2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:331. Imposition of tax

RS 47:331 - Imposition of tax
A. In addition to the tax levied by R.S. 47:302(A) and collected under the provisions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property, as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; the levy of said tax to be as follows:
(1) At the rate of ninety-seven one hundredths of one percentum of the sales price of each item or article of tangible personal property when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.
(2) At the rate of ninety-seven one hundredths of one percentum of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B) and collected under the provisions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, there is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property, as defined by said Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; the levy of said tax to be as follows:
(1) At the rate of ninety-seven one hundredths of one percentum of the gross proceeds derived from the lease or rental of tangible personal property, as defined in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.
(2) At the rate of ninety-seven one hundredths of one percentum of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property.
C. In addition to the tax levied on sales of services by R.S. 47:302(C) and collected under the provisions of Chapter 2 of Subtitle II of this Title, there is hereby levied a tax upon all sales of services in this state, as defined by Chapter 2 of Subtitle II of this Title, at the rate of ninety-seven one hundredths of one percent of the amounts paid or charged for such services. The tax levied by this Section shall not apply to the furnishing of interstate telecommunications services or international telecommunications services, as both of those terms are defined in Chapter 2 of Subtitle II of this Title.
D. The tax levied herein shall be collected from the dealer, and/or wholesaler as provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall be in addition to all other taxes, whether levied in the form of sales, excise, license, or privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
E. Repealed by Acts 1994, No. 17, §2, eff. July 1, 1995. Acts 1994, 3d Ex. Sess., No. 4, §2, eff. Sept. 1, 1994, repealed §2 of Act No. 17, making the repeal of §331(E) effective Sept. 1, 1994.
F. Notwithstanding any other provision of law to the contrary, for the period July 10, 1990 through June 30, 1991, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.37, 305.38, 305.46, and R.S. 51:1787, shall be inapplicable, inoperative, and of no effect.
G. Notwithstanding any other provision of law to the contrary, for the period July 1, 1991 through June 30, 1992, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
H. Notwithstanding any other provision of law to the contrary, for the period July 1, 1992 through June 30, 1994, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
I. Notwithstanding any other provisions of law to the contrary, including the provisions of Subsection H of this Section, as proposed by House Bill 568 of the 1992 Regular Session, the provisions of R.S. 47:305(D)(1)(t) shall remain in effect for the period beginning on July 1, 1992 and ending on June 30, 1994.
J. Notwithstanding any other provision of law to the contrary, for the period July 1, 1994 through June 30, 1996, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, and 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
K. Notwithstanding any other provision of law to the contrary, for the period July 1, 1996 through June 30, 1998, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
L. Notwithstanding any other provision of law to the contrary, for the period July 1, 1998 through June 30, 2000, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
M. Notwithstanding any other provision of law to the contrary, for the period July 1, 2000 through June 30, 2002, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
N. Notwithstanding any other provision of law to the contrary and specifically notwithstanding any provision enacted during the 2002 Regular Session which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305.51 shall be applicable, operable, and effective for the period April 1, 2001 through June 30, 2004.
O.(1) Notwithstanding any other provision of law to the contrary, for the period July 1, 2002 through June 30, 2004, the exemptions to the tax levied by this Section, except for the exemptions provided in R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
(2)(a) For the period July 1, 2002 through June 30, 2003, the sales and use tax levied by this Section on food for home consumption and on utilities shall be reduced by ten percent of the sales and use tax rate in effect in this Section on June 30, 2002.
(b) For the period July 1, 2003 through June 30, 2004, the sales and use tax levied by this Section on food for home consumption and on utilities shall be reduced by twenty percent of the sales and use tax rate in effect in this Section on June 30, 2002.
(c) For purposes of this Paragraph, the term "food for home consumption" shall mean that term as defined in R.S. 47:305(D)(1)(n) through (r) and the term "utilities" shall mean sales of steam, water, electric power, or energy and natural gas.
P.(1) For the period July 1, 2004, through June 30, 2018, the exemptions to the tax levied by this Section for sales of steam, water, electric power, or energy, and natural gas shall be inapplicable, inoperable, and of no effect as to the tax levied by this Section.
(2) Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, the exemption provided for in R.S. 47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective from July 1, 2007, through June 30, 2018.
(3) Notwithstanding any other provision of law to the contrary which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective from January 1, 1998, through June 30, 2018.
Q. Notwithstanding any other provision of the law to the contrary and specifically notwithstanding any provision enacted during the 2004 First Extraordinary Session of the Legislature which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305.51 shall be applicable, operable, and effective for all taxable periods beginning on or after July 1, 2007, through March 31, 2016.
R. Notwithstanding any other provision of law to the contrary and specifically notwithstanding any provision which is enacted to make any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305(A)(5)(b) shall be applicable, operable, and effective from July 1, 2009, through June 30, 2018.
S. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period April 1, 2016 through July 1, 2016, the following exclusions and exemptions to the tax levied pursuant to the provisions of this Section shall be the exclusive list of allowable exemptions and exclusions.
(1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(3) Electricity, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(4) Water, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(6) Fuel that is subject to the road-use excise tax, as provided in Article VII, Section 27 of the Constitution of Louisiana.
(7) Sales to the United States government and its agencies, as provided in R.S. 47:301(10)(g).
(8) Sales of raw agricultural products, as provided in R.S. 47:301(10)(e) and 305(A)(3).
(9) Lease or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k), piggyback trailers as provided in R.S. 47:305.45, and certain trucks and trailers in interstate commerce as provided in R.S. 47:305.50(A) and (B).
(10) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(11) Feed and feed additives for animals held for business purposes as provided in R.S. 47:305(A)(4).
(12) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(13) Sales of fertilizers and containers to farmers as provided in R.S. 47:305(D)(1)(f).
(14) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(15) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(16) Purchases, use, and lease of manufacturing machinery and equipment as provided in R.S. 47:301(3)(i)(i), (13)(k) and (28)(a).
(17) Sales of materials for further processing as provided in R.S. 47:301(10)(c)(i)(aa).
(18) Sale of 50-ton vessels and new component parts and sales of certain materials and services to vessels operating in interstate commerce as provided in R.S. 47:305.1 (A) and (B).
(19) Louisiana Tax Free Shopping Program for international visitors as provided in R.S. 51:1301.
(20) Sales of farm equipment used in poultry production as provided in R.S. 47:301(13)(c).
(21) Sales of pharmaceuticals administered to livestock for agricultural purposes as provided in R.S. 47:301(16)(f).
(22) Sales of livestock, poultry and other farm products and sales at public livestock auctions as provided in R.S. 47:305(A)(1) and (2).
(23) Materials used in the production of crawfish and catfish as provided in R.S. 47:305(A)(5) and (6).
(24) First fifty thousand dollars of farm equipment purchases as provided in R.S. 47:305.25.
(25) Fuel used on the farm as provided in R.S. 47:305.37.
(26) Taxation of electrical cooperatives as provided in R.S. 12:425.
(27) Overhaul of naval vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(28) Purchases by state and local governments as provided in R.S. 47:301(8)(c).
(29) Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state, for export as provided in R.S. 47:305(E).
(30) Parish councils on aging in R.S. 47:305.66.
(31) Articles traded in on purchases of tangible personal property as provided in R.S. 47:301(13)(a).
(32) A factory built home as provided in R.S. 47:301(16)(g).
T. Repealed by Acts 2018, 3rd Ex. Sess., No.1, §2, eff. July 1, 2018.
U. Notwithstanding the provisions of Subsection S of this Section, no amount of additional revenue shall be remitted to any tax increment financing district.
V. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, beginning July 1, 2018, through June 30, 2025, there shall be no exemptions and no exclusions to the tax levied pursuant to the provisions of this Section, except for the retail sale, use, consumption, distribution, or storage for use or consumption of the following:
(1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(3) Electricity as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(4) Water as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(6) Gasoline and other motor fuels subject to the state excise tax on fuel as provided in Article VII, Section 27 of the Constitution of Louisiana.
(7) Sales to the United States government and its agencies as provided in R.S. 47:301(10)(g).
(8) Other constructions permanently attached to the ground as provided in R.S. 47:301(16)(l).
(9) Installation charges on tangible personal property as provided in R.S. 47:301(3)(a).
(10) Installation of oil field board roads as provided in R.S. 47:301(3)(c).
(11) Transactions involving the construction or overhaul of United States Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(12) Property purchased for exclusive use outside the state as provided in R.S. 47:305.10.
(13) Sales, leases, or rentals of tangible personal property paid by or under the provisions of Medicare as provided in R.S. 47:315.3.
(14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d).
(15) Sales of raw agricultural commodities as provided in R.S. 47:301(10)(e).
(16) Sales of food by a youth-serving organization chartered by the Congress of the United States as provided in R.S. 47:301(10)(h).
(17) Tangible personal property sold or donated to a food bank as provided in R.S. 47:301(10)(j) and (18)(a)(i).
(18) Materials used in the collection of blood as provided in R.S. 47:301(16)(j).
(19) Aphaeresis kits and leuko reduction filters as provided in R.S. 47:301(16)(k).
(20) Donations to schools and food banks from resale inventory as provided in R.S. 47:301(18)(a).
(21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 47:301(3)(e) and (13)(b).
(22) Leases or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair of rail rolling stock as provided in R.S. 47:305.50(E)(2).
(23) Sales, purchases, and leases of tangible personal property by free hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c).
(24) Purchases by a nonprofit entity that sells donated goods as provided in R.S. 47:301(8)(f).
(25) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(26) Purchases of property for lease or rental as provided in R.S. 47:301(10)(a)(iii) and (18)(a)(iii).
(27) Isolated or occasional sales of tangible personal property by a person not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb).
(28) Use of a motor vehicle in Louisiana by a member of the active duty military as provided in R.S. 47:303(A)(3)(a) and 305.48.
(29) Purchases made under the Supplemental Nutrition Assistance Program through WIC Program Vouchers as provided in R.S. 47:305.46.
(30) An article traded in on the purchase of tangible personal property as provided in R.S. 47:301(13)(a).
(31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m).
(32) Stocks, bonds, notes, and other obligations or securities as provided in R.S. 47:301(16)(b)(i).
(33) Credit for sales and use taxes paid to another state on tangible personal property imported in Louisiana as provided in R.S. 47:303(A)(3)(a).
(34) Work product of certain professionals as provided in R.S. 47:301(16)(e).
(35) Purchases by a regionally accredited independent educational institution as provided in R.S. 47:301(8)(b).
(36) Sales through a coin-operated vending machine as provided in R.S.47:301(10)(b)(i).
(37) Purchases by a private postsecondary academic degree-granting institution as provided in R.S. 47:301(10)(cc) and (18)(n).
(38) Purchases of food items for school lunch and breakfast programs by a nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd).
(39) Funeral directing services as provided in R.S. 47:301(14)(j).
(40) Feed and feed additives for animals held for business purposes as provided in R.S. 47:305(A)(4).
(41) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(42) Sale of fertilizer and containers to farmers as provided in R.S. 47:305(D)(1)(f).
(43) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(44) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(45) The cost price for the printing of a news publication as provided in R.S. 47:301(3)(h).
(46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h).
(47) Leases or rentals of a crane and related equipment with an operator as provided in R.S. 47:301(7)(k).
(48) Sales by and to the state and its political subdivisions as provided in R.S. 47:301(8)(c).
(49) Sales of materials for further processing as provided in R.S. 47:301(10)(c)(i)(aa).
(50) The sales price for new farm equipment used in poultry production as provided in R.S. 47:301(13)(c).
(51) A factory built home as provided in R.S. 47:301(16)(g).
(52) Any advertising service rendered by an advertising business as provided in R.S. 47:302(D).
(53) Sales of livestock, poultry, and other farm products direct from a farm as provided in R.S. 47:305(A)(1).
(54) Sales of livestock at a public sale sponsored by a breeders' or registry association or at a livestock auction market as provided in R.S. 47:305(A)(2).
(55) Sales of agricultural commodities by a person other than the producer, for use in further processing as provided in R.S. 47:305(A)(3).
(56) Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state, for export as provided in R.S. 47:305(E).
(57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1.
(58) The sales price of new farm equipment, including polyroll tubing, as provided in R.S. 47:305.25.
(59) A truck and trailer if used at least eighty percent of the time in interstate commerce as provided in R.S. 47:305.50(A).
(60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties as provided in R.S. 47:305.45 and 305.50(F).
(61) Sales or purchases by a council on aging as provided in R.S. 47:305.66.
(62) Sales of pharmaceuticals administered to livestock for agricultural purposes as provided in R.S. 47:301(16)(f).
(63) Materials used in the production of crawfish and catfish as provided in R.S. 47:305(A)(5) and (6).
(64) Sales of room rentals by a camp or retreat facility owned by a nonprofit organization as provided in R.S. 47:301(6)(b).
(65) Sales of room rentals by a homeless shelter as provided in R.S. 47:301(6)(c).
(66) Sales, leases, and rentals of tangible personal property to Boys State of Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) and (10)(r).
(67) Sales or purchases of fire-fighting equipment by a volunteer fire department as provided in R.S. 47:301(10)(o).
(68) Sales to, and leases, rentals, and use of educational materials and equipment used for classroom instruction by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii).
(69) Sales by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and (18)(e)(i).
(70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to an athletic and entertainment event held for or by an elementary or secondary school and membership fees or dues of a nonprofit, civic association.
(71) Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, or licensed chiropractor used exclusively by the patient for personal use as provided in R.S. 47:305(D)(1)(k).
(72) Sales or use of ostomy, colostomy, and ileostomy devices and equipment as provided in R.S. 47:305(D)(1)(l).
(73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s).
(74) Sales of dental devices and materials as provided in R.S. 47:305(D)(1)(t).
(75) Sales or use of adaptive driving equipment and motor vehicle modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u).
(76) Sales or use of a meal by an educational institution, medical facility, mental institution, and an occasional meal furnished by an educational, religious, or medical organization as provided in R.S. 47:305(D)(2).
(77) Purchases or rentals of renal dialysis machines, parts, materials, and supplies for home use under a physician's prescription as provided in R.S. 47:305(G).
(78) Sales of admission to entertainment events by a Little Theater organization as provided in R.S. 47:305.6.
(79) Sales of admission to musical performances sponsored by a nonprofit organization as provided in R.S. 47:305.7.
(80) Sales of admissions to entertainment events sponsored by domestic nonprofit charitable, religious, and educational organizations as provided in R.S. 47:305.13.
(81) Sales of admissions, parking fees, and sales of tangible personal property at events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1).
(82) Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit organizations as provided in R.S. 47:305.18.
(83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels of licensed commercial fishermen as provided in R.S. 47:305.20.
(84) Sales of butane, propane, or other liquified petroleum gases for private, residential consumption as provided in R.S. 47:305.39.
(85) Sales and purchases by certain organizations that provide training for blind persons as provided in R.S. 47:305.15.
(86) Purchases and leases by qualified radiation therapy treatment centers as provided in R.S. 47:305.64.
(87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 47:301(10)(c)(ii)(aa).
(88) Rentals or leases of certain oilfield property for re-lease or re-rental as provided in R.S. 47:301(7)(b).
(89) Sales of aircraft manufactured in Louisiana with a maximum capacity of eight persons as provided in R.S. 47:301(10)(m).
(90) Labor, materials, services, and supplies used for the repair, renovation, or conversion of drilling rig machinery and equipment which become component parts of a drilling rig used exclusively for exploration or development of minerals as provided in R.S. 47:301(14)(g)(iii).
(91) Repairs and materials used on drilling rigs and equipment used exclusively for exploration of development of minerals as provided in R.S. 47:305(I).
(92) Sales by thrift shops located on military installations as provided in R.S. 47:305.14(A)(4).
(93) Leases or rentals of vessels for use in offshore mineral production or the provision of services to those engaged in mineral production as provided in R.S. 47:305.19.
(94) Sales of gasohol as provided in R.S. 47:305.28.
(95) Sales or purchases by sheltered workshops or supported employment providers as defined in R.S. 39:1604.4, as provided in R.S. 47:305.38.
(96) Pharmaceutical samples manufactured or imported into the state free of charge as provided in R.S. 47:305.47.
(97) The exclusion for surface preparation, painting, and coating fixed or rotary wing aircraft and certified transport category aircraft registered outside of this state, as provided in R.S. 47:301(14)(g)(iv).
(98) Sales of platinum, gold, and silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form as provided in R.S. 47:301(16)(b)(ii)(aa).
(99) Sales of certain numismatic coins as provided in R.S. 47:301(16)(b)(ii)(bb) and (cc).
(100) Purchases, use, and lease of manufacturing machinery and equipment as provided in R.S. 47:301(3)(i), (13)(k), and (28)(a).
(101) Purchase of consumables by paper and wood manufacturers and loggers assigned an industry group designation of 3211 through 3222 or 113310 pursuant to the North American Industry Classification System of 2007 as provided in R.S. 47:301(3)(k).
(102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) for use in production activity subject to the payment of state severance tax on production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb).
(103) Purchase of machinery and equipment by a utility regulated by the Public Service Commission and the city of New Orleans as provided in R.S. 47:301(16)(o).
(104) Repair services performed in Louisiana when the repaired property is delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb).
(105) Any transaction by a nonprofit electric cooperative that is exempt from tax pursuant to R.S. 12:425.
(106) Diesel fuel, butane, propane, or other gases used or consumed for farm purposes as provided in R.S. 47:305.37(A).
(107) The use of steam produced through the processing of a raw agricultural product used in a facility predominately and directly engaged in the processing of an agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based on being assigned a North American Industry Classification System Code within the agricultural, forestry, fishing, and hunting Sector 11.
(108) Refunds for purchases of tangible personal property by international travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 51:1301 et seq.
(109) Sales of tangible personal property and services at certain public facilities as provided in R.S. 39:467 and 468.
(110) The sale or use of steam, water, electric power or energy, natural gas, or energy sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h).
(111) Trucks, automobiles, aircraft, and boats, vessels, or other water craft withdrawn from stock or kept in dealer inventory and used as demonstrators as provided in R.S. 47:305(D)(1)(i).
(112) Purchases of feed, seed, and fertilizer by student farmers as provided in R.S. 47:305.24.
(113) Sales of marijuana recommended for therapeutic use as provided in R.S. 47:301(10)(ii).
(114) Purchases of tangible personal property pursuant to the sales tax holiday as provided in R.S. 47:305.74.
(115) Sales of utilities used by commercial farmers for on-farm storage as provided in R.S. 47:305.4.
(116) Purchases of feminine hygiene products, diapers, or both for personal use as provided in R.S. 47:305.75.
(117) Purchases of school buses that are new or less than five years old as provided in R.S. 47:301(10)(i).
(118) Beginning October 1, 2021, sales of construction materials for charitable construction as provided for in R.S. 47:305.59.
(119) Leases or rentals by a short-term equipment rental dealer for the purpose of re-lease or re-rental as provided in R.S. 47:301(7)(m).
(120) Eligible purchases made during the Second Amendment sales tax holiday as provided in R.S. 47:305.62.
(121) Items furnished at no charge as samples at conferences, conventions, expositions, trade shows, or similar events as provided in R.S. 47:305.79.
(122) Agricultural fencing materials purchased by commercial farmers as provided in R.S. 47:305.80.
W. The provisions of Subsection V of this Section shall supercede and control to the extent of conflict with any other provision of law beginning July 1, 2018, through June 30, 2025.
Acts 1984, 1st Ex. Sess., No. 13, §1, eff. March 27, 1984, S.C.R. No. 148, 1984 R.S; H.C.R. No. 68, 1985 R.S.; S.C.R. No. 76, 1986 R.S.; H.C.R. 163, 1988 R.S.; Acts 1988 No. 988, §1, eff. July 27, 1988; HCR No. 160 of 1989 R.S., eff. July 1, 1989; HCR No. 1 of 1989 2d E.S., eff. July 1, 1989; Acts 1990, No. 386, §1, eff. July 10, 1990; Acts 1990, No. 1038, §2; Acts 1991, 1st E.S., No. 4, §1, eff. July 1, 1991; Acts 1992, No. 563, §1, eff. July 1, 1992; Acts 1992, No. 926, §1, eff. July 1, 1992; Acts 1994, No. 17, §2, eff. Sept. 1, 1994; Acts 1994, No. 20, §1, eff. July 1, 1994; Acts 1996, No. 5, §3, eff. July 1, 1996; Acts 1998, No. 1, §1, eff. July 1, 1998; Acts 2000, 1st Ex. Sess., No. 18, §1, eff. July 2, 2000; Acts 2000, No. 22, §3, eff. April 1, 2004; Acts 2000, No. 22, §4, eff. April 1, 2016; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002, No. 22, §1, eff. July 1, 2002 ; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2004, No. 4, §1, eff. July 1, 2004; Acts 2004, 1st Ex. Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2007, No. 358, §4, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts 2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2009, No. 455, §1, eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; H.C.R. No. 8, 2015 R.S.; Acts 2016, 1st Ex. Sess., No. 9, §1, eff. April 1, 2016; Acts 2016, 1st Ex. Sess., No. 25, §1, eff. April 1, 2016; Acts 2018, 3rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1.
NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this Act is to amend Louisiana law so that it conforms to the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C. Sections 116 through 126. If it is determined by the legislative oversight committees of the Department of Revenue, which are set forth in R.S. 49:968, that a court of competent jurisdiction has entered a final judgment on the merits that (1) is based on federal or state law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of Section 1 or 2 of this Act, then the provisions enacted by such Sections shall be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the date of entry of such judgment."
NOTE: See H.C.R. No. 8, 2015 R.S., re: suspension of exemptions.
NOTE: See Acts 2019, No. 199, re: applicability.