et seq. 2R.S. 47:341 et seq.
LA Rev Stat § 47:337.16.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.2. Contents of agreement for collection of taxes; termination date

RS 337.16.2 - Contents of agreement for collection of taxes; termination date The agreement entered into pursuant to R.S. 47:337.16.1 shall provide an effective date and may contain a termination date and any other provisions that the parties deem necessary to carry out the purposes of R.S. 47:337.16 through 337.16.6. If the agreement does not contain a termination date either party may terminate it by giving six months' notice in writing to the other party, or it may be terminated at any time by the mutual consent of both parties. Nothing in this Section shall be construed so as to prohibit the parties from extending the agreement from time to time if they so desire. Acts 1950, 2nd Ex.Sess., No. 11, §2; Redesignated from R.S. 33:2748 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:337.16.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.3. Enforcement of payment of taxes

RS 337.16.3 - Enforcement of payment of taxes 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 Subtitle1. Acts 1950, 2nd Ex.Sess., No. 11, §3; Redesignated from R.S. 33:2749 pursuant to Acts 2011, No. 248, §4. 1R.S. 47:1501 et seq.
LA Rev Stat § 47:337.16.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.4. Charge for collection; remitting amounts collected

RS 337.16.4 - Charge for collection; remitting amounts collected In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue shall make no charge for the collection of such taxes. He shall remit monthly to the treasurer of the city of New Orleans all amounts collected by him under authority of R.S. 47:337.16 through 337.16.6 not later than the tenth day of the month following their collection. Acts 1950, 2nd Ex.Sess., No. 11, §4; Redesignated from R.S. 33:2750 pursuant to Acts 2011, No. 248, §4. {{NOTE: Acts 1964, No. 519, §1 amends R.S. 47:303(B)(3) to set a fee to be charged by the collector of revenue for the collection of local sales and use taxes on the sale and use of vehicles. Section 2 of Act 519 repeals all laws in conflict with the Act, "particularly" R.S. 33:2750. It appears that the intent is to repeal R.S. 33:2750 only to the extent of conflict, in view of the fact that R.S. 33:2750 pertains to other taxes in addition to sales and use taxes on vehicles. The title of Act 519 does not mention the repeal of R.S. 33:2750.}}
LA Rev Stat § 47:337.16.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.5. Collector to be furnished copies of ordinances and regulations

RS 337.16.5 - Collector to be furnished copies of ordinances and regulations In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the mayor of the city of New Orleans shall furnish to the collector of revenue at a time specified in the agreement a certified copy of each of the ordinances to be enforced by the collector together with certified copies of all rules and regulations promulgated thereunder. Copies of all subsequent ordinances and regulations, or amendments, shall be furnished to the collector by the mayor within five days after adoption. Acts 1950, 2nd Ex.Sess., No. 11, §5; Redesignated from R.S. 33:2751 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:337.16.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.16.6. Collector to be furnished list of taxpayers; records made available

RS 337.16.6 - Collector to be furnished list of taxpayers; records made available In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the commissioner of finance of the city of New Orleans shall transmit to the collector of revenue at a time specified in the agreement a current list of taxpayers under each ordinance to be enforced by the collector. All records of the city relating to taxes due under the ordinances to be enforced by the collector of revenue shall be preserved and made available to the collector upon his request. Acts 1950, 2nd Ex.Sess., No. 11, §6; Redesignated from R.S. 33:2752 pursuant to Acts 2011, No. 248, §4.
LA Rev Stat § 47:337.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.19. Withholding of state funds; assessment and collection standards

RS 337.19 - Withholding of state funds; assessment and collection standards  A. The secretary of the Department of Revenue, after consultation with the Louisiana Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules, pursuant to the enforcement of R.S. 47:306(D). Such rules shall also apply to R.S. 47:337.18(C). The municipal and parish permitting agencies of each parish as specified in R.S. 47:306(D)(2)(a) and 337.18(C)(2)(a) shall comply with rules authorized by this Subsection within six months of the effective date of such rules.  B. The secretary of the Department of Revenue shall evaluate and monitor parish and municipal permitting agencies to determine that each such agency is in compliance with the rules so promulgated. Upon a determination that a parish or municipal permitting agency has failed to comply with the rules provided for in this Section, the secretary shall notify the state treasurer of such determination.  C. Notwithstanding any other provision of law, the rules authorized by Subsection A of this Section may provide that the state treasurer may be directed to withhold any state funds administered by the treasurer's office and due to any local government whose permitting agencies have failed to comply with the rules authorized by this Section as determined by the secretary of the Department of Revenue. Prior to issuing such an order, the local governing body shall be given the opportunity for a hearing before the appropriate legislative committee that exercises legislative oversight over the department.  D. All rules promulgated by the secretary under this Section shall comply with all the provisions of the Administrative Procedure Act.  Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017.
LA Rev Stat § 47:337.20 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.20. Collection from interstate and foreign transportation dealers

RS 337.20 - Collection from interstate and foreign transportation dealers A. Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided. B.(1) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is the taxing jurisdictions' mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due. Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return. (2) The provisions of this Subsection shall be given the same interpretation as similar provisions of law in Chapter 2 of this Subtitle on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto. Acts 2003, No. 73, §1, eff. July 1, 2003.