reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:305.57 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.57. Exemptions; sale of art work

RS 305.57 - Exemptions; sale of art work A. The sales and use taxes imposed by the state of Louisiana or any of its political subdivisions shall not apply to the sale of original, one-of-a-kind works of art from an established location within the boundaries of a cultural product district. B. For purposes of this Section, the following phrases shall have the following meanings: (1) "Cultural product district" shall mean a district designated by a local governing authority in accordance with law for the purpose of revitalizing a community by creating a hub of cultural activity, including affordable artist housing and work space. The Department of Culture, Recreation and Tourism shall develop standard criteria for cultural product districts. Such criteria shall include that the district shall be geographically contiguous and distinguished by cultural resources that play a vital role in the life and cultural development of a community. The district shall focus on a cultural compound, a major art institution, art and entertainment businesses, an area with arts and cultural activities or cultural or artisan production and be engaged in the promotion, preservation, and educational aspects of the arts and culture of the locale, and contribute to the public through interpretive and educational uses. The Department of Culture, Recreation and Tourism may determine whether or not a district complies with this definition. (2) "Works of art" shall mean visual arts and crafts including but not limited to paintings, photographs, sculpture, pottery, and traditional or fine crafts. The Department of Culture, Recreation and Tourism may determine whether or not an item meets this definition as well as whether the item is "original, one-of-a-kind" work. C.(1) The local governing authority shall prepare a written report to be submitted to the Department of Culture, Recreation and Tourism by January 1, 2011, and every second year thereafter, outlining the overall impact of the tax exemptions on their community, the amount of tax-exempt art sales, and any other factors that describe the impact of the program. (2) The Department of Culture, Recreation and Tourism shall collate the reports received pursuant to Paragraph (C)(1) of this Subsection and submit a report to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs no less than sixty days prior to the start of the Regular Session of the Legislature in 2011, and every second year thereafter. The report shall include the overall impact of the tax exemption, the amount of art sales, and any other factors that describe the impact of the program. Acts 2007, No. 298, §1.
LA Rev Stat § 47:305.59 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.59. Exemption; charitable construction

RS 305.59 - Exemption; charitable construction  A. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to Habitat for Humanity affiliates, Fuller Center for Housing covenant partners located in this state, or the Make it Right Foundation when such materials are intended for use in constructing new residential dwellings in this state.  B. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to animal shelters when such materials are intended for use in constructing new animal shelters in this state and the construction begins between July 1, 2021, and June 30, 2025.  Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2009, No. 464, §2, eff. July 1, 2009; Acts 2011, No. 385, §1, eff. July 1, 2012; Acts 2021, No. 299, §1, eff. July 1, 2021.
LA Rev Stat § 47:305.60 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.60. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

RS 305.60 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District A.(1) Within the limits provided for in Paragraph (2) of this Subsection, the sales and use tax imposed by all tax authorities in the state shall not apply to sales of water conservation equipment for use within the Sparta Groundwater Conservation District from July 1, 2007, through June 30, 2010. Only persons defined as "users" under R.S. 38:3087.133(7) shall be eligible for this exemption. (2)(a) The secretary of the Department of Revenue shall issue exemption certificates for the purchase of a certain dollar amount of water conservation equipment as requested by the person and shall keep a record of the exemption certificates issued. However, the secretary shall not issue exemption certificates which will grant users aggregate total exemptions in excess of one million dollars of state sales tax. Once such limit is reached, no exemptions shall be granted against the sales tax of political subdivisions of the state. (b) The secretary of the Department of Revenue shall promulgate rules and regulations for the implementation of this Section in accordance with the Administrative Procedure Act. B. Any person seeking to qualify for this exemption must apply for an exemption certificate with the secretary of the Department of Revenue which shall be granted on a first-come, first-served basis. Prior to application for an exemption certificate, the applicant must receive certification from the commissioner of conservation that the equipment qualifies as water conservation equipment. The certification by the commissioner of conservation shall be attached by the board to the application for the exemption certificate. In accordance with the powers defined in R.S. 38:3087.136, the board shall determine the types of equipment which qualify as water conservation equipment, provided that the board is able to determine through adequate documentation which shall be retained by the board that such equipment must reduce water consumption by at least twenty-five percent. Acts 2007, No. 457, §1, eff. July 1, 2007.
LA Rev Stat § 47:305.61 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.61. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

RS 305.61 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District A. The sales and use tax imposed by all tax authorities in the state shall not apply to sales of water conservation equipment for use within the Sparta Groundwater Conservation District. Only persons defined as "users" under R.S. 38:3087.133(7) shall be eligible for this exemption. B. Any person seeking to qualify for this exemption must apply for an exemption certificate with the secretary of the Department of Revenue. Prior to application for an exemption certificate, the applicant must receive certification from the commissioner of conservation that the equipment qualifies as water conservation equipment. The certification by the commissioner of conservation shall be attached by the board to the application for the exemption certificate. In accordance with the powers defined in R.S. 38:3087.136, the board shall determine the types of equipment which qualify as water conservation equipment, provided that such equipment must reduce water consumption by at least twenty-five percent. Acts 2007, No. 471, §1, eff. July 1, 2007.
LA Rev Stat § 47:305.63 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.63. Exemption; commercial farm irrigation equipment

RS 305.63 - Exemption; commercial farm irrigation equipment  The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with those of the state shall not apply to the sale of polyroll tubing sold to a commercial farmer as defined in R.S. 47:301(30) or used for commercial farm irrigation.  Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
LA Rev Stat § 47:305.64 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.64. Exemption; qualifying radiation therapy treatment centers

RS 305.64 - Exemption; qualifying radiation therapy treatment centers  A.(1) The sales and use tax imposed by the state of Louisiana shall not apply to the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment. Any political subdivision of this state, including parishes and municipalities, may elect to grant a sales and use tax exemption for the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment.  (2) For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise:  (a) "Capital equipment" shall mean tangible personal property eligible for depreciation for federal income tax purposes that is used in the diagnosis or treatment of cancer patients. Capital equipment shall include, but shall not be limited to, linear accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and installation of the same.  (b) "Qualifying radiation therapy center" shall mean all of the following:  (i) A radiation therapy center which is also a nonprofit organization which maintains a joint accreditation with a state university by the Commission on Accreditation of Medical Physics Educational Programs, Inc. (CAMPEP) for a graduate medical physics program and which provides facilities and personnel for use for a joint CAMPEP-accredited graduate medical physics program for research, teaching, and clinical training for graduate students.  (ii) The Biomedical Research Foundation in Shreveport, Louisiana.  (iii) A radiation therapy facility which, no later than August 1, 2011, employs six or more medical physicists to provide radiation therapy treatment services.  (iv) The Willis-Knighton Health System in Shreveport, Louisiana.  B. An exemption certificate shall be obtained from the secretary of the Department of Revenue in order for a radiation therapy center to qualify for the exemption provided for in this Section.  C. The Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.  Acts 2009, No. 462, §1, eff. July 1, 2009; Acts 2011, No. 296, §1, eff. Aug. 1, 2011; Acts 2017, No. 424, §1, eff. June 26, 2017.
LA Rev Stat § 47:305.65 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.65. Exemption; charitable residential construction, rehabilitation, and renovation; limitation

RS 305.65 - Exemption; charitable residential construction, rehabilitation, and renovation; limitation A. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to Hands on New Orleans and Rebuilding Together New Orleans covenant partners located in this state when such materials are intended for use in either constructing, rehabilitating, or renovating residential dwellings in this state which were destroyed or damaged by Hurricane Katrina or Hurricane Rita. B. No more than five hundred thousand dollars of state and local exemptions authorized pursuant to this Section shall be granted in any calendar year. C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section. Acts 2009, No. 464, §2, eff. July 1, 2009.
LA Rev Stat § 47:305.66 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.66. Exemption; parish councils on aging

RS 305.66 - Exemption; parish councils on aging A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state. B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office. C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section. Acts 2011, No. 53, §1, eff. Oct. 1, 2011.
LA Rev Stat § 47:305.67 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.67. Exemption; breastfeeding items

RS 305.67 - Exemption; breastfeeding items The sales and use tax imposed by the state of Louisiana shall not apply to the purchase of breastfeeding items. For purposes of this Section, breastfeeding items shall include breastpumps and accessories, replacement parts, storage bags and accessories, and nursing bras. Acts 2011, No. 331, §1, eff. Oct. 1, 2011.
LA Rev Stat § 47:305.68 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.68. Exemption; Fore!Kids Foundation

RS 305.68 - Exemption; Fore!Kids Foundation The sales and use tax imposed by the state of Louisiana or any political subdivisions shall not apply to the purchase, use, or rental of materials, services, property, and supplies, by the Fore!Kids Foundation, whose primary purpose is to fund children's service organizations from monies raised from golfing events. Acts 2011, No. 374, §1, eff. June 30, 2011.
LA Rev Stat § 47:305.69 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.69. Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.

RS 305.69 - Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.
LA Rev Stat § 47:305.70 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.70. Exemption; "Make It Right Foundation"

RS 305.70 - Exemption; "Make It Right Foundation" The sales and use tax imposed by the state of Louisiana or any political subdivision shall not apply to the sale of construction materials to the "Make It Right Foundation" when such materials are intended for use in constructing new residential dwellings in this state. Acts 2011, No. 387, §1, eff. July 1, 2012.
LA Rev Stat § 47:305.71 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.71. Exemption; St. Bernard Project, Inc.

RS 305.71 - Exemption; St. Bernard Project, Inc. The sales and use tax imposed by the state of Louisiana or any political subdivision as defined in R.S. 47:337.6 shall not apply to the sale of construction materials to the St. Bernard Project, Inc. when such materials are intended for use in rehabilitating existing residential dwellings or constructing new residential dwellings in this state. Acts 2012, No. 266, §1, eff. July 1, 2012; Acts 2013, No. 300, §1, eff. July 1, 2013.
LA Rev Stat § 47:305.75 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.75. Exemptions; feminine hygiene products and diapers

RS 305.75 - Exemptions; feminine hygiene products and diapers  A. The sales and use tax imposed by the state of Louisiana or any political subdivision whose boundaries are coterminous with those of the state shall not apply to the purchase of feminine hygiene products, diapers, or both for individual personal use.  B. For the 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.  Acts 2021, No. 449, §1, eff. June 23, 2021.
LA Rev Stat § 47:305.76 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.76. Exemption; infused prescription drugs for treating certain diseases and conditions

RS 305.76 - Exemption; infused prescription drugs for treating certain diseases and conditions  A. The tax imposed by the political subdivisions of the state shall not apply to the procurement and administration of prescription drugs used exclusively by the patient in his medical treatment when administered exclusively to the patient by a physician, nurse, or other health care professional by infusion in a physician's office where patients are not regularly kept as bed patients for twenty-four hours or more.  B. The exemption provided for in Subsection A of this Section shall apply only to prescription drugs that are prescribed for the treatment of the following diseases and conditions:  (1) Rheumatoid arthritis.  (2) Psoriatic arthritis.  (3) Lupus.  (4) Chronic gout.  (5) Osteoporosis.  (6) Multiple sclerosis.  (7) Myasthenia gravis.  (8) Amyotrophic lateral sclerosis.  (9) Chronic inflammatory demyelinating polyneuropathy.  (10) Ulcerative colitis.  (11) Crohn's disease.  (12) Anemia.  (13) Chronic or severe asthma.  (14) Common variable immune deficiency.  (15) Primary immune disorder.  (16) Human immunodeficiency virus.  (17) COVID-19.  (18) Sickle cell disease.  (19) Spinal muscular atrophy.  (20) Sjogren's syndrome.  (21) Huntington's disease.  (22) Rett syndrome.  (23) Ankylosing spondylitis.  Acts 2021, No. 286, §1, eff. July 1, 2021.
LA Rev Stat § 47:306.1 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§306.1. Collection from interstate and foreign transportation dealers

RS 306.1 - Collection from interstate and foreign transportation dealers  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 collector, register as dealers and pay the taxes imposed by R.S. 47:302 A on the basis of the formula hereinafter provided.  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 by R.S. 47:302 A at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the collector. Thereafter, on or before the 20th 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 state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana 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.  Added by Acts 1956, No. 438, §1. Amended by Acts 1958, No. 440, §1.
LA Rev Stat § 47:306.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§306.2. Collection from certain interstate and foreign transportation dealers

RS 306.2 - Collection from certain interstate and foreign transportation dealers A.(1) 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, and who, as part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary, register as dealers and pay the taxes imposed by R.S. 47:302(A), 321(A), and 331(A) on the basis of the formula hereinafter provided. (2) 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 by R.S. 47:302(A), 321(A), and 331(A) 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. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the secretary, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due. (3) Each such dealer, at the time of making the return required hereunder, shall remit to the secretary the tax due for the preceding calendar month as shown on the return. B. For the purpose of calculating the fraction set forth in Subsection A of this Section: (1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation. (2) Notwithstanding anything to the contrary, "Louisiana mileage" shall not include mileage in this state that is a segment or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in this state and a point located offshore beyond the territorial limits of any state. Acts 2005, No. 126, §1, eff. June 22, 2005.
LA Rev Stat § 47:306.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§306.4. Registration of dealers; sale, lease, or rental through online forums

RS 306.4 - Registration of dealers; sale, lease, or rental through online forums  A. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act to provide for registration with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when the transactions giving rise to the dealer's obligation to collect the state sales and use tax for occupancy at a residential location is facilitated through an online forum.  B. The secretary shall allocate existing resources for the implementation of this Section.  Acts 2016, No. 443, §1, eff. July 1, 2016.