reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:332.54 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§332.54. Disposition of certain collections in Grant Parish

RS 332.54 - Disposition of certain collections in Grant Parish  The avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) in Grant Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the Grant Parish Economic Development Fund as provided in and subject to the provisions of R.S. 47:302.55.  Acts 2015, No. 39, §1, eff. July 1, 2015.
LA Rev Stat § 47:332.55 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§332.55. Disposition of certain collections in Orleans Parish

RS 332.55 - Disposition of certain collections in Orleans Parish  Notwithstanding the provisions of R.S. 47:332.10, the avails of the tax imposed by R.S. 47:331 from the sales of services as defined in R.S. 47:301(14)(a) collected from hotels as defined in R.S. 47:301(6)(a)(ii) in Orleans Parish under the provisions of R.S. 47:331(C) and 332 shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into the New Orleans Quality of Life Fund as provided in and subject to the provisions of R.S. 47:302.56.  Acts 2017, No. 333, §1, eff. July 1, 2017.
LA Rev Stat § 47:333 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§333. Use tax on limestone aggregate

RS 333 - Use tax on limestone aggregate  A. Effective July 1, 1984, a use tax is hereby levied upon the first use, in a commercial enterprise in this state, of limestone aggregate for which no Louisiana sales tax is paid. Any person or entity who engages in such first use shall pay to the Department of Revenue such tax of twenty-five cents per ton of limestone aggregate so used. Such use tax is levied in lieu of any other use tax levied in connection with state sales taxes. B. Such tax shall be paid in accordance with the administrative and enforcement powers conferred upon the Department of Revenue by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes insofar as the application of such provisions is practicable, or in accordance with applicable enforcement provisions of general laws, and in accordance with procedures required by the department. Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984; Acts 1997, No. 658, §2. {{NOTE: SEE ACTS 1984, 1ST EX. SESS, NO. 13, §2.}}
LA Rev Stat § 47:335.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.1. Short title

RS 335.1 - Short title This Chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act". Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.2. Definitions

RS 335.2 - Definitions As used in this Chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. (3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. (4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. (5) "Sales and use tax" means the taxes levied under R.S. 47:301 through 332 and the taxes that are levied by local governmental subdivisions and school boards under authority of Article VI, Section 29 of the Constitution of Louisiana. (6) "Seller" means any person making sales, leases, or rentals of personal property or services. (7) "State" means any state of the United States and the District of Columbia. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.3. Policy

RS 335.3 - Policy The Legislature of Louisiana finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.4. Multistate discussions; Streamlined Sales and Use Tax Agreement

RS 335.4 - Multistate discussions; Streamlined Sales and Use Tax Agreement A. For the purpose of reviewing, amending, and finalizing the agreement authorized by this Chapter, the state of Louisiana shall enter into multistate discussions. For purposes of such discussions, the state shall be represented by four delegates, one member to be appointed by the president of the Senate, one member to be appointed by the speaker of the House of Representatives, and two members to be appointed by the governor. B. The Louisiana Department of Revenue is authorized and directed upon the consent of the legislature to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement, the Louisiana Department of Revenue is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and establish performance standards for multistate sellers. C. The Louisiana Department of Revenue is further authorized to take other actions reasonably required to implement the provisions set forth in this Chapter. Other actions authorized by this Section include but are not limited to the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. D. The secretary of the Louisiana Department of Revenue or the secretary's designee is authorized to represent this state before the other states that are signatories to the agreement. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.5. Louisiana law unmodified

RS 335.5 - Louisiana law unmodified No provision of the agreement authorized by this Chapter in whole or part invalidates or amends any provision of the law of Louisiana. Adoption of the agreement by Louisiana does not amend or modify any law of Louisiana. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by the action of the Legislature of Louisiana. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.7. Cooperating sovereigns

RS 335.7 - Cooperating sovereigns The agreement authorized by this Chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.8. Agreement beneficiaries; standing

RS 335.8 - Agreement beneficiaries; standing A. The agreement authorized by this Chapter binds and inures only to the benefit of the state of Louisiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of Louisiana and the other member states and not by the terms of the agreement. B. Consistent with Subsection A, no person shall have any cause of action or defense under the agreement or by virtue of this state's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of Louisiana, or any political subdivision of Louisiana on the ground that the action or inaction is inconsistent with the agreement. C. No law of Louisiana, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:335.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§335.9. Certified service provider; certified automated system; proprietary system

RS 335.9 - Certified service provider; certified automated system; proprietary system A.(1) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this Section. (2) A seller that contracts with a certified service provider is not liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed by the certified service provider. A seller is subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider. B. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the state for reporting and remitting tax. C. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. Acts 2001, No. 72, §1, eff. May 24, 2001.
LA Rev Stat § 47:337.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.1. Short title

RS 337.1 - Short title This Chapter shall be known as and may be cited as the "Uniform Local Sales Tax Code". Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.3. Imposition of political subdivision tax

RS 337.3 - Imposition of political subdivision tax A. A taxing authority may continue to levy sales and use taxes under authority provided for such political subdivisions by the statutes or Constitution of Louisiana. B.(1) Notwithstanding any other provision of law to the contrary, and in addition to any other authority to levy a sales and use tax, any political subdivision levying or authorized to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or continue such sales and use tax, provided that the question of the renewal or continuation of such tax has been submitted to the qualified electors of the political subdivision at an election to be conducted in accordance with the election laws of the state of Louisiana and a majority of those voting in the election have voted in favor of the renewal or continuation of the tax. (2)(a) In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, any such renewal or continuation of a sales and use tax as provided for in this Subsection is hereby authorized to exceed the limitation set forth in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any limit set forth in any other statute. (b) The authority granted in this Subsection shall not limit in any respect any taxing authority granted by any other provisions of law. (3) The proceeds derived from any such renewal or continuation of a sales and use tax shall be used solely for the purpose or purposes set forth in the renewal or continuation proposition approved by the voters of the political subdivision. Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 683, §2, eff. July 5, 2004.
LA Rev Stat § 47:337.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.4. Levy of sales and use taxes

RS 337.4 - Levy of sales and use taxes A. Any political subdivision which is authorized by the constitution and laws of the state of Louisiana to levy and impose a sales and use tax which proposition is approved by a majority of those voting at an election called for the purpose after July 1, 2003, shall impose, levy, administer, and collect such tax by local ordinance in the manner required by this Chapter. B. The local ordinance shall contain the following: (1) The rate of such sales and use tax. (2) The effective date of such tax. (3) The term of the tax. (4) The purpose for which the proceeds of the tax shall be used. (5) Vendor's compensation. (6) Optional exclusions or exemptions allowed by state sales and use tax law, adopted by the local ordinance pursuant to state law. (7) Exclusions and exemptions adopted pursuant to legislation enacted under Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed as an exclusion or exemption from state sales and use tax. (8) Penalty, interest, or attorney fees due on the sales and use tax. The amount of such penalty, interest, and attorney fees shall be limited as provided by law, including relevant jurisprudence, until such statute or jurisprudence is changed. C. Any local ordinance adopted by a political subdivision levying the tax after July 1, 2003, shall incorporate by reference thereto the provisions of the Uniform Local Sales Tax Code. The incorporation of the provisions of the Uniform Local Sales Tax Code or other laws shall apply to such provisions as existed at the time of the adoption of the local ordinance and to such provisions as they may be thereafter amended. D. Any political subdivision which has levied a local sales and use tax prior to July 1, 2003, shall collect and administer the tax in accordance with the provisions of this Chapter on that date without effect on the proposition imposing the tax and without the necessity of imposing, levying, or enacting the local ordinance again. However, the political subdivisions levying the tax before such date also may incorporate the code into such ordinances by reference. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.5. Local sales and use taxes effective date

RS 337.5 - Local sales and use taxes effective date No political subdivision shall impose or increase a sale and use tax unless that tax or increase has an effective date of the first of January, the first of April, the first of July, or the first of October, and the secretary and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in R.S. 47:337.23. Except for the notice to the secretary and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.5.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.5.1. Levy of parish tax; sales tax in parish of state capitol

RS 337.5.1 - Levy of parish tax; sales tax in parish of state capitol A. A vote of a majority of all the members of police juries shall be required to levy any parish tax, or to make any appropriation. In levying parish taxes, the police juries shall levy a uniform per centum on every species of property, trade, or profession, on which the state assesses a tax. B. The governing body of the parish in which the State Capitol is situated shall be and is hereby empowered and authorized to levy and collect a tax of two percent on gross sales within said parish, but outside of any incorporated municipality therein. Said tax shall be imposed by ordinance of the governing authority, adopted after a public hearing thereon, 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, upon the leasing or renting of tangible personal property upon sales of services in the parish, and upon the furnishing, repairing or serving articles of tangible personal property, all as presently or hereafter defined in R.S. 47:301 through 317. Said tax shall be in addition to all other taxes, and shall be collected by said parish in accordance with the provisions contained in the ordinance imposing the tax, and said parish is further authorized and empowered to provide for the collection thereof and to employ such means as may be necessary in connection therewith. In order to provide uniformity in the sales and use tax in said parish, the governing authority of the city of Baker is authorized to levy and collect as in the case of the governing body of the parish a similar tax pursuant to and in accordance with the provisions of this section. C. Nothing in this section shall be construed so as to prevent police juries in the river parishes from levying a special tax on land for construction and support of levees. Amended by Acts 1956, No. 401, §1; Acts 1966, No. 398, §1; Acts 1970, No. 559, §1; Redesignated from R.S. 33:2741 pursuant to Acts 2011, No. 248, §4. {{NOTE: SEE ACTS 1990, NO. 66.}}
LA Rev Stat § 47:337.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.6. Definitions

RS 337.6 - Definitions A. The following words, terms, and phrases used in this Chapter shall have the meaning ascribed to them in this Subsection, unless the context clearly indicates a different meaning: (1) "Local ordinance", for purposes of this Chapter, shall include both ordinances and resolutions pursuant to which a political subdivision levies a sales and use tax and otherwise provides with respect thereto. (2) "Political subdivision" means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. (3) "Secretary" or "secretary of revenue" means the secretary of the Department of Revenue for the state of Louisiana. B. The words, terms, and phrases used in this Chapter shall have the same meaning ascribed to them as provided for in R.S. 47:301, unless the context clearly indicates a different meaning, except to the extent expressly limited in that Section. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.7. Exemptions generally

RS 337.7 - Exemptions generally No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47:337.8(B). Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.8. Prohibited exemptions; specific application required

RS 337.8 - Prohibited exemptions; specific application required A. After any sales tax revenue bonds of any local governmental subdivision, as defined in Article VI, Section 44(1) of the Louisiana Constitution, or any school board have been authorized, no sales tax exemptions created after the authorization of those bonds shall apply to the sales and use tax dedicated as security for said bonds. B.(1) No exemption from state sales and use tax enacted or granted after July 1, 2003, shall be applicable to the sales and use tax imposed by local taxing authorities unless the exemption expressly states within its statutory language that it applies to sales and use taxes imposed by local taxing authorities. (2) Any exemption enacted after July 1, 2003, that expressly states within its statutory language that it applies to sales and use taxes imposed by local taxing authorities shall be effective as provided in the Act, and shall be added to this Chapter by the Law Institute pursuant to R.S. 47:337.87. C. No suspension of the sales and use taxes of the state or a political subdivision whose boundaries are coterminous with those of the state, or a suspension of an exemption, exclusion, or other provision related to such taxes, shall be effective against the sales and use tax of political subdivisions unless the suspension instrument expressly applies to such taxes. Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:337.10.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§337.10.1. Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish

RS 337.10.1 - Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish A.(1) Notwithstanding any other provision of law to the contrary, the governing authority of St. John the Baptist Parish and of any political subdivision within the parish may establish, by ordinance or resolution, annual sales tax holidays, during which time the political subdivision may exempt, from the sales and use tax levied by any such political subdivision, purchases of tangible personal property within the political subdivision. (2) Any annual sales tax holiday established pursuant to the provisions of this Section shall be held only at the same time and for the same duration as an annual state sales tax holiday established by the state of Louisiana pursuant to Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 or any other applicable provision of law providing for an annual state sales tax holiday. B. The governing authority of a political subdivision shall exempt, during an annual sales tax holiday established pursuant to the provisions of this Section, only the same purchases of tangible personal property that are eligible for an exemption from the sales and use tax levied by the state of Louisiana during an annual state sales tax holiday, and any such exemption provided by a political subdivision shall be in the same amount of the sales price or cost price as an exemption provided for during an annual state sales tax holiday. Acts 2014, No. 563, §1, eff. June 9, 2014.