reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.8. Agreement beneficiaries; standing

RS 47:335.8 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:335.9. Certified service provider; certified automated system; proprietary system

RS 47:335.9 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.3. Imposition of political subdivision tax

RS 47:337.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.4. Levy of sales and use taxes

RS 47:337.4 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.5. Local sales and use taxes effective date

RS 47:337.5 - Local sales and use taxes effective date
A.(1) The tax, interest, or penalty rates in a taxing jurisdiction, as established pursuant to R.S. 47:337.4, shall not be changed unless the change has an effective date of the first of January, the first of April, the first of July, or the first of October, and the Louisiana Uniform Local Sales Tax Board and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in R.S. 47:337.23. For purposes of this Section, a tax rate change shall include any of the following:
(a) A rate change due to the levy of a new tax.
(b) The change in a rate for an existing tax.
(c) A rate change due to an annexation or other boundary modification by the taxing authority.
(d) A rate change caused by the execution or expiration of a cooperative endeavor agreement to which the taxing authority is a party.
(e) Implementation, amendment, or repeal of an optional sales tax exemption or exclusion.
(2) Except for the notice to the Louisiana Uniform Local Sales Tax Board and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax.
B. A taxing authority shall notify the appropriate single collector for the parish no less than sixty days prior to the date a change in a tax, interest, or penalty rate becomes effective. However, the single collector for the parish may authorize a shorter time for a taxing authority to provide the notice required pursuant to the provisions of this Subsection. Failure or refusal of a taxing authority to provide timely notice to the single collector for a parish in accordance with the requirements of this Subsection shall be an absolute defense against any claim by a taxing authority against the single tax collector for the parish relating to a change in tax, interest, or penalty rate.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2023, No. 375, §1, eff. Jan. 1, 2024.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.5.1. Levy of parish tax; sales tax in parish of state capitol

RS 47:337.5.1 - 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.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.6. Definitions

RS 47:337.6 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.7. Exemptions generally

RS 47:337.7 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.8. Prohibited exemptions; specific application required

RS 47:337.8 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.10.1. Sales tax holidays; local sales tax exemptions; St. John the Baptist Parish

RS 47:337.10.1 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.10.2. Local sales and use tax; feminine hygiene products and diapers; definitions

RS 47:337.10.2 - Local sales and use tax; feminine hygiene products and diapers; definitions
A. Any political subdivision may by ordinance or resolution exempt purchases of feminine hygiene products, diapers, or both for individual personal use from all or part of the sales and use tax levied by the political subdivision.
B. For purposes of this Section:
(1) "Diaper" means any absorbent diaper or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed to be worn by a child who cannot yet control bladder or bowel movements.
(2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.
C. Repealed by Acts 2021, No. 449, §2, eff. June 23, 2021.
Acts 2020, No. 138, §1; Acts 2021, No. 449, §2, eff. June 23, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.11. Other provisions applicable to local sales and use tax

RS 47:337.11 - Other provisions applicable to local sales and use tax
In addition to the provisions of law applicable to the sales and use taxes of local taxing authorities as provided for in this Chapter, the following provisions outside this Chapter, and no others, shall be applicable to the sales and use taxes of local taxing authorities. The use of the "key words" following the statutory citations in this Subsection are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.
(1) R.S. 4:168, "key words": horse racing.
(2) R.S. 4:227, "key words": offtrack wagering facilities.
(3) R.S. 17:3389, "key words": tax rebates for university research and development parks.
(4) R.S. 33:4169, "key words": the construction and operation by private companies with contracts for the construction of sewerage or wastewater treatment facilities.
(5) R.S. 38:2212.4, "key words": the acquisition of materials, supplies, vehicles, or equipment made by certain public trusts.
(6) R.S. 39:467 and 468, "key words": certain publicly owned facilities.
(7) [Blank]*
(8) R.S. 47:6001, "key words": antique airplanes and certain other aircraft.
(9) R.S. 47:9052, "key words": lottery tickets.
(10) R.S. 51:1301 et. seq., "key words": tax refunds under the Louisiana Tax Free Shopping Program.
(11) R.S. 51:1787, "key words": tax rebates provided for in the Enterprise Zone program.
(12) R.S. 33:2718.3 and R.S. 40:582 through 582.7, "key words": tax refund for restoration, renovation, or rehabilitation of existing structure or for building or causing to be built new houses and associated improvements in an approved housing development.
(13) R.S. 47:315.3, "key words": tax refund for tax paid by or under the provisions of Medicare.
(14) R.S. 47:315.4, "key words": tax credit for the amount of ad valorem taxes paid on property upon which the taxpayer is entitled to a homestead exemption.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 713.
*See Acts 2005, No. 487, §2 relative to repeal of Louisiana Biomedical Research and Development Park Commission.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.11.2. Acadiana Cultural and Entertainment Special District; optional exemption

RS 47:337.11.2 - Acadiana Cultural and Entertainment Special District; optional exemption
A. The Legislature of the State of Louisiana hereby finds that motion picture production generated by Louisiana Motion Picture Investor Tax Credits has been a benefit for the state. The 2011 Louisiana Entertainment Economic Impact Analysis estimates that over the course of the three years covered in the study motion picture productions will have spent approximately one billion five hundred ten million dollars in Louisiana. To date, the typical production is spending eighty percent of its budget in the state - and even blockbuster size films with budgets in excess of twenty million dollars spend fifty percent, and these percentages have steadily increased. From 2008 to 2010, productions averaged ninety-two per year. However, the legislature also finds that, unfortunately, the productions, and therefore their spin-off economic benefits, have tended to be focused in certain regions of the state. Many areas have received far less movie-making activity than others. Therefore, it is the determination and intention of the legislature in enacting this Section to provide another tax incentive tool to induce the location of movie picture production in some of those heretofore neglected areas.
B. There is hereby created the Acadiana Cultural and Entertainment Special District composed of all the parishes with the following populations according to the latest federal decennial census:
(1) Any parish with a population between 50,000 and 52,250.
(2) Any parish with a population between 56,000 and 90,000.
(3) Any parish with a population between 200,000 and 230,000.
C. Any taxing authority within any parish in the ACES District may provide for an exemption from their sales and use tax for the sales, purchases, or leases and rentals by a motion picture production company for a specific state-certified production by that company, all as set forth in the instrument, resolution, vote, or other affirmative action providing the exemption. A separate action providing an exemption shall be necessary for each state-certified production granted the exemption.
D. For purposes of this Section, the following words and terms shall have the following meanings:
(1) "ACES District" means the Acadiana Cultural and Entertainment Special District.
(2) "Motion picture production company" shall have the same meaning as provided for in R.S. 47:6007(B)(6).
(3) "State-certified production" means a production approved for Louisiana motion picture investor tax credits by the office of entertainment industry development in the Department of Economic Development.
E. The exemption provided for in this Section shall not be granted on any tax in effect on the date of the grant which secures bonds if the grant will affect or impair the security of such bonds.
Acts 2011, No. 154, §1, eff. June 24, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.11.3. Imposition of tax; prohibition

RS 47:337.11.3 - Imposition of tax; prohibition
No municipal governing or parish governing authority shall impose, levy or collect any income tax upon any nonresidents of the municipality or parish levying such tax.
Added by Acts 1966, Ex.Sess., No. 19, §1. Amended by Acts 1967, No. 114, §1; Redesignated from R.S. 33:2753 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.12. Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision

RS 47:337.12 - Prohibition on levy or collection of tax on property or services performed outside territorial limits; prohibition regarding property stored for use outside the political subdivision
A. No taxing authority shall levy or collect any sales tax on the sale of any goods or personal tangible property delivered or services performed outside the taxing jurisdiction.
B. This Section shall apply to every political subdivision in the state of Louisiana, whether levying and collecting such tax under authority of general or special laws of the state or under powers granted in their charters or under any other authority or grant of the power to levy and collect sales or other taxes. No provision in this Section shall be construed as infringing upon or limiting in any manner the right of political subdivisions to levy and collect in conformity with this Section any use tax heretofore or hereafter authorized.
C.(1) No taxing authority shall levy or collect any use tax on the storage of property which has been documented for use outside the taxing jurisdiction of the taxing authority although the property may be stored within its taxing jurisdiction if the owners of such property which is to be stored for exclusive use outside the taxing jurisdiction have acquired a tax exemption certificate from the taxing authority's collector.
(2) When a vendor is presented with a copy of a tax exemption certification from a vendee, the vendor shall be relieved from liability for the collection of use tax on such property.
(3) If the property is removed from storage and is used within the taxing jurisdiction where it has been stored, the property shall be subject to taxation.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.12.1. Road material construction contracts; determination of where tax is due; requirements and limitations

RS 47:337.12.1 - Road material construction contracts; determination of where tax is due; requirements and limitations
A. Notwithstanding any other law to the contrary, for purposes of the imposition of sales and use tax by any political subdivision of the state, any raw materials converted by a road contractor into asphaltic concrete which has been documented for ultimate use by the road contractor pursuant to a road material construction contract shall be subject to tax as provided in this Section.
(1) If the raw materials are purchased from a Louisiana dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business, sales tax is due in the taxing jurisdiction of the dealer.
(2) If the raw materials are delivered to the road contractor such that title or possession, or both, transfers at the road contractor's facility where the raw materials are converted into asphaltic concrete, the "retail sale" of the raw materials is deemed to occur in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.
(3) The exercise of any right or power over raw materials imported into a taxing jurisdiction for conversion into asphaltic concrete shall be deemed to be a "use" in the taxing jurisdiction in which the asphaltic concrete is ultimately used by the road contractor to fulfill the road material contract.
B. No sales or use taxes shall be due to the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete unless any of the following occurs in the taxing jurisdiction:
(1) The road contractor purchases raw materials from a dealer such that title or possession, or both, transfers to the road contractor at the dealer's place of business in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.
(2) The asphaltic concrete is ultimately used by the road contractor to fulfill a road material contract in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.
(3) The road contractor makes a taxable sale of asphaltic concrete to a third party such that title or possession, or both, transfers to the purchaser in the taxing jurisdiction in which the road contractor converts the raw materials into asphaltic concrete.
Acts 2019, No. 359, §1, eff. June 11, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.14.1. Uniform reporting for collectors

RS 47:337.14.1 - Uniform reporting for collectors
A. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall, by generally accepted auditing standards, develop a uniform reporting schedule for audit reports for all entities that serve as the single sales and use tax collector for all taxing authorities within a parish that are compensated based on the cost of collection, that requires the reporting of information to provide a more complete and accurate understanding of how local sales and use taxes are collected and disbursed to local taxing authorities and the actual cost of collecting local sales and use taxes by collectors.
B. The legislative auditor and the Louisiana Uniform Local Sales Tax Board shall require that the uniform reporting schedule for the collectors described in Subsection A of this Section include, at a minimum:
(1) The amounts of all tax, interest, penalties, and fees collected during the preceding year on behalf of all local taxing authorities by the collector.
(2) The total amount retained by the collector.
(3) The salary and benefits of all employees of the collector.
(4) Total payments made to all parties with whom the collector contracts to assist with collection.
(5) The amounts disbursed to each local taxing authority.
C. The legislative auditor, jointly with the Louisiana Uniform Local Sales Tax Board, shall develop, supervise, and require the use of uniform, standardized, and consistent terminology for use in the reporting schedule in order to provide for clarity.
D. Notwithstanding any provision of law to the contrary, collectors described in Subsection A of this Section shall commence to use the uniform reporting schedule developed by the legislative auditor by the end of Calendar Year 2023 for collectors operating on a calendar year schedule, or the end of Fiscal Year 2023-2024 for collectors operating on a fiscal year schedule. The reporting schedules shall be submitted to the legislative auditor as part of the legislative auditor's annual audit of the collector.
E. The legislative auditor shall review the reporting schedules on an annual basis and shall revise the reporting schedules, jointly with the Louisiana Uniform Local Sales Tax Board, as determined to be necessary.
Acts 2022, No. 669, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16. Authority to collect local sales and use taxes

RS 47:337.16 - Authority to collect local sales and use taxes
A. The secretary of the Department of Revenue is hereby authorized to contract with all the governing authorities of any taxing authority, at the request of the subdivisions, to collect and enforce the collection of any sales and use tax, and related penalty, interest, or other charge, levied by the taxing authorities. In order to collect and enforce any such tax, the secretary is vested with all the power and authority conferred by this Title.
B. The contract between the Department of Revenue and such taxing authorities shall be executed by the secretary of the Department of Revenue and the proper official or officials of the governing authorities of the taxing authorities. The contract shall provide the manner, the charges and costs of collection, if any, to be paid by the taxing authorities, and such other terms and conditions necessary to effectuate the contract.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.1. Agreements for collection by collector of revenue of taxes due the city of New Orleans

RS 47:337.16.1 - Agreements for collection by collector of revenue of taxes due the city of New Orleans
The collector of revenue of the state of Louisiana and the commission council of the city of New Orleans are authorized and empowered at their discretion to enter into an agreement whereby the collector of revenue shall collect any or all taxes and additions thereto due to the city of New Orleans whether current or delinquent under any ordinances now existing or hereafter adopted which impose: (1) taxes on sales and leases of tangible personal property and sales of services similar to the state taxes imposed in Chapter 2 of this Subtitle1; (2) occupational license taxes similar to the state taxes imposed in Chapter 3 of this Subtitle2; and (3) taxes on the sale or consumption of beverages which are taxed under R.S. 26:342.
Acts 1950, 2nd Ex.Sess., No. 11, §1; Redesignated from R.S. 33:2747 pursuant to Acts 2011, No. 248, §4.
1R.S. 47:301 et seq.
2R.S. 47:341 et seq.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.2. Contents of agreement for collection of taxes; termination date

RS 47:337.16.2 - Contents of agreement for collection of taxes; termination date
The agreement entered into pursuant to R.S. 47:337.16.1 shall provide an effective date and may contain a termination date and any other provisions that the parties deem necessary to carry out the purposes of R.S. 47:337.16 through 337.16.6. If the agreement does not contain a termination date either party may terminate it by giving six months' notice in writing to the other party, or it may be terminated at any time by the mutual consent of both parties. Nothing in this Section shall be construed so as to prohibit the parties from extending the agreement from time to time if they so desire.
Acts 1950, 2nd Ex.Sess., No. 11, §2; Redesignated from R.S. 33:2748 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.3. Enforcement of payment of taxes

RS 47:337.16.3 - Enforcement of payment of taxes
In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue is authorized to enforce payment of such taxes in the same manner that he is authorized to enforce the payment of state taxes under the provisions of Chapter 18 of this Subtitle1.
Acts 1950, 2nd Ex.Sess., No. 11, §3; Redesignated from R.S. 33:2749 pursuant to Acts 2011, No. 248, §4.
1R.S. 47:1501 et seq.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.4. Charge for collection; remitting amounts collected

RS 47:337.16.4 - Charge for collection; remitting amounts collected
In the event such agreement is entered into, pursuant to R.S. 47:337.16.1, the collector of revenue shall make no charge for the collection of such taxes. He shall remit monthly to the treasurer of the city of New Orleans all amounts collected by him under authority of R.S. 47:337.16 through 337.16.6 not later than the tenth day of the month following their collection.
Acts 1950, 2nd Ex.Sess., No. 11, §4; Redesignated from R.S. 33:2750 pursuant to Acts 2011, No. 248, §4.
{{NOTE: Acts 1964, No. 519, §1 amends R.S. 47:303(B)(3) to set a fee to be charged by the collector of revenue for the collection of local sales and use taxes on the sale and use of vehicles. Section 2 of Act 519 repeals all laws in conflict with the Act, "particularly" R.S. 33:2750. It appears that the intent is to repeal R.S. 33:2750 only to the extent of conflict, in view of the fact that R.S. 33:2750 pertains to other taxes in addition to sales and use taxes on vehicles. The title of Act 519 does not mention the repeal of R.S. 33:2750.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.5. Collector to be furnished copies of ordinances and regulations

RS 47:337.16.5 - Collector to be furnished copies of ordinances and regulations
In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the mayor of the city of New Orleans shall furnish to the collector of revenue at a time specified in the agreement a certified copy of each of the ordinances to be enforced by the collector together with certified copies of all rules and regulations promulgated thereunder. Copies of all subsequent ordinances and regulations, or amendments, shall be furnished to the collector by the mayor within five days after adoption.
Acts 1950, 2nd Ex.Sess., No. 11, §5; Redesignated from R.S. 33:2751 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.16.6. Collector to be furnished list of taxpayers; records made available

RS 47:337.16.6 - Collector to be furnished list of taxpayers; records made available
In the event such agreement is reached, pursuant to R.S. 47:337.16.1, it shall provide that the commissioner of finance of the city of New Orleans shall transmit to the collector of revenue at a time specified in the agreement a current list of taxpayers under each ordinance to be enforced by the collector. All records of the city relating to taxes due under the ordinances to be enforced by the collector of revenue shall be preserved and made available to the collector upon his request.
Acts 1950, 2nd Ex.Sess., No. 11, §6; Redesignated from R.S. 33:2752 pursuant to Acts 2011, No. 248, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.19. Withholding of state funds; assessment and collection standards

RS 47:337.19 - Withholding of state funds; assessment and collection standards
A. The secretary of the Department of Revenue, after consultation with the Louisiana Uniform Local Sales Tax Board, is hereby authorized and directed to promulgate rules, pursuant to the enforcement of R.S. 47:306(D). Such rules shall also apply to R.S. 47:337.18(C). The municipal and parish permitting agencies of each parish as specified in R.S. 47:306(D)(2)(a) and 337.18(C)(2)(a) shall comply with rules authorized by this Subsection within six months of the effective date of such rules.
B. The secretary of the Department of Revenue shall evaluate and monitor parish and municipal permitting agencies to determine that each such agency is in compliance with the rules so promulgated. Upon a determination that a parish or municipal permitting agency has failed to comply with the rules provided for in this Section, the secretary shall notify the state treasurer of such determination.
C. Notwithstanding any other provision of law, the rules authorized by Subsection A of this Section may provide that the state treasurer may be directed to withhold any state funds administered by the treasurer's office and due to any local government whose permitting agencies have failed to comply with the rules authorized by this Section as determined by the secretary of the Department of Revenue. Prior to issuing such an order, the local governing body shall be given the opportunity for a hearing before the appropriate legislative committee that exercises legislative oversight over the department.
D. All rules promulgated by the secretary under this Section shall comply with all the provisions of the Administrative Procedure Act.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2017, No. 274, §2, eff. June 16, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.20. Collection from interstate and foreign transportation dealers

RS 47:337.20 - Collection from interstate and foreign transportation dealers
A. Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft, or other means, may, at their option under rules and regulations prescribed by the secretary of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.
B.(1) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is the taxing jurisdictions' mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due. Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.
(2) The provisions of this Subsection shall be given the same interpretation as similar provisions of law in Chapter 2 of this Subtitle on July 1, 2003, until such laws are amended or provisions of this Chapter are amended to provide with respect thereto.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.20.1. Collection from certain interstate and foreign transportation dealers

RS 47:337.20.1 - 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 a 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 of revenue, register as dealers and pay the taxes on the sale or use of tangible personal property imposed by the local ordinances on the basis of the formula hereinafter provided.
(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 at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary of revenue. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the taxing authority. The amount of such purchases and importations shall be multiplied by a fraction the numerator of which is the taxing jurisdiction's 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 collector 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, "taxing jurisdiction's mileage" shall not include mileage in the taxing jurisdiction that is a segment of or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in the state of Louisiana and a point offshore beyond the territorial limits of any state.
C. The provisions of this Section shall be interpreted consistently with similar provisions of law in Chapter 2 of this Subtitle, until provisions of this Chapter are amended to provide with respect thereto.
Acts 2005, No. 126, §1, eff. June 22, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.21. Termination or transfer of business

RS 47:337.21 - Termination or transfer of business
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business, he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the collector showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns.
B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax, interest, or penalty owed by the original business.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.24. Miscellaneous administrative provisions

RS 47:337.24 - Miscellaneous administrative provisions
The following shall continue to be applicable to local sales tax collection and administration:
(1) Authority provided to the secretary and the city of New Orleans pursuant to R.S. 47:337.16.1 et seq.
(2) The provisions concerning obtaining a judgment requiring the tax collector of the parish or incorporated town or city to proceed forthwith to collect taxes as provided for in R.S. 33:2842.
(3) The provisions of R.S. 47:1508 and 1508.1 as they may apply to collectors and taxing authorities.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.25. Authority of collectors to sue

RS 47:337.25 - Authority of collectors to sue
Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.
Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:337.27. Venue

RS 47:337.27 - Venue
An action to enforce the collection of a sales or use tax, including any applicable interest, penalties, or other charges, levied by a taxing authority may be brought in the parish in which the taxing authority is situated, or in the Board of Tax Appeals as provided by law.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2015, No. 210, §1, eff. June 23, 2015.