reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.40. Exclusions and exemptions; purchases of Mardi Gras specialty items

RS 47:305.40 - Exclusions and exemptions; purchases of Mardi Gras specialty items
A. Solely for purposes of the sales and use taxes levied by the state, such sales and use taxes imposed by R.S. 47:302, 321, and 331 shall not apply to the purchases or sales of specialty items for use in connection with Mardi Gras activities by the following organizations:
(1) Carnival organizations.
(2) Nonprofit organizations domiciled within Louisiana and participating in a parade sponsored by a carnival organization.
B.(1) "Specialty items" for the purposes of this Section are defined as those items which are specially designed for the carnival or nonprofit organization and bear the carnival or nonprofit organization's name or insignia, including but not limited to doubloons, necklaces, cups, and coasters.
(2) "Carnival organization" for the purposes of this Section is defined as an organization domiciled within Louisiana that plans to sponsor either a Mardi Gras ball or parade during the next* Mardi Gras season.
Acts 1985, No. 439, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2005, No. 410, §1.
*As appears in enrolled bill.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.41. Exclusions and exemptions; Ducks Unlimited; Bass Life

RS 47:305.41 - Exclusions and exemptions; Ducks Unlimited; Bass Life
The sales and use tax imposed by the state of Louisiana or any of its local governmental subdivisions or school boards shall not apply to either the sales of Ducks Unlimited or Bass Life or any of their chapters or any rental or purchase of property or services by Ducks Unlimited or Bass Life or any of their chapters.
Acts 1985, No. 512, §1, eff. July 12, 1985. H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 28, §1, eff. July 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.42. Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations

RS 47:305.42 - Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
Solely for purposes of the sales and use taxes levied by the state, such sales and use tax imposed by R.S. 47:302(A) and R.S. 47:321(A) shall not apply to the sale of admission tickets by any domestic nonprofit organization engaged in the preparation and presentation of any dance, drama, or any of the performing arts.
Acts 1985, No. 513, §1, eff. July 12, 1985. 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 › §47:305.43. Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications

RS 47:305.43 - Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
A. The sales and use taxes imposed by R.S. 47:302, R.S. 47:321, and R.S. 47:331 shall not apply to any sales made by a nonprofit organization dedicated exclusively to the conservation of fish or the migratory waterfowl of the North American Continent and to the preservation and conservation of wetland habitat of such waterfowl, when the entire proceeds, except for the necessary expenses connected therewith, are used in furtherance of the organization's exempt purpose. 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.
B. Purchases by any organization qualifying hereunder shall be exempt from the payment of any sales or use taxes imposed by the state and its political subdivisions.
C. This Section shall not be construed to exempt sales or purchases made in connection with regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets, or similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants.
D. Sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsorship shall not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship.
E. An exemption certificate must be obtained from the secretary of the Department of Revenue, under such regulations as he shall prescribe, in order for a nonprofit organization to qualify for the exemption provided in this Section.
Acts 1985, No. 835, §1. H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 28, §1, eff. July 1, 1998.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.44. Exclusions and exemptions; raw materials used in printing process

RS 47:305.44 - Exclusions and exemptions; raw materials used in printing process
A. The sales and use taxes imposed by the state under R.S. 47:302, R.S. 47:321, and R.S. 47:331 and by any political subdivision shall not apply to purchases and sales of the following, including all chemical supplies necessary to produce such items whether manufactured by a printer or purchased from a subcontractor:
(1) Artwork.
(2) Blankets and bars.
(3) Chemicals.
(4) Color separations.
(5) Dies.
(6) Film, including negatives.
(7) Offset plates.
(8) Press proofs and photomechanical proofs.
(9) Layouts.
(10) Typesetting.
(11) Rubber plates.
(12) Paper.
(13) Ink.
B. The exemption provided in Subsection A shall apply on and after the effective date of this Act.
Acts 1985, No. 847, §2, eff. July 23, 1985. H.C.R. No. 55, 1986 R.S.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock

RS 47:305.45 - Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
A. The sales, use, and lease tax imposed by the state of Louisiana under the provisions of R.S. 47:302(A) and (B), R.S. 47:321(A) and (B) and R.S. 47:331 shall not apply to:
(1) Hourly, daily, or periodic mileage or other charges referred to as "per diem or car hire" on freight cars and other rolling stock when such charges are paid by reason of the presence of freight cars and other rolling stock owned by another on the tracks of the taxpayer;
(2) Piggy-back trailers or containers when brought into or operated as piggy-back trailers or containers in this state; and
(3) Rolling stock, such as engines, switch engines, freight cars, and machinery owned, operated, or leased by a railroad or any other person, firm, or corporation.
B. The exemptions from the state sales, use, and lease tax provided in this Section shall be applicable to any sales, use, and lease tax levied by any local government subdivision or school board.
Acts 1986, No. 476, §1, eff. July 1, 1986. H.C.R. No. 55, 1986 R.S.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.46. Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program

RS 47:305.46 - Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program
A. The sales and use taxes imposed by the state of Louisiana or any political subdivision shall not apply to the purchase of the following items:
(1) Eligible food items, as defined by the United States Department of Agriculture regulations for the Food Stamp Program, when such food items are purchased with United States Food Stamp Coupons.
(2) Eligible food items authorized for purchase under the Women, Infants, and Children's (WIC) Program as administered by the Louisiana Department of Children and Family Services, when such items are purchased with WIC Program Vouchers.
B. The exemptions granted pursuant to this Section shall remain in effect as to each program only until applicable federal law, rules, or regulations permit the levy and collection of sales and use taxes on those exempted items without jeopardizing the contribution of funds by the federal government to such program.
Acts 1986, No. 1028, §1, eff. Oct. 1, 1987; Acts 1987, No. 4, §1, eff. Oct. 1, 1987.
{{NOTE: SEE ACTS 1986, NO. 1028, §2; U.S. DEPT. OF AGRICULTURE GRANTED THE EXTENSION PROVIDED FOR IN §2.}}
{{NOTE: SEE ACTS 1987, NO. 4, §2.}}
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.47. Exclusions and exemptions; pharmaceutical samples distributed without charge

RS 47:305.47 - Exclusions and exemptions; pharmaceutical samples distributed without charge
The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics, or hospitals.
Acts 1989, No. 383, §1, eff. June 30, 1989.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.48. Exemption; automobiles owned by military personnel

RS 47:305.48 - Exemption; automobiles owned by military personnel
Solely for purposes of the sales and use taxes levied by the state, motor vehicles subject to the vehicle registration tax previously purchased in another state by active duty military personnel stationed in Louisiana, shall, at the time of transfer of registration, be exempt from such use tax imposed by this Chapter if a sales tax was imposed and collected upon the purchase of the motor vehicle by the state in which the vehicle was purchased and the purchaser was a resident or stationed in the state where the taxes were paid. The motor vehicle shall continue to be exempt from such use tax as long as the registered owner remains on active duty in any branch of the armed forces of the United States and is stationed in Louisiana.
Acts 1989, No. 435, §1; Acts 2003, No. 73, §1, eff. July 1, 2003.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.49. Catalog distribution; exemption

RS 47:305.49 - Catalog distribution; exemption
Notwithstanding any provision of law to the contrary, no sales or use tax shall be imposed by the state or any political subdivision on the value of catalogs distributed, or intended for distribution in the state, without charge to the recipient.
Acts 1989, No. 796, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.51. Exemption; utilities used by steelworks and blast furnaces

RS 47:305.51 - Exemption; utilities used by steelworks and blast furnaces
A. The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to sales or purchases of utilities used by steelworks, blast furnaces, coke ovens, or rolling mills with more than one hundred twenty-five full-time employees, which are classified by the Louisiana Workforce Commission within Sector 331111 of the North American Industry Classification System as it existed in 2002. However, this exemption shall not apply to utilities used in and around the production of coke in oil refineries and the use of coke in oil refineries and other chemical processes.
B. For purposes of this exemption, the term "utilities" shall mean sales of steam, water, electric power or energy, and natural gas.
Acts 1998, No. 28, §2; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 443, §1, eff. July 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.52. Exemption; custom computer software

RS 47:305.52 - Exemption; custom computer software
A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.
Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.53. Exclusions and exemptions; sickle cell disease organizations

RS 47:305.53 - Exclusions and exemptions; sickle cell disease organizations
A. The sale at retail, the rental or lease, 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, or any taxable service, by a nonprofit organization established prior to 1975 which conducts a comprehensive program on sickle cell disease which includes but is not limited to free education, free testing, free counseling, and free prescriptions, transportation, and food packages for sickle cell patients shall not be subject to the sales and use taxes levied by the state or by any other tax authority.
B.(1) An exemption certificate shall be obtained from the secretary, under such regulations as she shall prescribe, in order for a nonprofit organization to qualify for the exemption provided in this Section.
(2) In the event the secretary denies tax exempt status under this Section, the organization may appeal such ruling to the Louisiana Board of Tax Appeals, which may overrule the secretary and grant tax exempt status to the organization.
Acts 2005, No. 278, §1, eff. July 1, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.55. Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.

RS 47:305.55 - Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.56. Exemption; off-road vehicles; out-of-state buyers

RS 47:305.56 - Exemption; off-road vehicles; out-of-state buyers
The sales and use tax imposed by the state of Louisiana shall not apply to the sale of off-road vehicles when purchased by a buyer who, at the time of purchase, presents proof to the seller that he is domiciled in another state and signs an affidavit that he has paid or will pay the sales and use tax on the off-road vehicle in the state in which he is domiciled within sixty days after the date of purchase or delivery, whichever is later; provided that the state in which the buyer is domiciled provides a similar exemption. A valid out-of-state driver's license or state-issued picture identification card shall constitute sufficient proof that the buyer is domiciled in another state.
Acts 2007, No. 291, §1, eff. Oct. 1, 2007.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.57. Exemptions; sale of artwork

RS 47:305.57 - Exemptions; sale of artwork
A. The sales and use taxes imposed by the state of Louisiana or any of its political subdivisions shall not apply to the sale of original, one-of-a-kind works of art from an established location within the boundaries of a cultural product district.
B. For purposes of this Section, the following phrases shall have the following meanings:
(1) "Cultural product district" shall mean a district designated by a local governing authority in accordance with law for the purpose of revitalizing a community by creating a hub of cultural activity, including affordable artist housing and work space. The Department of Culture, Recreation and Tourism shall develop standard criteria for cultural product districts. Such criteria shall include that the district shall be geographically contiguous and distinguished by cultural resources that play a vital role in the life and cultural development of a community. The district shall focus on a cultural compound, a major art institution, art and entertainment businesses, an area with arts and cultural activities or cultural or artisan production and be engaged in the promotion, preservation, and educational aspects of the arts and culture of the locale, and contribute to the public through interpretive and educational uses. The Department of Culture, Recreation and Tourism may determine whether or not a district complies with this definition.
(2) "Digital art" shall mean digitally created content including but not limited to a picture, video, or song to which ownership can be proven through use of blockchain or another similar mechanism.
(3) "Works of art" shall mean visual arts and crafts including but not limited to paintings, photographs, sculpture, pottery, digital art, and traditional or fine crafts. The Department of Culture, Recreation and Tourism may determine whether or not an item meets this definition as well as whether the item is "original, one-of-a-kind" work.
C.(1) The local governing authority shall prepare a written report to be submitted to the Department of Culture, Recreation and Tourism by January 1, 2011, and every second year thereafter, outlining the overall impact of the tax exemptions on their community, the amount of tax-exempt art sales, and any other factors that describe the impact of the program.
(2) The Department of Culture, Recreation and Tourism shall collate the reports received pursuant to Paragraph (C)(1) of this Subsection and submit a report to the House Committee on Ways and Means and the Senate Committee on Revenue and Fiscal Affairs no less than sixty days prior to the start of the Regular Session of the Legislature in 2011, and every second year thereafter. The report shall include the overall impact of the tax exemption, the amount of art sales, and any other factors that describe the impact of the program.
Acts 2007, No. 298, §1; Acts 2023, No. 396, §1, eff. June 15, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.59. Exemption; charitable construction

RS 47:305.59 - Exemption; charitable construction
A. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to Habitat for Humanity affiliates, Fuller Center for Housing covenant partners located in this state, or the Make it Right Foundation when such materials are intended for use in constructing new residential dwellings in this state.
B. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to animal shelters when such materials are intended for use in constructing new animal shelters in this state and the construction begins between July 1, 2021, and June 30, 2025.
Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2009, No. 464, §2, eff. July 1, 2009; Acts 2011, No. 385, §1, eff. July 1, 2012; Acts 2021, No. 299, §1, eff. July 1, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.60. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

RS 47:305.60 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
A.(1) Within the limits provided for in Paragraph (2) of this Subsection, the sales and use tax imposed by all tax authorities in the state shall not apply to sales of water conservation equipment for use within the Sparta Groundwater Conservation District from July 1, 2007, through June 30, 2010. Only persons defined as "users" under R.S. 38:3087.133(7) shall be eligible for this exemption.
(2)(a) The secretary of the Department of Revenue shall issue exemption certificates for the purchase of a certain dollar amount of water conservation equipment as requested by the person and shall keep a record of the exemption certificates issued. However, the secretary shall not issue exemption certificates which will grant users aggregate total exemptions in excess of one million dollars of state sales tax. Once such limit is reached, no exemptions shall be granted against the sales tax of political subdivisions of the state.
(b) The secretary of the Department of Revenue shall promulgate rules and regulations for the implementation of this Section in accordance with the Administrative Procedure Act.
B. Any person seeking to qualify for this exemption must apply for an exemption certificate with the secretary of the Department of Revenue which shall be granted on a first-come, first-served basis. Prior to application for an exemption certificate, the applicant must receive certification from the commissioner of conservation that the equipment qualifies as water conservation equipment. The certification by the commissioner of conservation shall be attached by the board to the application for the exemption certificate. In accordance with the powers defined in R.S. 38:3087.136, the board shall determine the types of equipment which qualify as water conservation equipment, provided that the board is able to determine through adequate documentation which shall be retained by the board that such equipment must reduce water consumption by at least twenty-five percent.
Acts 2007, No. 457, §1, eff. July 1, 2007.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.61. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District

RS 47:305.61 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
A. The sales and use tax imposed by all tax authorities in the state shall not apply to sales of water conservation equipment for use within the Sparta Groundwater Conservation District. Only persons defined as "users" under R.S. 38:3087.133(7) shall be eligible for this exemption.
B. Any person seeking to qualify for this exemption must apply for an exemption certificate with the secretary of the Department of Revenue. Prior to application for an exemption certificate, the applicant must receive certification from the commissioner of conservation that the equipment qualifies as water conservation equipment. The certification by the commissioner of conservation shall be attached by the board to the application for the exemption certificate. In accordance with the powers defined in R.S. 38:3087.136, the board shall determine the types of equipment which qualify as water conservation equipment, provided that such equipment must reduce water consumption by at least twenty-five percent.
Acts 2007, No. 471, §1, eff. July 1, 2007.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.63. Exemption; commercial farm irrigation equipment

RS 47:305.63 - Exemption; commercial farm irrigation equipment
The sales and use tax imposed by the state of Louisiana and its political subdivisions whose boundaries are coterminous with those of the state shall not apply to the sale of polyroll tubing sold to a commercial farmer as defined in R.S. 47:301(30) or used for commercial farm irrigation.
Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.64. Exemption; qualifying radiation therapy treatment centers

RS 47:305.64 - Exemption; qualifying radiation therapy treatment centers
A.(1) The sales and use tax imposed by the state of Louisiana shall not apply to the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment. Any political subdivision of this state, including parishes and municipalities, may elect to grant a sales and use tax exemption for the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment.
(2) For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise:
(a) "Capital equipment" shall mean tangible personal property eligible for depreciation for federal income tax purposes that is used in the diagnosis or treatment of cancer patients. Capital equipment shall include, but shall not be limited to, linear accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and installation of the same.
(b) "Qualifying radiation therapy center" shall mean all of the following:
(i) A radiation therapy center which is also a nonprofit organization which maintains a joint accreditation with a state university by the Commission on Accreditation of Medical Physics Educational Programs, Inc. (CAMPEP) for a graduate medical physics program and which provides facilities and personnel for use for a joint CAMPEP-accredited graduate medical physics program for research, teaching, and clinical training for graduate students.
(ii) The Biomedical Research Foundation in Shreveport, Louisiana.
(iii) A radiation therapy facility which, no later than August 1, 2011, employs six or more medical physicists to provide radiation therapy treatment services.
(iv) The Willis-Knighton Health System in Shreveport, Louisiana.
B. An exemption certificate shall be obtained from the secretary of the Department of Revenue in order for a radiation therapy center to qualify for the exemption provided for in this Section.
C. The Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.
Acts 2009, No. 462, §1, eff. July 1, 2009; Acts 2011, No. 296, §1, eff. Aug. 1, 2011; Acts 2017, No. 424, §1, eff. June 26, 2017.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.65. Exemption; charitable residential construction, rehabilitation, and renovation; limitation

RS 47:305.65 - Exemption; charitable residential construction, rehabilitation, and renovation; limitation
A. The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to Hands on New Orleans and Rebuilding Together New Orleans covenant partners located in this state when such materials are intended for use in either constructing, rehabilitating, or renovating residential dwellings in this state which were destroyed or damaged by Hurricane Katrina or Hurricane Rita.
B. No more than five hundred thousand dollars of state and local exemptions authorized pursuant to this Section shall be granted in any calendar year.
C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.
Acts 2009, No. 464, §2, eff. July 1, 2009.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.66. Exemption; parish councils on aging

RS 47:305.66 - Exemption; parish councils on aging
A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.
B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.
C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.
Acts 2011, No. 53, §1, eff. Oct. 1, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.67. Exemption; breastfeeding items

RS 47:305.67 - Exemption; breastfeeding items
The sales and use tax imposed by the state of Louisiana shall not apply to the purchase of breastfeeding items. For purposes of this Section, breastfeeding items shall include breastpumps and accessories, replacement parts, storage bags and accessories, and nursing bras.
Acts 2011, No. 331, §1, eff. Oct. 1, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.68. Exemption; Fore!Kids Foundation

RS 47:305.68 - Exemption; Fore!Kids Foundation
The sales and use tax imposed by the state of Louisiana or any political subdivisions shall not apply to the purchase, use, or rental of materials, services, property, and supplies, by the Fore!Kids Foundation, whose primary purpose is to fund children's service organizations from monies raised from golfing events.
Acts 2011, No. 374, §1, eff. June 30, 2011.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.70. Exemption; "Make It Right Foundation"

RS 47:305.70 - Exemption; "Make It Right Foundation"
The sales and use tax imposed by the state of Louisiana or any political subdivision shall not apply to the sale of construction materials to the "Make It Right Foundation" when such materials are intended for use in constructing new residential dwellings in this state.
Acts 2011, No. 387, §1, eff. July 1, 2012.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.71. Exemption; St. Bernard Project, Inc.

RS 47:305.71 - Exemption; St. Bernard Project, Inc.
The sales and use tax imposed by the state of Louisiana or any political subdivision as defined in R.S. 47:337.6 shall not apply to the sale of construction materials to the St. Bernard Project, Inc. when such materials are intended for use in rehabilitating existing residential dwellings or constructing new residential dwellings in this state.
Acts 2012, No. 266, §1, eff. July 1, 2012; Acts 2013, No. 300, §1, eff. July 1, 2013.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.75. Exemptions; feminine hygiene products and diapers

RS 47:305.75 - Exemptions; feminine hygiene products and diapers
A. The sales and use tax imposed by the state of Louisiana or any political subdivision whose boundaries are coterminous with those of the state shall not apply to the purchase of feminine hygiene products, diapers, or both for individual personal use.
B. For the purposes of this Section:
(1) "Diaper" means any absorbent diaper or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed to be worn by a child who cannot yet control bladder or bowel movements.
(2) "Feminine hygiene product" means tampons, menstrual pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions of these items.
Acts 2021, No. 449, §1, eff. June 23, 2021.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.76. Exemption; infused or injected prescription drugs for treating certain diseases and conditions

RS 47:305.76 - Exemption; infused or injected prescription drugs for treating certain diseases and conditions
A. The tax imposed by the political subdivisions of the state shall not apply to the procurement and administration of prescription drugs used exclusively by the patient in his medical treatment when administered exclusively to the patient by a physician, nurse, or other health care professional by infusion, topical system, or injection in a medical clinic where patients are not regularly kept as bed patients for twenty-four hours or more. For purposes of this Section, the term "medical clinic" shall mean a facility used for the reception and care of persons who are sick, wounded, or infirm and used for the treatment of the diseases and conditions set forth in Subsection B of this Section or an outpatient facility licensed to administer drugs for the treatment of the diseases and conditions set forth in Subsection B of this Section.
B. The exemption provided for in Subsection A of this Section shall apply only to prescription drugs that are prescribed for the treatment of the following diseases and conditions:
(1) Rheumatoid arthritis.
(2) Psoriatic arthritis.
(3) Lupus.
(4) Chronic gout.
(5) Osteoporosis.
(6) Multiple sclerosis.
(7) Myasthenia gravis.
(8) Amyotrophic lateral sclerosis.
(9) Chronic inflammatory demyelinating polyneuropathy.
(10) Ulcerative colitis.
(11) Crohn's disease.
(12) Anemia.
(13) Chronic or severe asthma.
(14) Common variable immune deficiency.
(15) Primary immune disorder.
(16) Human immunodeficiency virus.
(17) COVID-19.
(18) Sickle cell disease.
(19) Spinal muscular atrophy.
(20) Sjogren's syndrome.
(21) Huntington's disease.
(22) Rett syndrome.
(23) Ankylosing spondylitis.
(24) Cancer.
(25) Alzheimer's disease and dementia.
(26) Migraine.
(27) Acute bacterial skin and skin structure infection.
(28) Hypercholesterolemia.
(29) Plaque psoriasis.
(30) Thyroid eye disease.
(31) Polyneuropathy of hereditary transthyretin mediated amyloidosis.
(32) Neuromyelitis optica spectrum disorder.
(33) Alpha-1 antitrypsin deficiency.
(34) Gaucher's disease.
(35) Fabry disease.
(36) Pompe's disease.
(37) Porphyria.
(38) Paroxysmal nocturnal hemoglobinuria.
(39) Wet and dry age-related macular degeneration.
(40) Diabetic macular edema.
(41) Diabetic retinopathy.
(42) Retinal vein occlusion.
(43) Glaucoma.
(44) Ocular hypertension.
(45) Mucopolysaccharidosis type I (MPS I).
(46) Granulomatosis with polyangiitis.
(47) Neuropathic pain.
Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2023, No. 382, §1, eff. July 1, 2023.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.77. Rebates; sales and use tax for certain agricultural fencing materials

RS 47:305.77 - Rebates; sales and use tax for certain agricultural fencing materials
A.(1) The purchase of certain agricultural fencing materials by commercial farmers shall be eligible for a rebate of state sales and use taxes in order to provide tax relief for commercial farmers recovering from the 2020 and 2021 hurricanes. The amount of the rebate shall equal the sales and use tax paid by a commercial farmer on agricultural fencing materials.
(2) For the purposes of this Section, the following words shall have the following meanings:
(a) "Agricultural fencing materials" means materials used for the enclosure of lands used for agricultural purposes in the production of food and fiber. For the purposes of this Section, "agricultural fencing materials" shall only include materials used to replace or repair enclosures located in federally declared disaster areas that were substantially damaged or destroyed by the 2020 and 2021 hurricanes.
(b) "Commercial farmer" shall have the same meaning as in R.S. 47:301, but for purposes of this Section, shall be limited to those persons certified as a commercial farmer on or before January 1, 2022.
(c) "2020 and 2021 hurricanes" means Hurricane Laura, Hurricane Delta, Hurricane Zeta, and Hurricane Ida.
(3) The rebate shall not be allowed for any portion of the purchase of agricultural fencing materials that is paid for with insurance proceeds or state or federal funds, unless the state or federal funds are reported as taxable income or are structured as repayable loans.
(4) The rebate may be claimed only after the fencing repairs have been completed and shall be claimed no more than once per calendar year.
B. Applications for the rebate of state sales and use taxes pursuant to the provisions of this Section shall be processed by the Department of Revenue. A purchaser shall claim a rebate using the form and in the manner prescribed by the Department of Revenue. The purchaser who claims a rebate shall submit documentation to the secretary of the Department of Revenue evidencing the purchase of agricultural fencing materials and documentation evidencing the fencing was substantially damaged or destroyed in the 2020 and 2021 hurricanes. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section, including rules to provide for the form and manner for claiming a rebate.
C. No rebate shall be issued for purchases made after December 31, 2022.
D. No rebate shall be issued for applications submitted after December 31, 2023.
NOTE: §305.77 as repealed by Acts 2023, No. 425, eff. Aug. 1, 2024.
RS 47:305.77 - Repealed by Acts 2023, No. 425, §2, eff. Aug. 1, 2024.
Acts 2022, No. 88, §1, eff. May 24, 2022; Acts 2023, No. 425, §2, eff. Aug. 1, 2024.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.78. Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)

RS 47:305.78 - Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)
The tax imposed by the political subdivisions of the state shall not apply to the lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM) if the lease, rental, or purchase is directly related to the educational mission of the institution.
Acts 2022, No. 85, §1, eff. July 1, 2022.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.79. Exemption; samples given at conventions or trade shows

RS 47:305.79 - Exemption; samples given at conventions or trade shows
A.(1) The sales tax imposed by the state of Louisiana shall not apply to the furnishing of an item at no charge as a sample in a business-to-business exchange at, or in conjunction with, a conference, convention, exposition, trade show, professional or trade association event, business or professional meeting, corporate event, or exhibition of any kind held in this state.
(2)(a) For purposes of this Section, "business-to-business exchange" means the distribution by a business of free samples in a limited quantity with nominal value to another business as part of a genuine effort to sell or market the product being sampled to that business.
(b) For purposes of this Paragraph, "nominal value" means a value which is so small or slight that it is not considered real or substantial in comparison with what might reasonably be expected.
B. The exemption provided for in this Section shall terminate on August 1, 2033, and shall have no effect on and after that date.
Acts 2023, No. 297, §2.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:305.80. Exemptions; certain agricultural fencing materials

RS 47:305.80 - Exemptions; certain agricultural fencing materials
A. The sales and use tax imposed by the state of Louisiana pursuant to R.S. 47:321, 321.1, and 331 and R.S. 51:1286 or any political subdivision of the state shall not apply to the purchase by commercial farmers of agricultural fencing materials. However, no exemption shall be granted for any purchase for which a rebate was issued in accordance with R.S. 47:305.77.
B. For purposes of this Section, the following terms shall have the meanings ascribed to them in this Subsection:
(1) "Agricultural fencing materials" means gates, hog wire fencing, barbed wire fencing, lumber or steel used as posts or rails, nails, screws, hinges, and concrete consisting of premixed dry mortar used for the purpose of fencing agricultural livestock. The term "agricultural fencing materials" also means electric fence wire, insulated posts, power sources, grounding systems, warning signs, and other components of electric agricultural fencing.
(2) "Commercial farmer" has the same meaning as provided in R.S. 47:301.
C. The secretary of the Department of Revenue may promulgate rules in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section.
D. The exemption authorized by this Section shall not apply to any taxable period after June 30, 2029.
Acts 2023, No. 425, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:306.1. Collection from interstate and foreign transportation dealers

RS 47:306.1 - Collection from interstate and foreign transportation dealers
Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, may, at their option under rules and regulations prescribed by the collector, register as dealers and pay the taxes imposed by R.S. 47:302 A on the basis of the formula hereinafter provided.
Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302 A at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the collector. Thereafter, on or before the 20th day of the month following the purchase or importation, the dealer shall transmit to the collector, on forms secured by him, returns showing gross purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage, to obtain the taxable amount of tax basis. This amount shall be multiplied by the tax rate to disclose the tax due.
Each such dealer, at the time of making the return required hereunder, shall remit to the collector the tax due for the preceding calendar month as shown on the return.
Added by Acts 1956, No. 438, §1. Amended by Acts 1958, No. 440, §1.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:306.2. Collection from certain interstate and foreign transportation dealers

RS 47:306.2 - Collection from certain interstate and foreign transportation dealers
A.(1) Persons, as defined in this Chapter, engaged in the business of transporting passengers or property for hire in interstate or foreign commerce, whether by railroad, railway, automobile, motor truck, boat, ship, aircraft or other means, and who, as part of such business, transport passengers or property between points in Louisiana and points offshore outside the territorial limits of any state, may, at their option under rules and regulations prescribed by the secretary, register as dealers and pay the taxes imposed by R.S. 47:302(A), 321(A), and 331(A) on the basis of the formula hereinafter provided.
(2) Such persons, when properly registered as dealers, may make purchases in this state or import property into this state without payment of the sales or use taxes imposed by R.S. 47:302(A), 321(A), and 331(A) at the time of purchase or importation, provided such purchases or importations are made in strict compliance with the rules and regulations of the secretary. Thereafter, on or before the twentieth day of the month following the purchase or importation, the dealer shall transmit to the secretary, on forms secured by him, returns showing gross taxable purchases and importations of tangible personal property, the cost price of which has not previously been included in a return to the state. The amount of such purchases and importations shall be multiplied by a fraction, the numerator of which is Louisiana mileage operated by the taxpayer and the denominator of which is the total mileage operated by the taxpayer, to obtain the taxable amount of tax basis. This taxable amount of tax basis shall be multiplied by the tax rate to disclose the tax due.
(3) Each such dealer, at the time of making the return required hereunder, shall remit to the secretary the tax due for the preceding calendar month as shown on the return.
B. For the purpose of calculating the fraction set forth in Subsection A of this Section:
(1) A unit of transportation measurement other than mileage may be used if appropriate based on industry custom and type of transportation.
(2) Notwithstanding anything to the contrary, "Louisiana mileage" shall not include mileage in this state that is a segment or a part of a stream of trade, traffic, transportation, or movement of passengers or property between a point in this state and a point located offshore beyond the territorial limits of any state.
Acts 2005, No. 126, §1, eff. June 22, 2005.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:306.4. Registration of dealers; sale, lease, or rental through online forums

RS 47:306.4 - Registration of dealers; sale, lease, or rental through online forums
A. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act to provide for registration with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when the transactions giving rise to the dealer's obligation to collect the state sales and use tax for occupancy at a residential location is facilitated through an online forum.
B. The secretary shall allocate existing resources for the implementation of this Section.
Acts 2016, No. 443, §1, eff. July 1, 2016.
2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:307. Collector's authority to determine the tax in certain cases

RS 47:307 - Collector's authority to determine the tax in certain cases
A. In the event any dealer fails to make a report and pay the tax as provided in this Chapter or in case the dealer makes a grossly incorrect report or a report that is false or fraudulent, the collector shall make an estimate of the retail sales of such dealer for the taxable period, of the gross proceeds from rentals or leases of tangible personal property by the dealer, or the cost price of all articles of tangible personal property imported by the dealer for use or consumption or distribution or storage to be used or consumed in this state, and of the gross amounts paid or charged for services taxable; and it shall be the duty of the collector to assess and collect the tax together with any interest and penalty that may have accrued thereon, which assessment shall be considered prima facie correct and the burden to show the contrary shall rest upon the dealer.
B. In the event the dealer has imported tangible personal property and he fails to produce an invoice showing the cost price of the articles which are subject to tax, or the invoice does not reflect the true or actual cost, then the collector shall ascertain in any manner feasible the true cost price and shall assess and collect the tax, together with any interest and penalties that may have accrued, on the basis of the true cost as assessed by him. The assessment so made shall be considered prima facie correct, and the burden shall be on the dealer to show the contrary.
C. In the case of the lease or rental of tangible personal property, if the consideration given or reported by the dealer does not, in the judgment of the collector, represent the true or actual consideration, then the collector is authorized to ascertain in any manner feasible the true or actual consideration and assess and collect the tax thereon together with any interest and penalties that may have accrued. The assessment so made shall be considered prima facie correct and the burden shall be on the dealer to show the contrary.
D. In the event such estimate and assessment requires an examination of books, records, or documents, or an audit thereof, then the collector shall add to the assessment the cost of such examination, together with any penalties accruing thereon. Such costs and penalties when collected shall be remitted to the State Treasurer in the same manner as the taxes are remitted to him by the collector.