Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 43 - Sales and Use Tax › Section I-4307 - Collection

Current through Register Vol. 50, No. 6, June 20, 2024
A. Collection from
				Dealers
1. All of the taxes imposed under
				R.S.
				47:302,
				R.S.
				47:321,
				R.S.
				47:331, and local sales or use tax ordinances
				are governed by these provisions. Every person engaged as a dealer, which
				R.S.
				47:301 defines to be either party to a
				transaction creating a tax liability under state and local sales and use tax
				law, is made liable for collection of the tax. Dealer includes both the seller
				and the purchaser of tangible personal property, the person who uses, consumes,
				distributes, or stores tangible personal property in a taxing jurisdiction to
				be used or consumed there if an applicable state or local sales or use tax has
				not previously been paid thereon, the lessor or lessee, the rentor or rentee of
				tangible personal property rented or leased within the taxing jurisdiction, and
				the person who performs or furnishes any of the services covered by
				R.S.
				47:301(14) or the person for
				whose benefit the services are furnished.
2. The importation of tangible personal
				property from outside of a taxing jurisdiction, to be used, consumed,
				distributed, or stored to be used or consumed in the taxing jurisdiction is
				treated the same as if the articles had been sold at retail for any of those
				purposes within the taxing jurisdiction, and such articles are thereby taxable
				to the person who causes them to be imported. The taxes levy immediately, and
				can be collected immediately. There shall be no tax on the importer, however,
				if all applicable taxes imposed under state and local sales or use tax law have
				been previously paid. Sections
				R.S. 47:303
				and
				47:337.15
				clearly provide that there shall be no duplication of these taxes.
3. Solely for state sales and use tax
				purposes, if a tax similar to that imposed by
				R.S.
				47:302, 321, and 331 is imposed by the state
				from which property is imported and if the state from which imported allows a
				credit to persons who import tangible personal property into that state for any
				sales or use tax which might have previously been paid to the state of
				Louisiana, a credit will be allowed against Louisiana's state sales and use tax
				for the tax paid to the other state. In order for the credit to be operative,
				both of the qualifying conditions must be met. The importer must have paid a
				similar tax upon either the sale or use of the same identical property in
				another state and the other state must allow a credit similar to this credit.
				The only exception to the double qualification standard is in the case of
				military personnel who are enlisted for two years or more who purchase
				automobiles outside the state of Louisiana while on their tour of active duty.
				In this instance, the credit will be allowed for the taxes paid the other
				state, whether or not that state allows a similar credit for Louisiana taxes
				paid.
4. Solely for state sales and
				use tax purposes, the use tax is based on either the cost of the tangible
				personal property being imported or its fair market value at the point at which
				it comes to rest in the state of Louisiana, whichever is the lesser of the two.
				Most frequently, the value upon which the Louisiana use tax is based will be
				less than original cost on which the taxpayer paid tax in the state of
				purchase. In those instances, credit will be allowed against the Louisiana use
				tax only in an amount equal to the tax rate paid to the other state, as
				distinguished from local government in the other state, applied to the value
				being taxed under the Louisiana law. No credit will be allowed against the
				Louisiana use tax for taxes paid to political subdivisions in another state or
				to foreign countries. In no event will a credit greater than the tax imposed by
				Louisiana on any particular piece of tangible personal property be
				allowed.
5. Solely for state sales
				and use tax purposes, in any case in which a taxpayer claims credit for a tax
				paid to another state, he must be in a position to prove payment of the tax
				before the credit will be allowed. The precise proof required will vary with
				the nature of the property and the circumstances surrounding its importation
				into the state.
6. For local sales
				or use tax purposes, the credit for taxes paid is governed by
				R.S.
				47:337.86.