reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:302.52 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.52. Disposition of certain collections in Claiborne Parish

RS 302.52 - Disposition of certain collections in Claiborne Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in those areas of Claiborne Parish which are outside of the corporate boundaries of the town of Homer under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Claiborne Parish Tourism and Economic Development Fund". B. The monies in the Claiborne Parish Tourism and Economic Development Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. C. Monies appropriated from the fund shall be allocated by the Claiborne Parish Police Jury exclusively for funding of tourism promotion activities or economic development projects which are proposed by a chamber of commerce in the parish and approved by the police jury. However, monies shall only be allocated to projects proposed by a chamber of commerce which is outside of the corporate boundaries of the town of Homer for projects outside of the town of Homer. Acts 2001, No. 816, §1, eff. July 1, 2001.
LA Rev Stat § 47:302.53 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.53. Disposition of certain collections in Concordia Parish

RS 302.53 - Disposition of certain collections in Concordia Parish A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Concordia Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Concordia Parish Economic Development Fund". B. The monies in the Concordia Parish Economic Development Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. C. Monies appropriated from the fund shall be available for use by the Concordia Economic and Industrial Development District exclusively for economic development in Concordia Parish. Acts 2002, 1st Ex. Sess., No. 2, §1, eff. July 1, 2002.
LA Rev Stat § 47:302.54 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.54. Allocation of certain collections in Vernon Parish

RS 302.54 - Allocation of certain collections in Vernon Parish A. There is hereby created in the state treasury, as a special fund, the Vernon Parish Legislative Improvement Fund No. 2, hereinafter referred to as the "fund". B. In accordance with the provisions of R.S. 47:302.5(E)(5), the treasurer shall deposit monies into the fund to be used solely as provided in Subsection C of this Section. All unexpended and unencumbered monies in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the state treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund. C. The monies in the Vernon Parish Legislative Improvement Fund No. 2 shall be subject to annual appropriations by the legislature and the monies in the fund shall be available exclusively to the Vernon Parish Police Jury for projects in Vernon Parish as determined by the Vernon Parish Legislative Community Improvement Board as created by R.S. 47:302.5(D). Acts 2008, No. 864, §1, eff. July 9, 2008.
LA Rev Stat § 47:302.55 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.55. Disposition of certain collections in Grant Parish

RS 302.55 - Disposition of certain collections in Grant Parish  A. The avails of the tax imposed by this Chapter from the sale of services as defined in R.S. 47:301(14)(a) in Grant Parish under the provisions of R.S. 47:302(C) shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "Grant Parish Economic Development Fund".  B. The monies in the Grant Parish Economic Development Fund shall be subject to an annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.  C. Monies appropriated from the fund shall be available for use by the Grant Parish Police Jury for promoting tourism in Grant Parish.  Acts 2015, No. 39, §1, eff. July 1, 2015.
LA Rev Stat § 47:302.56 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§302.56. Disposition of certain collections in Orleans Parish

RS 302.56 - Disposition of certain collections in Orleans Parish  A. The avails of the tax imposed by this Chapter from the sale 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. 47:302(C), shall be credited to the Bond Security and Redemption Fund, and after a sufficient amount is allocated from that fund to pay all of the obligations secured by the full faith and credit of the state which become due and payable within any fiscal year, the treasurer shall pay the remainder of such funds into a special fund which is hereby created in the state treasury and designated as the "New Orleans Quality of Life Fund".  B. The monies in the New Orleans Quality of Life Fund shall be subject to annual appropriation by the legislature. All unexpended and unencumbered monies remaining in the fund at the end of the fiscal year shall remain in the fund. The monies in the fund shall be invested by the treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited into the state general fund.  C. Monies appropriated from the fund shall be available for use by the city of New Orleans for code enforcement by the City of New Orleans Short Term Rental Administration.  Acts 2017, No. 333, §1, eff. July 1, 2017.
LA Rev Stat § 47:305.2 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.2. Exclusions and exemptions; insulin, prescription and nonprescription

RS 305.2 - Exclusions and exemptions; insulin, prescription and nonprescription  The tax imposed by R.S. 47:302(A) and R.S. 47:321 shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage of insulin, both prescription and nonprescription to be used or consumed in this state, for personal use or consumption; provided, however, that this exemption shall apply only to sales taxes imposed by the State of Louisiana and shall not apply to such taxes authorized and imposed by any school board, municipality, or other local taxing authority notwithstanding any other provision of law to the contrary, specifically but not exclusively R.S. 33:2716.1.1.  Added by Acts 1974, No. 183, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.3 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.3. Exclusions and exemptions; seeds used in planting of crops

RS 305.3 - Exclusions and exemptions; seeds used in planting of crops  The tax imposed by taxing authorities shall not apply to the sale at retail of seeds to a commercial farmer as defined in R.S. 47:301(30) for use in the planting of any kind of crops. The secretary may promulgate rules and regulations designed to carry out the provisions of this Section, and any transaction not strictly in compliance with such rules and regulations shall lose the exemption provided in this Section.  Added by Acts 1960, No. 427, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
LA Rev Stat § 47:305.4 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.4. Exclusions and exemptions; utilities used by commercial farmers for on-farm storage

RS 305.4 - Exclusions and exemptions; utilities used by commercial farmers for on-farm storage  A. Beginning October 1, 2021, the sales and use tax imposed by the state of Louisiana shall not apply to the sale or use of utilities used by commercial farmers for on-farm storage.  B. For purposes of this Section:  (1) "Commercial farmer" shall have the same meaning as defined in R.S. 47:301(30).  (2) "On-farm storage" means facilities or containers located in Louisiana that are separately metered for utilities and that contain raw agricultural commodities, including but not limited to feed, seed, and fertilizer, to be utilized in preparing, finishing, manufacturing, or producing crops or animals prior to the first point of sale.  (3) "Utilities" means steam, water, electric power or energy, natural gas, or energy sources as provided for in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h).  C. The secretary of the Department of Revenue may promulgate rules and regulations necessary to implement the provisions of this Section.  Acts 2021, No. 53, §1, eff. June 4, 2021.
LA Rev Stat § 47:305.5 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.5. Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.

RS 305.5 - Repealed by Acts 2005, No. 352, §1, eff. June 30, 2005.
LA Rev Stat § 47:305.6 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.6. Exclusions and exemptions; Little Theater tickets

RS 305.6 - Exclusions and exemptions; Little Theater tickets The sales tax imposed by taxing authorities shall not apply to the sale of admission tickets by Little Theater organizations. Added by Acts 1962, No. 226, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.7 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.7. Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations

RS 305.7 - Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations The sales tax imposed by taxing authorities shall not apply to the sale of admission tickets by domestic nonprofit corporations or by any other domestic nonprofit organization known as a symphony organization or as a society or organization engaged in the presentation of musical performances; provided that this Section shall not apply to performances given by out-of-state or nonresident symphony companies, nor shall this Section apply to any performance intended to yield a profit to the promoters thereof. Added by Acts 1963, No. 124, §1. Amended by Acts 1964, No. 198, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.8 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.8. Exclusions and exemptions; pesticides used for agricultural purposes

RS 305.8 - Exclusions and exemptions; pesticides used for agricultural purposes  The tax imposed by taxing authorities shall not apply to sale at retail to a commercial farmer as defined in R.S. 47:301(30) of pesticides used for agricultural purposes, including particularly but not by way of limitation, insecticides, herbicides and fungicides.  Added by Acts 1964, No. 79, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
LA Rev Stat § 47:305.9 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.9. Exclusions and exemptions; motion picture film rental

RS 305.9 - Exclusions and exemptions; motion picture film rental  The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.  Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.11 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy

RS 305.11 - Exclusions and exemptions; contracts prior to and within ninety days of tax levy  A. No new or additional sales or use tax shall be applicable to sales of materials or services involved in lump sum, unit price, fixed fee, or guaranteed maximum price construction contracts entered into and reduced to writing prior to the effective date of the statute or ordinance levying same or to sales or services involved in such contracts entered into and reduced to writing within ninety days thereafter, if such contracts involve contractual obligations undertaken prior to such effective date and were computed and bid on the basis of sales taxes at the rates effective and existing prior to such effective date.  B. This Section shall apply to sales and use taxes now or hereafter levied by the state of Louisiana or by any parish, municipality or other political subdivision thereof, whether such levy is under authority of general or special laws of the state or under powers granted in local charters or under any other authority or grant of the power to levy and collect sales or use taxes.  Added by Acts 1970, No. 7, §1. H.C.R. No. 55, 1986 R.S.; Acts 2017, No. 209, §1, eff. June 14, 2017.
LA Rev Stat § 47:305.12 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.12. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.12 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.13 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.13. Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations

RS 305.13 - Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations  The sales tax imposed by taxing authorities shall not apply to the sale of admissions to entertainment events furnished by recognized domestic nonprofit charitable, educational and religious organizations when the entire proceeds from such sales, except for necessary expenses connected with the entertainment events, are used for the purposes for which the organizations furnishing the events were organized. Added by Acts 1971, No. 125, §1.; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.15 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.15. Exclusions and exemptions; sales or purchases by individuals who are blind

RS 305.15 - Exclusions and exemptions; sales or purchases by individuals who are blind A. The sales and use taxes levied and the collection, reporting, and remittance thereof required by this Chapter shall not apply to sales or purchases made by blind persons in the conduct of a business which is exempt from license taxes by R.S. 23:3031 through 3033. B. In addition, the sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to any nonprofit organization which utilizes public funds for not less than seventy-five percent of its operational funding and which primarily operates to provide funding for and training to blind persons. Added by Acts 1973, No. 61, §1. H.C.R. No. 55, 1986 R.S.; Acts 1994, No. 26, §1; Acts 2010, No. 939, §9, eff. July 1, 2010.
LA Rev Stat § 47:305.16 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.16. Exclusions and exemptions; cable television installation and repair

RS 305.16 - Exclusions and exemptions; cable television installation and repair  The sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to purchases made by any cable television system, but shall only apply to funds collected from the subscriber for regular service, installation and repairs.  Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.17 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat

RS 305.17 - Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat  State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivision, within the state, shall not apply to or be imposed upon the income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this Section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.  Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.18 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications

RS 305.18 - Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications  A. The sales and use tax imposed by the state of Louisiana under R.S. 47:302(C) and R.S. 47:321 shall not apply to all outside gate admissions to grounds and parking fees at fairs and festivals sponsored by recognized nonprofit organizations chartered under the state of Louisiana. The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event.  This Section shall not be construed to exempt any organization or activity from the payment of sales or use taxes otherwise required by law to be made on purchases made by these organizations.  This Section shall not be construed to exempt regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets and similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.  B. This sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsorship will not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship.  C. An exemption certificate must be obtained from the collector of revenue, under such regulations as he shall prescribe, in order for nonprofit organizations to qualify for the exemption provided in this section.  In the event the collector of revenue denies tax exempt status under this Section, the organization may appeal such ruling to the Board of Tax Appeals, which may overrule the collector of revenue and grant tax exempt status if the Board of Tax Appeals determines that the denial of tax exempt status by the collector of revenue was arbitrary, capricious or unreasonable. Provided however, that any organization which endorses any candidate for political office or otherwise is involved in political activities shall not be eligible for the exemption herein provided.  D. This exemption applies only to sales and use tax imposed by the state of Louisiana and does not apply to such taxes authorized and levied by any school board, municipality, or other local taxing authority notwithstanding any other provision of law to the contrary, specifically but not exclusively R.S. 27:2716.1.  Added by Acts 1975, No. 824, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.19 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.19. Exclusions and exemptions; leased vessels used in the production of minerals

RS 305.19 - Exclusions and exemptions; leased vessels used in the production of minerals The taxes imposed by taxing authorities shall not apply to those vessels which are leased for use offshore beyond the territorial limits of this state for the production of oil, gas, sulphur, and other minerals or for the providing of services to those engaged in such production. Added by Acts 1975, No. 818, §1. Amended by Acts 1976, No. 553, §1, eff. Jan. 1, 1977; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.21 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.21. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.21 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.22 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.22. Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.

RS 305.22 - Repealed by Acts 2005, No. 413, §1, eff. July 11, 2005.
LA Rev Stat § 47:305.23 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.23. Repealed by Acts 1982, No. 415, §3

RS 305.23 - Repealed by Acts 1982, No. 415, §3
LA Rev Stat § 47:305.24 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.24. Student farmer exemption

RS 305.24 - Student farmer exemption  A. Sales and use taxes levied by the state shall not apply to purchases by student farmers of:  (1) Feed and feed additives for the purpose of sustaining livestock.  (2) Seeds or plants to be used to produce food ordinarily used for consumption by humans or livestock.  (3) Fertilizer to be used to produce food used for consumption by humans or livestock.  B. "Student farmer" means an individual who is under the age of twenty-three and who is enrolled in any of the following:  (1) A Future Farmers of America chapter or a program established by the National Future Farmers of America organization.  (2) A 4–H Club or other program established by 4–H.  (3) Any student agriculture program similar in nature to a club or program described in Paragraph (1) or (2) of this Subsection that is under the direction or guidance of an agricultural educator, advisor, or club leader.  C. The Department of Revenue, in consultation with the Louisiana State University and Agricultural and Mechanical College Agriculture Center, may develop and promulgate rules as necessary to administer this exemption.  Acts 2019, No. 199, §1.  NOTE: See Acts 2019, No. 199, re: applicability.