reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.42. Disposition of certain collections in the town of Homer in Claiborne Parish

RS 47:302.42 - Disposition of certain collections in the town of Homer in Claiborne Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in the town of Homer in Claiborne 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 "Town of Homer Economic Development Fund".
B. The monies in the Town of Homer Economic Development Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development in the town of Homer. 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 treasurer in the same manner as the monies in the state general fund, and all interest earned shall be deposited in the state general fund.
Acts 1997, No. 350, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.43. Disposition of certain collections in Union Parish

RS 47:302.43 - Disposition of certain collections in Union 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 Union 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 "Union Parish Visitor Enterprise Fund".
B. The monies in the Union Parish Visitor Enterprise Fund shall be subject to annual appropriation by the legislature. The monies in the fund shall be available exclusively for use by the Union Parish Tourist Commission for the purpose of promoting and enhancing tourism activities, and for supporting all other activities consistent with the authorized mission of such commission. 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.
Acts 1997, No. 368, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.44. Disposition of certain collections in St. Mary Parish

RS 47:302.44 - Disposition of certain collections in St. Mary Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301(14)(a) in St. Mary 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 St. Mary Parish Visitor Enterprise Fund.
B. The monies in the St. Mary Parish Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available exclusively for use by the St. Mary Parish Tourist Commission to fund the development of tourism and other economic growth projects within the parish of St. Mary. All unexpended and unencumbered monies in the fund 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.
Acts 1997, No. 823, §2, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.45. Disposition of certain collections in Red River Parish

RS 47:302.45 - Disposition of certain collections in Red River Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in Red River 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 "Red River Visitor Enterprise Fund".
B. The monies in the Red River Visitor Enterprise 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 in the state general fund.
C.(1) Except as provided in Paragraph (2) of this Subsection and subject to an annual appropriation by the legislature, the monies in the fund shall be utilized for tourism development and any other purpose as may be provided by law.
(2) All monies deposited into the fund in accordance with the provisions of R.S. 47:322.40 shall be used by the Coushatta/Red River Chamber of Commerce exclusively for tourism development.
Acts 1999, No. 121, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.46. Disposition of certain collections in West Feliciana Parish

RS 47:302.46 - Disposition of certain collections in West Feliciana Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in West Feliciana 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 "St. Francisville Economic Development Fund".
B. The monies in the St. Francisville Economic Development Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized by the town of St. Francisville exclusively for economic development and tourism-related expenses in West Feliciana Parish, fifty-two percent of which shall be used for that area outside the town of St. Francisville and forty-eight percent of which shall be used for that area within the town of St. Francisville. 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 in the state general fund.
Acts 1997, No. 1319, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.47. Disposition of certain collections in East Feliciana Parish

RS 47:302.47 - Disposition of certain collections in East Feliciana Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in East Feliciana 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 "East Feliciana Tourist Commission Fund".
B. The monies in the East Feliciana Tourist Commission Fund shall be subject to an annual appropriation by the legislature. The monies in the fund shall be utilized exclusively for economic development and tourism-related expenses in the parish of East Feliciana. 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 in the state general fund.
Acts 1997, No. 1319, §1, eff. July 1, 1997.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.48. Disposition of certain collections in LaSalle Parish

RS 47:302.48 - Disposition of certain collections in LaSalle Parish
The avails of the tax imposed by this Chapter from the sales of services as defined in R.S. 47:301(14)(a) in LaSalle 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 LaSalle Economic Development District Fund as provided in and subject to the provisions of R.S. 47:322.35.
Acts 1999, No. 381, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.49. Disposition of certain collections in Evangeline Parish

RS 47:302.49 - Disposition of certain collections in Evangeline Parish
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in Evangeline 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 "Evangeline Visitor Enterprise Fund".
B. The monies in the Evangeline Visitor Enterprise 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 in the state general fund.
C. The monies in the Evangeline Visitor Enterprise Fund shall be subject to an annual appropriation by the legislature and shall be available for use by the Evangeline Parish Tourist Commission for the purpose of promoting and enhancing tourism activities.
Acts 1999, No. 1025, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.50. Disposition of certain collections in the city of Baker

RS 47:302.50 - Disposition of certain collections in the city of Baker
A. The avails of the tax imposed by this Chapter from the sales of services as defined by R.S. 47:301(14)(a) in the city of Baker 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 "Baker Economic Development Fund".
B. The monies in the Baker 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 in the state general fund.
C. Subject to an annual appropriation by the legislature, the monies in the fund shall be utilized for such economic development purposes as may be authorized by the governing authority of the city of Baker.
Acts 1999, No. 1324, §1, eff. July 1, 1999.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.51. Disposition of certain collections in Bienville Parish

RS 47:302.51 - Disposition of certain collections in Bienville 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 Bienville 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 "Bienville Parish Tourism and Economic Development Fund".
B. The monies in the Bienville 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 Bienville 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.
Acts 2001, No. 224, §1, eff. July 1, 2001.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.52. Disposition of certain collections in Claiborne Parish

RS 47:302.52 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.53. Disposition of certain collections in Concordia Parish

RS 47:302.53 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.54. Allocation of certain collections in Vernon Parish

RS 47:302.54 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.55. Disposition of certain collections in Grant Parish

RS 47:302.55 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:302.56. Disposition of certain collections in Orleans Parish

RS 47:302.56 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.2. Exclusions and exemptions; insulin, prescription and nonprescription

RS 47:305.2 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.3. Exclusions and exemptions; seeds used in planting of crops

RS 47:305.3 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.4. Exclusions and exemptions; utilities used by commercial farmers for on-farm storage

RS 47:305.4 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.6. Exclusions and exemptions; Little Theater tickets

RS 47:305.6 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.7. Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations

RS 47:305.7 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.8. Exclusions and exemptions; pesticides used for agricultural purposes

RS 47:305.8 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.9. Exclusions and exemptions; motion picture film rental

RS 47:305.9 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy

RS 47:305.11 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.13. Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations

RS 47:305.13 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.15. Exclusions and exemptions; sales or purchases by individuals who are blind

RS 47:305.15 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.16. Exclusions and exemptions; cable television installation and repair

RS 47:305.16 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat

RS 47:305.17 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications

RS 47:305.18 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.19. Exclusions and exemptions; leased vessels used in the production of minerals

RS 47:305.19 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.24. Student farmer exemption

RS 47:305.24 - 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.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.25. Exclusions and exemptions; farm equipment

RS 47:305.25 - Exclusions and exemptions; farm equipment
A. The tax imposed by R.S. 47:302(A), 321(A), and 331(A) with respect to the sale and use of farm equipment shall apply only to that portion of the sale price in excess of fifty thousand dollars for each item of farm equipment. The purchaser or his representative shall provide on any exemption certificate required for this exemption a certification that the purchaser is a farmer or is purchasing for an agricultural facility. The department shall hold the purchaser responsible for any taxes due. For the purpose of this Section, "farm equipment" includes the following:
(1) Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybalers, and attachments and sprayers.
(2) Clippers, cultivators, discs, plows, and spreaders.
(3) Irrigation wells, drives, motors, and equipment.
(4) Other farm implements and equipment used for agricultural purposes in the production of food and fiber.
(5) On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.
(6) Beginning October 1, 2017, polyroll tubing for commercial farm irrigation.
B. This exemption applies only to sales and use taxes 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, except that in the parish of West Carroll, the parish school board may exempt the equipment as provided in this Section from additional sales and use taxes after approval by a majority of the qualified electors of the parish and the police jury may exempt the equipment as provided in this Section from all sales and use taxes which it is presently levying and collecting and shall exempt such equipment from any additional sales and use tax or taxes which it may hereafter levy and collect.
C. Except as provided in Subsection B of this Section:
(1) A city or parish school board may by resolution adopted by the board provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes.
(2) The governing authority of a municipality may by resolution or ordinance provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes.
(3) The governing authority of a parish may by resolution or ordinance provide an exemption for farm equipment as defined in Subsection A of this Section from all of its sales and use taxes and all sales and use taxes of political subdivisions levied solely within the territory of the parish, except municipal and school board taxes.
Added by Acts 1978, No. 638, §1. Amended by Acts 1979, No. 787, §1; Acts 1982, No. 167, §1, eff. July 14, 1982; Acts 1985, No. 836, §1, eff. Oct. 1, 1985; H.C.R. No. 55, 1986 R.S.; Acts 1996, 1st Ex. Sess., No. 38, §1; Acts 1996, No. 14, §2, eff. June 26, 1996; Acts 2002, No. 6, §1, eff. June 7, 2002; Acts 2009, No. 464, §2, eff. July 1, 2009; Acts 2017, No. 424, §1, eff. June 26, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.26. Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes

RS 47:305.26 - Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
Solely for purposes of the sales or use tax levied by the state, such tax shall not be due on vehicles furnished by a dealer in new vehicles when withdrawn from inventory and furnished to a secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services.
Added by Acts 1978, No. 507, §1, eff. Jan. 1, 1979. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2011, No. 294, §4.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.28. Exclusions and exemptions; gasohol

RS 47:305.28 - Exclusions and exemptions; gasohol
A. The sales or use taxes imposed by the state of Louisiana or any such taxes imposed by any parish or municipality or other local entity within the state shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage, to be used or consumed in this state, of any motor fuel known as gasohol, containing a blend of at least ten percent alcohol, if the alcohol therein has been produced, fermented, and distilled in Louisiana from agricultural commodities. Alcohol to be used in gasohol must have been rendered unsuitable for human consumption at the time of its manufacture or immediately thereafter.
B. Gasohol, in order to qualify for this exemption must have been dyed a color which shall be different and distinct from other gasolines. The secretary of the Department of Revenue shall designate the color used and supplied by the dealer in the manufacture of gasohol.
Added by Acts 1979, No. 793, §2. Acts 1985, No. 443, §1; H.C.R. No. 55, 1986 R.S.; Acts 1997, No. 658, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.30. Exclusions and exemptions; Plaquemines Parish

RS 47:305.30 - Exclusions and exemptions; Plaquemines Parish
A. Notwithstanding the provisions of any other law to the contrary, the governing authority of any political subdivision in the parish of Plaquemines may exclude and exempt from any sales and use tax levied by such governing authority any item excluded and exempted from the sales and use taxes imposed by the state of Louisiana under Chapter 2 and Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950.
B. It is expressly provided that the provisions of this Section shall also be applicable to any sales and use taxes being imposed by such governing authority as of the date this Section becomes law; provided, that no bonds or other obligations payable from the proceeds of such taxes have been issued and are outstanding.
Added by Acts 1981, No. 127, §1, eff. July 6, 1981. H.C.R. No. 55, 1986 R.S.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.33. Exclusions and exemptions; nonprofit retirement centers

RS 47:305.33 - Exclusions and exemptions; nonprofit retirement centers
The sales and use taxes imposed by the state of Louisiana shall not apply to purchases of materials for the construction of and supplies for the operation of any not-for-profit retirement center owned or operated by any public trust authority or duly incorporated not-for-profit corporation. A retirement center for purposes of this Section is defined as any multipurpose facility which houses as a permanent residence senior citizens who are sixty-two years of age or older, which provides housing for the elderly, and which provides intermediate health care.
Added by Acts 1981, No. 876, §1. H.C.R. No. 55, 1986 R.S.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes

RS 47:305.37 - Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
A. The state taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A) shall not apply to diesel fuel, butane, propane, or other liquefied petroleum gases used or consumed for farm purposes by a commercial farmer as defined in R.S. 47:301(30). The secretary of the Department of Revenue shall adopt and promulgate rules and regulations necessary to effectuate the exemptions granted by this Section.
B. In Rapides Parish:
(1) The parish school board may by resolution adopted by the board provide an exemption from its sales and use tax as is provided for state sales tax in Subsection A of this Section.
(2) The governing authority of a municipality may by resolution or ordinance provide an exemption as is provided for state sales tax in Subsection A of this Section from its sales and use tax and all sales and use taxes of political subdivisions levied solely within the territory of the municipality, except school board taxes.
(3) The governing authority of the parish may by resolution or ordinance provide an exemption as is provided for state sales tax in Subsection A of this Section from its sales and use tax and all sales and use taxes of political subdivisions levied within the territory of the parish and all sales taxes levied both within and without the municipality, except school board taxes.
Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1985, No. 511, §1; Acts 1985, No. 621, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 35, §1, eff. July 1, 1998; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities

RS 47:305.38 - Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
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 by a sheltered workshop or a supported employment provider as defined in R.S. 39:1604.4 for persons with intellectual disabilities licensed by the Department of Children and Family Services as a day developmental training center for persons with intellectual disabilities shall not be subject to the sales and use taxes levied by the state or by any political subdivision thereof.
Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2019, No. 312, §4, eff. July 1, 2019.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption

RS 47:305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A) shall not apply to direct consumer purchases of butane, propane, or other liquefied petroleum gases for the private residential purposes of cooking and heating.
Added by Acts 1983, No. 654, §1, eff. July 1, 1984. Amended by Acts 1985, No. 622, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.