reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1907 - Income Tax Credits for Solar Energy Systems

Current through Register Vol. 50, No. 6, June 20, 2024
A. Revised Statute 47:6030 provides an income
				tax credit for the purchase and installation of a solar electric system, solar
				thermal system or any combination of components thereof, collectively referred
				to as a "system," at a single family residence located in Louisiana. In order
				for costs associated with the purchase and installation of a solar electric
				system or solar thermal system to qualify for this credit, the expenditure must
				be made on or after January 1, 2008, and before January 1, 2018.
1. Purchase of Solar Energy System. The
				amount of the credit for the purchase and installation of a system at a
				Louisiana residence or for a system which is already installed in a newly
				constructed home located in Louisiana is equal to 50 percent of the first
				$25,000 of the cost of a solar electric system, solar thermal system, or any
				combination of components thereof
2. Lease of Solar Energy System
a. The amount of the credit for the purchase
				and installation of a system before January 1, 2014, at a Louisiana residence
				by a third party through a lease with the owner of the residence is equal to 50
				percent of the first $25,000 of the cost of a solar electric system, solar
				thermal system, or any combination of components thereof
b. The amount of the credit for the purchase
				and installation of a system on or after January 1, 2014 and before January 1,
				2018, at a Louisiana residence by a third party through a lease with the owner
				of the residence is equal to 38 percent of the first $25,000 of the cost of a
				solar electric system, solar thermal system, or any combination of components
				thereof
3. Additional
				Lease of Solar Energy System Restrictions. For purposes of determining the
				amount of credit for the purchase and installation of a system at a Louisiana
				residence by a third party through a lease with the owner of the residence,
				eligible costs of the system shall be subject to the following provisions.
a. For a system purchased and installed on or
				after July 1, 2013 and before July 1, 2014, the system shall cost no more than
				four dollars and fifty cents per watt and provide for no more than six
				kilowatts of energy.
b. For a
				system purchased and installed on or after July 1, 2014 and before July 1,
				2015, the system shall cost no more than three dollars and fifty cents per watt
				and provide no more than six kilowatts of energy.
c. For a system purchased and installed on or
				after July 1, 2015 and before January 1, 2018, the system shall cost no more
				than two dollars per watt and provide for no more than six kilowatts of
				energy.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1909 - Apprenticeship Tax Credits

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General Description
1. For tax periods
				beginning after December 31, 2021, Revised Statute 47:6033 authorizes
				businesses to earn a non-refundable apprenticeship tax credit against Louisiana
				income tax or corporation franchise tax equal to $1.25 for each hour of
				employment of each eligible apprentice, as defined herein, not to exceed 1,000
				hours for each eligible apprentice.
2. In order to be eligible for the credit, a
				business must employ a person who:
a. is an
				eligible apprentice, as defined herein;
b. has been employed for a minimum of 250
				hours during the taxable period; and
c. satisfies all other criteria of this
				Section.
3. The credit
				shall be earned in the year in which the taxpayer is deemed to have satisfied
				all requirements of this Section, as approved by the department.
4. The credit shall be allowed against the
				income tax for the taxable period for which the credit is earned and against
				the franchise tax for the taxable period following the period in which the
				credit is earned. If the tax credit allowed pursuant to
				R.S.
				47:6033 exceeds the amount of such taxes due,
				any unused credit may be carried forward as a credit against subsequent
				liability for a period not to exceed five years.
5. A taxpayer shall not receive any other
				incentive for the job creation or hiring of an eligible apprentice for which
				the taxpayer has received a tax credit pursuant to this Section, including but
				not limited to the provisions of
				R.S.
				25:1226,
				47:297.13,
				6023,
				6026,
				6028,
				6033,
				6034,
				51:1781,
				2451, or
				3121.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1911 - Louisiana New Markets Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A. Application Process for New Markets Tax
				Credits
1. A taxpayer may apply for Louisiana
				new markets tax credits by submitting a new markets tax credit application to
				the Special Programs Division of the Louisiana Department of Revenue. The form
				R-10609 is available online on the department's website. Applications for new
				markets tax credits will be processed in the order received.
2. If a taxpayer is entitled to the credit, a
				new market tax credit summary sheet will be issued to the taxpayer. The summary
				sheet will contain a tracking number.
3. The new market tax credit summary sheet
				will also contain a transfer section that must be updated each time the
				taxpayer transfers their credit. The taxpayer must send an updated new market
				tax credit summary sheet to notify the department of revenue of the sale within
				30 days of the sale.
4. The
				taxpayer must attach the new market tax credit summary sheet to their income or
				franchise tax return to claim the credit.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1912 - Louisiana New Markets Jobs Act - Premium Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A. Premium Tax Credit
1.
Louisiana Revised Statute
47:6016.1 authorizes a state premium tax credit to any entity that makes a
				qualified equity investment. The entity or subsequent holder of the qualified
				equity investment shall be entitled to use a portion of the credit on each
				credit allowance date. The credit shall be equal to the applicable percentage
				for the credit allowance date multiplied by the purchase price or the amount
				paid for the qualified equity investment.
2. The applicable percent for the first and
				second credit allowance date is 14 percent. The applicable percentage for the
				third and fourth credit allowance date is 8.5 percent. The applicable
				percentage for the fifth, six and seventh credit allowance date is 0.0
				percent.
3. The credit allowance
				date is the date the qualified equity investment is made and the six
				anniversaries of that date.
4. A
				qualified equity investment is an equity investment in a qualified community
				development entity made after August 1, 2013, which in turn is invested into a
				qualified active low income community business within this state by the first
				anniversary of the initial credit allowance date.
5. A qualified community development entity
				and a qualified active low income community business are defined as provided in
				section 45D of the
Internal Revenue Code
of 1986 as amended or
				the federal new markets tax credit statute.
6. A qualified low income community
				investment is any capital or equity investment in, or loan to a qualified
				active low income community business. The maximum amount of qualified low
				income community investments that may be received by any qualified active low
				income community business or its affiliates shall not exceed $10,000,000. Any
				portion of an investment in a qualified active low income community business
				over $10,000,000 shall not be considered a qualified low income community
				investment for the purpose of
				R.S.
				47:6016.1 and the portion of the associated
				investment into the qualified community development entity shall not be a
				qualified equity investment for the purpose of
				R.S.47:6016.1.
7. The tax credit shall be applied against
				any state premium tax liability incurred under the provisions of
				R.S.
				22:831, 836, 838, and 842.
8. The amount of the credit shall not exceed
				the amount of state premium tax liability due in a taxable year. The credit may
				be carried forward for 10 years.
9.
				Credits issued to pass through entities may be allocated to the partners,
				members, or shareholders as provided in their operating or special allocation
				agreements.
10. Credits may only be
				claimed on returns due on or after January 1, 2014.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1913 - Alternative Fuel Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The tax credit provided by
				R.S.
				47:6035 authorizes an incentive to
				individuals or corporations to invest in qualified clean-burning motor vehicle
				fuel property. The tax credit is limited to a portion of the purchase price of
				qualified clean-burning motor vehicle fuel property. The statute specifically
				provides that "qualified clean-burning motor vehicle fuel property" does not
				include any equipment necessary for the operation of a motor vehicle on
				petroleum gasoline or petroleum diesel. For this reason, the credit provided by
				R.S.
				47:6035 is not allowed for acquisitions of
				motor vehicles capable of being propelled by an alternative fuel, but that
				include only a single fuel storage and delivery system and that retain the
				capability to be propelled by petroleum gasoline or petroleum diesel.
B. The alternative fuel tax credit is
				available for:
1. a portion of the cost of
				the equipment and installation purchased to modify a vehicle originally
				propelled by petroleum gasoline or petroleum diesel to a vehicle capable of
				being propelled by an alternative fuel. If the modified vehicle retains the
				capability of being propelled by petroleum gasoline or petroleum diesel, the
				modified vehicle must have a separate fuel storage and delivery system for the
				alternative fuel that is capable of using only the alternative fuel;
2. a portion of the cost of a new vehicle
				that is capable of being propelled by an alternative fuel. If the vehicle has
				the capability of being propelled by petroleum gasoline or petroleum diesel,
				the vehicle must have a separate fuel storage and delivery system for the
				alternative fuel that is capable of using only the alternative fuel;
3. a portion of the cost of property,
				excluding the installation of the property, that is directly related to the
				delivery of an alternative fuel into the fuel tanks of motor vehicles propelled
				by an alternative fuel.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1915 - Small Town Health Professionals Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A. General Description
1. The small town health professionals credit
				provides an individual income tax credit for certified medical primary care
				health professionals including:
a. physicians
				possessing an unrestricted license by the state of Louisiana to practice
				medicine;
b. dentists licensed by
				the state of Louisiana to practice dentistry;
c. primary care nurse practitioners licensed
				by the state of Louisiana;
d.
				primary care physician assistants licensed by the state of Louisiana;
				or
e. optometrists licensed by the
				state of Louisiana.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1917 - Louisiana Rehabilitation of Historic Structures Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A. General
				Description
1. Revised Statute 47:6019
				authorizes an income and corporation franchise tax credit for eligible costs
				and expenses incurred during the rehabilitation of a historic structure located
				in a downtown development district or a cultural district. Eligible structures
				must be nonresidential real property or residential rental property.
2. The tax credit for QREs is earned only in
				the year in which the property attributable to the expenditures is placed in
				service. However, regardless of the year in which the property is placed in
				service, the amount of the credit shall equal 25 percent of the eligible costs
				and expenses of the rehabilitation incurred prior to January 1, 2018, and 20
				percent of the eligible costs and expenses of the rehabilitation incurred on or
				after January 1, 2018.
3. No
				taxpayer, or any entity affiliated with such taxpayer, shall claim more than
				$5,000,000 of credit annually for any number of structures rehabilitated within
				a downtown development district or cultural district.
4. The credit shall be allowed against the
				income tax for the taxable period in which the credit is earned and against the
				franchise tax for the taxable period following the period in which the credit
				is earned. If the tax credit allowed pursuant to
				R.S.
				47:6019 exceeds the amount of such taxes due,
				any unused credit may be carried forward as a credit against subsequent tax
				liability for a period not to exceed five years. The credit may be used in
				addition to the 20 percent federal tax credit for such purposes.
5. The tax credit shall not be allowed for
				the rehabilitation costs and expenses that are paid for with state or federal
				funds, unless the state or federal funds are reported as taxable income or are
				structured as repayable loans.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1921 - Louisiana Youth Jobs Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General Description
1. The Youth Jobs credit
				provides an income and franchise tax credit for businesses that hire one or
				more eligible youth, as defined herein, on or after July 1, 2021. The credit is
				allowable on a one-time basis for each eligible youth hired.
2. To be eligible for the credit, a business
				must employ an individual who:
a. meets the
				definition of an eligible youth, as defined herein, on or after July 1,
				2021;
b. has worked in a full-time
				or part-time position, as defined herein, for at least three consecutive months
				at the business seeking to utilize the credit.
3. For a business seeking to utilize the
				credit for the amounts authorized for a full-time position, as provided in
				Paragraph D.2., an individual must have worked for three consecutive months in
				a full-time position in order to be eligible for the amounts so
				authorized.
4. The credit shall be
				earned in the year in which the eligible youth completes the third consecutive
				month of work in either a full-time or part-time position. Under no
				circumstances may a business earn more than one credit per eligible
				youth.
5. The credit shall be
				allowed against the income tax for the taxable period for which the credit is
				earned and against the franchise tax for the taxable period following the
				period in which the credit is earned. If the tax credit allowed pursuant to
				R.S.
				47:6028 exceeds the amount of such taxes due,
				any unused credit may be carried forward as a credit against subsequent
				liability for a period not to exceed five years.
6. A taxpayer shall not receive any other
				incentive for the job creation or hiring of an eligible youth for which the
				taxpayer has received a tax credit pursuant to this Section, including but not
				limited to the provisions of R.S. 25:1226,47:6023, 6026, 6033 or
				51:1787,
				and 2451.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1923 - Mobile Workforce Exemption

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General Description
1. The Mobile Workforce
				Exemption allows certain nonresident mobile workers to exclude wages from
				Louisiana tax table income. The exemption further relieves employers of such
				nonresident employees of the requirement to withhold Louisiana individual
				income tax on the nonresident employee's wages.
2. To be eligible for the exemption, all of
				the following requirements must be met:
a.
				The compensation is paid for employment duties performed by the nonresident
				individual in this state for 25 or fewer days in the calendar year.
b. The nonresident individual performed
				employment duties in more than one state during the calendar year.
c. The wages are not paid for employment
				duties performed by the nonresident individual in the individual's capacity as
				a professional athlete, staff member of a professional athletic team,
				professional entertainer, public figure, or qualified production
				employee.
d. The nonresident
				individual's income is exempt from taxation by this state under the United
				States Constitution or federal statute or the nonresident individual's state of
				residence either provides a substantially similar exemption or does not impose
				an individual income tax.
e. The
				nonresident individual did not have any other income derived from sources
				within the state during the taxable year.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1925 - Donations to Qualifying Foster Care Charitable Organization Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A. General
				Description.
1. The Donation to Qualified
				Foster Care Charitable Organization credit provides a nonrefundable income tax
				credit for donations made on or after January 1, 2022 to the QFCCO. To qualify
				for the credit, the donation must be used by the QFCCO to provide services to
				qualified individuals.
2. QFCCOs
				are certified by the Department to receive contributions eligible for the tax
				credit. This certification only pertains to the Donation to Qualifying Foster
				Care Charitable Organization Credit. This program does not apply to general
				licensing, operations, or the deductibility of donations to charitable
				organizations.
3. The credit shall
				be earned in the year in which the donation was made and shall be equal to the
				lesser of $50,000 or the actual amount of donations used by the QFCCO to fund
				qualified services for qualified individuals.
4. The credit shall be allowed against the
				income tax for the taxable period in which the credit was earned. If the tax
				credit allowed pursuant to
				R.S.
				47:6042 exceeds the amount of such taxes due,
				any unused credit may be carried forward as a credit against subsequent tax
				liability for a period not to exceed five years.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1927 - Adoption from Foster Care Deduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. General
1. Revised Statute 47:297.20 authorizes a
				deduction equal to $5,000, per child, from Louisiana tax table income for a
				resident taxpayer who legally adopts a child from foster care, as defined in
				Louisiana Children's Code
				Article 603, or a
				youth receiving extended foster care services pursuant to the Extended Foster
				Care Program Act.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1929 - Private Adoption of Certain Infants Deduction

Current through Register Vol. 50, No. 6, June 20, 2024
A. General.
1. Revised Statute 47:297.21 authorizes a
				deduction equal to $5,000, per infant, from tax table income for the
				resident(s) who legally adopt an infant who is unrelated to the taxpayer(s) and
				who is less than one year of age through a private agency as defined in
				Louisiana Children's Code
				Article
				1169(1), or through an
				attorney. The infant shall be considered less than one year of age for purposes
				of this deduction if the infant was less than one year of age at the time of
				the adoption placement.
a. A taxpayer is
				considered "unrelated" to the infant if they are not the infant's parent,
				stepparent, grandparent, brother, sister, uncle, or aunt, whether of the whole
				or half blood or by adoption.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 19 - Miscellaneous Tax Exemptions, Credits and Deductions › Section I-1931 - Credit for Adoption of Unrelated Infant

Current through Register Vol. 50, No. 6, June 20, 2024
A. General
1. For tax periods beginning on or after
				January 1, 2023, and prior to January 1, 2029, Revised Statute 47:297.23
				authorizes a refundable individual income tax credit for the adoption of
				certain unrelated children equal to $5,000, per child.
2. The credit shall be allowed against the
				income tax liability for the taxable period in which the adoption is
				finalized.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 29 - Natural Resources: Severance Tax › Section I-2901 - Severance Tax on Timber, Pulpwood and Minerals Other Than Gas and Oil

Current through Register Vol. 50, No. 6, June 20, 2024
A. In General
1. The severance tax imposed by
				R.S.
				47:631 is an excise tax upon the privilege of
				severing any natural resources from the soil or water. All resources found in a
				natural state which are of any commercial value whatsoever are natural
				resources and are subject to the severance tax.
2.
a.
Severance
means the separation of the natural resource from
				the soil or water, or its removal from its natural position.
For example, the dredging of sand from a river; the cutting
				  of timber; or the mining or removal of a mineral from its natural
				  location.
b. Severance does
				not refer to the refinement of a natural resource after its removal.
3.
Severer
means
				any person engaged in the operation of severing natural resources from the soil
				or water, whether that person is the owner of the soil or water; or other
				person severing from the soil or water of another; or the owner of a natural
				resource severing from the soil or water of another.
4. The tax is due by the severer, whether the
				natural resource is used by him or sold to another. If it is used by the
				severer, the tax is due by the severer. If it is sold, the tax is due by the
				severer; or by the purchaser, if for any reason it is not paid by the severer.
				If the natural resource is sold to the state or to the federal government, the
				tax is still due because the liability for the tax falls primarily on the
				severer and not on the purchaser. The tax is due on all natural resources
				removed from the state after severance and must be paid to the state of
				Louisiana. There is no provision of the law to exempt the parish, municipality,
				nor any board or agency of the state of Louisiana from the payment of this tax.
				However, the tax is not due or owed by a town, parish, or other political
				subdivision of the state which engages in severing sand or any other natural
				resource for its own use. Among the resources included are all forms of timber,
				pulpwood, and minerals such as sulphur, salt, coal, lignite, and ores; also
				marble, stone, sand, shells, and other natural deposits; and the salt content
				in brine.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 31 - Petroleum Products: Gasoline Tax › Section I-3101 - Government Exemptions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
Delivered in Lots of 6,000 Gallons or More
- 6,000 gallons or
				more of gasoline shall be ordered at one time, which order shall be evidenced
				by writing, as provided in §3101. F and that delivery shall be made at the rate
				of not less than 6,000 gallons during a 72-hour period.
B.
Armed Forces of the United
				States
- the national military establishment, including the Department
				of the Army, Department of the Navy, and Department of the Air Force of the
				United States Government and all of the branches, agencies, and
				instrumentalities of those departments.
C.
For Aviation Purposes
-
				aviation gasoline purchased by the national military establishment for use in
				propelling aircraft, whether purchased for use at airfields or airports of the
				national Military Establishment or purchased elsewhere.
D.
United States
Government
- shall include the agencies, departments and
				instrumentalities thereof, but shall not include private persons, firms,
				corporations or associations of persons acting as agent for the United States
				Government or any of its departments, agencies or instrumentalities.
E.
Ships of the
United States
Navy or Coast Guard
- in order
				to give expression to the intent and purpose of the above mentioned statutes,
				the phrase will be deemed to include any self-propelled motor craft or vessel
				owned or operated by the United States government.
F. To substantiate claims for tax exemptions
				or refunds, the dealer is hereby required to obtain and keep on file for the
				inspection of the secretary (formerly called the collector) of the Department
				of Revenue and Taxation purchase orders of invoices, or written evidence
				thereof, showing either the time and amounts of delivery or the use to be made
				of the gasoline, whichever is the basis of the exemption, in conformity with
				this regulation, which orders, invoices or written evidence thereof shall be
				signed by a representative of the department, agency or instrumentality of the
				government claiming the exemption. This written evidence may be in the form of
				a signed rubber stamp certificate on the documents, showing the time and amount
				of delivery or the use to be made of the gasoline.
AUTHORITY NOTE: Adopted
				  in accordance with
				  R.S.
				  47:715.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 31 - Petroleum Products: Gasoline Tax › Section I-3103 - Bonded Jobbers

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Wholesalers or Jobbers
1. A
bona fide
				wholesaler
or
jobber
means any person, firm,
				corporation or association of persons whose principal business is purchasing
				gasoline or other motor fuels in bulk quantities from unrelated or unaffiliated
				bonded manufacturers for subsequent sale to unrelated or unaffiliated retail
				dealers and industrial or commercial consumers. There must be title transfers
				from the manufacturer to the wholesaler or jobber and from the wholesaler or
				jobber to the retail dealer and/or the industrial or commercial consumer. The
				term bona fide wholesaler or jobber is not to be construed so as to include
				consignees or commissioned agents who merely have custody of gasoline or other
				motor fuels belonging to manufacturers.
				R.S.
				47:721(B) is not to be deemed
				to include those who principally obtain gasoline and other motor fuels from
				bonded manufacturers in bulk quantities and make deliveries directly to their
				customers where no losses can occur.
2.R.S.
				47:721(B)(1) is to be
				construed as meaning that the wholesaler or jobber maintain a bulk plant in
				Louisiana at which there are storage facilities of 30,000 gallons or more and
				actually used for the storage of gasoline and other motor fuels.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter A - Retail Dealers of Special Fuels › Section I-3301 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
Retail Outlet
- every person or dealer who
					 sells special fuels at retail and delivers such fuel into the fuel supply tanks
					 of motor vehicles or into a storage tank or drum with a capacity of less than
					 1,000 gallons when such tank has been transported to the facility by the
					 purchaser.
Retail outlet
shall also mean and include pumps
					 which have a rate of flow of 40 gallons per minute or less, regardless of
					 whether the pump is located on the property of a bulk plant, service station,
					 or truck stop. For the purpose of administering this Part, the terms service
					 station, truck stop, garage, and retail dealer shall have the same meaning as
					 retail outlet.
Wholesaler
- any person or supplier who
					 sells or delivers special fuels to a retail dealer in this state for resale, or
					 sales or deliveries to a user when the fuel is delivered by the supplier into
					 bulk storage tanks located on the user's property or property leased by him.
					 Sales made by a wholesaler or supplier from a pump which has a rate of flow of
					 40 gallons per minute or less shall be considered retail
					 sales.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:801.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter A - Retail Dealers of Special Fuels › Section I-3303 - Collection and Payment of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  The tax levied by
				  R.S.
				  47:802(A) shall be collected
				  and/or paid by suppliers or wholesalers on all special fuels sold or delivered
				  by them when sold to a dealer, service station, garage, truck stop, or retail
				  outlet. A supplier or wholesaler may be exempted from collecting and/or paying
				  the tax on sales or deliveries to retail outlets that have tax-free storage
				  used to fuel off-highway vehicles or drums; however, before such deliveries or
				  sales can be made, the following conditions must be met:
1. the retail outlet shall have a storage
				  tank no larger than 3,000 gallons;
2. the tank must be separate from the
				  tax-paid storage tank;
3. all fuel
				  pumped from the tax-free storage tank shall be metered and the meter shall have
				  a totalizer;
4. the pump shall have
				  a rate of flow no faster than 15 gallons per minute;
5. the pump shall be in a location separate
				  and away from any tax paid pumps; tax-paid and tax-free pumps shall not be
				  located on the same service isle;
6. the pump shall be marked "not for highway
				  use" in letters of not less than 2 1/2 inches high; and
7. all tax-free sales shall be recorded with
				  the following information:
a. name and
				  address of purchaser;
b. number of
				  gallons sold;
c. date of
				  sale;
d. how the fuel will be
				  used;
e. total cost of fuel
				  sold.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter A - Retail Dealers of Special Fuels › Section I-3307 - Sale of Dyed Special Fuels

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				  suppliers and dealers of special fuels who have separate facilities for storing
				  dyed special fuels on which no fuel tax has been paid, other than liquefied
				  petroleum gas or compressed natural gas, shall clearly mark the storage
				  facility with notice that the fuel is dyed and/or chemically marked. Such
				  marking shall conform to requirements of
				  R.S.
				  47:804(D) or as provided by
				  26 U.S.C.
				  4082 and the regulations promulgated
				  thereunder. Dyed special fuels are to be used for nontaxable purposes
				  only.
B. Any supplier or dealer of
				  special fuels or any other person who shall sell or offer to sell dyed and/or
				  chemically marked special fuels for any use other than a nontaxable use shall
				  be in violation of
				  R.S.
				  47:812 and shall be subject to a penalty. The
				  penalty increases with subsequent violations.
C. Exception: Fuel sold for use in those
				  vehicles which are subject to state tax and allowed to use dyed fuel on the
				  highway under
				  26 U.S.C.
				  4082 or the regulations adopted thereunder.
				  This use shall not be considered a violation of
				  R.S.
				  47:812.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:812.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3351 - Provisions Relating to Users of Special Fuels

Current through Register Vol. 50, No. 6, June 20, 2024
A. No interstate user of special fuels who
				  has operations in Louisiana shall commence operations without first procuring a
				  license for that purpose from the secretary of the Department of Revenue and
				  Taxation, together with a surety bond guaranteeing the payment of any and all
				  taxes, penalties, and interest due. The name and address shown on the cab doors
				  must be in agreement with the name and address on the surety bond and the
				  monthly tax report. In a lease agreement, the surety bond and monthly report
				  shall be required of whoever furnishes the fuel. The name and address of the
				  user must be on both cab doors and the vehicle must have a working odometer or
				  hub meter at all times.
B. Every
				  interstate user must keep satisfactory records of:
1. the miles traveled in all operations
				  within and outside the state of Louisiana;
2. the fuel purchased and used in propelling
				  motor vehicles both within and outside the state of Louisiana:
a. purchases of special fuels from licensed
				  dealers (service stations and truck stops) must be recorded on special fuels
				  invoices and the original submitted with user report when applying for a refund
				  or upon request;
b. copies of
				  invoices recording bulk purchases from suppliers must be submitted with
				  quarterly user report. Gallons purchased from suppliers must be shown by
				  invoice on the user's tax report in addition to total gallons removed from bulk
				  storage facilities and placed in fuel supply tanks of motor vehicles;
c. special fuels invoices showing odometer
				  reading and license number, together with other required information must be
				  carried in the cab of the truck as evidence of the source of the tax-paid fuel
				  in the fuel supply tank of the vehicle;
d. the totalizer meter reading on the
				  measuring device of any tax-paid bulk storage tank maintained by all users in
				  the state of Louisiana and the inventory of tax-paid fuel on hand must be
				  recorded at the beginning of operations on the first day of every
				  month.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3353 - Invoice Requirements

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				  required form of a special fuels invoice shall include an invoice numbered in
				  series to be used in numerical sequence. The required invoice shall be issued
				  in not less than an original and two copies on which shall be printed or
				  stamped with a rubber stamp, the name and address of the supplier, dealer or
				  user making such delivery, and on which shall be shown in spaces designated for
				  this purpose, the date of delivery, name of user, the number of gallons, and
				  kind of special fuels so delivered, the total mileage recorded on the
				  speedometer or hub meter of the motor vehicle into which the fuel was
				  delivered, and the state highway license number and unit identification number
				  of said motor vehicle. In the case of liquefied petroleum gas, the metered
				  gallons must be printed in a space designated on the special fuels invoice used
				  by the supplier. One copy of the invoice shall be kept by the supplier, dealer,
				  or user making such delivery as a part of his record and maintained and filed
				  separately from any and all other sales invoices for a period of two years.
				  Another copy of the special fuels invoice shall be delivered to the operator of
				  the motor vehicle and carried in the cab compartment of the motor vehicle for
				  inspection by the secretary (formerly called the collector) or his
				  representatives, until the fuel it covers has been consumed.
AUTHORITY NOTE:
					 Adopted in accordance with
					 R.S.
					 47:806(B)(2).
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3357 - Use by State Agencies, Parish and Municipal Governments, and Other Political Subdivisions

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				  Clear, dyed or chemically marked fuel purchased by state agencies, parish and
				  municipal governments and other political subdivisions intended for on-road use
				  is subject to state fuel tax.
B.
				  When dyed fuel is not available, clear fuel intended for off-road use may be
				  purchased without state tax from a contracted supplier upon presentation of a
				  certificate issued by the Louisiana Department of Revenue and Taxation
				  authorizing said purchase.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:803.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3359 - Sales; Uses of Dyed Fuel

Current through Register Vol. 50, No. 6, June 20, 2024
A. All
				  users who have separate facilities for storing dyed special fuels on which no
				  fuel tax has been paid, other than liquefied petroleum gas or compressed
				  natural gas, shall clearly mark the storage facility with notice that the fuel
				  is dyed and/or chemically marked. Such marking shall conform to requirements of
				  R.S.
				  47:804(D) or as provided by
				  26 U.S.C.
				  4082 and the regulations promulgated
				  thereunder. Dyed special fuels are to be used for nontaxable purposes
				  only.
B. Any supplier, dealer or
				  user of special fuels or any other person who shall sell or offer to sell dyed
				  and/or chemically marked special fuels for any use other than a nontaxable use
				  shall be in violation of
				  R.S.
				  47:812 and shall be subject to a penalty. The
				  penalty increases with subsequent violations.
C. Exception: Fuel sold for use in those
				  vehicles which are subject to state tax and allowed to use dyed fuel on the
				  highway under
				  26 U.S.C.
				  4082 or the regulations adopted thereunder.
				  This use shall not be considered a violation of
				  R.S.
				  47:812.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:812.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3361 - Use by Farmers

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				  the case of farmers who operate farm use trucks which use undyed special fuels
				  other than liquefied petroleum gas and compressed natural gas in operating for
				  both taxable and nontaxable purposes, the secretary shall, when requested,
				  reach an agreement with the farmer wherein the amount of fuel used in each
				  truck shall be estimated and the tax paid each month on the basis of the
				  estimate.
B. The minimum estimate
				  will be no less than 75 gallons per month per vehicle.
AUTHORITY NOTE:
					 Promulgated in accordance with
					 R.S.
					 47:814.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 33 - Petroleum Products: Special Fuels Tax › Subchapter B - Users of Special Fuels › Section I-3363 - Use of Dyed Special Fuel by Fire Trucks

Current through Register Vol. 50, No. 6, June 20, 2024
A. Before purchasing untaxed dyed special
				  fuel to be used for taxable purposes in fire trucks as defined in
				  R.S.
				  47:801(13), the fire
				  department or district must submit a Registration Application with the
				  Department of Revenue to obtain a direct payment "FD" number for reporting
				  untaxed dyed special fuel purchases and remitting the applicable state tax on
				  the fuel used for taxable purposes.
B. The application must be made on a form as
				  prescribed by the secretary and include the following information:
1. the vehicles and equipment for which
				  application is being made;
2. the
				  geographical location and boundaries of the fire district including a map of
				  the fire district;
3. a list of
				  service stations and retail fuel outlets providing special fuel located within
				  the fire district complete with their addresses; and
4. the availability of bulk fuel storage
				  within the fire district to which the fire trucks are authorized
				  access.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 35 - Petroleum Products: Provisions Common to Taxes on Gasoline or Motor Fuel and Lubricating Oils › Section I-3501 - Designated Routes

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Anyone, other than common or contact carriers licensed by the Interstate
				Commerce Commission and who files monthly reports under provision of
				R.S.
				47:783, who transports gasoline upon
				Louisiana highways into or from a state which has a lower tax rate than
				Louisiana, may do so only on designated routes authorized by the secretary.
1. The interstate transportation of gasoline
				on highways other than those designated by the secretary is strictly prohibited
				unless special authority to use alternate routes has been obtained from the
				secretary, who, at his discretion, may deny such requests.
2. The transportation of gasoline from any
				state into Louisiana on any highway is prohibited except:
a. when the carrier is bonded in Louisiana as
				a dealer or jobber of gasoline; or
b. when the payment of the tax has been
				assumed by the out-of-state supplier who is bonded as a dealer; or
c. when the gasoline being transported by
				common and contract carrier is consigned to or title is held by a dealer or
				jobber of gasoline.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 39 - Public Utilities and Carriers: Transportation and Communications Tax › Section I-3901 - Provisions Relating to the Transportation and Communications Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A. This license tax
				is levied for the privilege of engaging in the public utility business carried
				on wholly in this state, and not a part of interstate commerce.
B. Exclusions. This tax shall not apply to
				the following:
1. for the privilege of
				engaging in interstate commerce, or engaging in interstate commerce, any
				business relating to interstate or foreign commerce in which any person, firm,
				association or corporation may be engaged in addition to its business in this
				state;
2. gross receipts derived
				from any business or operations conducted on navigable waters of the United
				States are excluded from the provisions of this Chapter.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax › Section I-4101 - Imposition of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A. This tax
				shall apply to any corporation engaging in the business of transporting natural
				gas by pipeline for hire, sale or use. The tax is equal to 1 percent of the
				gross receipts from the operation of its franchises or charters in this state.
				Gross receipts are as defined in
				R.S.
				47:1032, 1033 and 1034, and these regulations
				pertaining thereto.
AUTHORITY NOTE: Adopted
				  in accordance with
				  R.S.
				  47:1031.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax › Section I-4103 - Gross Receipts; General Definition

Current through Register Vol. 50, No. 6, June 20, 2024
Gross Receipts
as defined in
				  R.S.
				  47:1032 is construed to embrace total
				  operating revenues, as described in (but not limited to) the Federal Energy
				  Regulatory Commission (formerly the Federal Power Commission) Uniform System of
				  Accountants, and revenues from manufactured gas. Nonoperating (nonutility)
				  revenues such as dividend and interest income, tax revenues, merchandising and
				  jobbing receipts (i.e., sale and installation of equipment), and rentals from
				  land, buildings, or other non-utility property are not to be included in
				  taxable gross receipts. For purposes of determining gross receipts under
				  §4103 and 4105, cost of gas purchased for
				  resale is deductible. In the absence of gross receipts,
				  R.S.
				  47:1034 and regulations applicable thereto
				  shall apply.
AUTHORITY NOTE: Adopted
				  in accordance with
				  R.S.
				  47:1032.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 41 - Public Utilities and Carriers: Natural Gas Franchise Tax › Section I-4105 - Gross Receipts; Interstate Business

Current through Register Vol. 50, No. 6, June 20, 2024
A. The mileage as classified and/or defined
				by the Federal Energy Regulatory Commission (formerly the Federal Power
				Commission) as transmission lines (and reported for the prior year) shall be
				used to determine the total and Louisiana mileage and to ascertain the average
				gross receipts per mile.
AUTHORITY NOTE: Adopted
				  in accordance with R.S. 1033.