reglab/statecodes huggingface dataset:
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-4107 - Gross Receipts; Transportation for Own Use

Current through Register Vol. 50, No. 6, June 20, 2024
A. Where there are no actual receipts upon
				which to base the tax, the base will be the cost of the natural gas delivered
				at the point of use as determined from the books of the owner.
AUTHORITY NOTE: Adopted
				  in accordance with
				  R.S.
				  47:1034.
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-4303 - Imposition of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A.
1.R.S.
				47:302(A) imposes a tax at
				the rate of 2 percent upon the sale at retail or the use, consumption,
				distribution or storage for use or consumption in this state of each article of
				tangible personal property, as each of those terms are defined in
				R.S.
				47:301.
				R.S.
				47:321(A) and
				R.S.
				47:331(A) each impose an
				additional 1 percent tax on the same basis, making the combined state sales tax
				rate 4 percent. If Louisiana sales tax has been paid upon the transfer of title
				to tangible personal property, then there will be no tax on the use,
				consumption, distribution, or storage for use or consumption of the item in
				this state by the purchaser, since
				R.S.
				47:302 provides that there shall be no
				duplication of the tax.
2. Each and
				every item of tangible personal property sold at retail in this state is
				subject to the tax imposed by this Chapter unless a specific exemption is set
				forth in the statute. The tax is computed on gross sales and must include each
				and every retail sale. When tangible personal property is used, consumed,
				distributed, or stored for use or consumption in this state on which, for any
				reason whatsoever, no Louisiana sales tax has been paid, then the tax will be
				imposed on such use, consumption, distribution or storage. The tax paid under
				this provision is commonly referred to as
use tax
as
				distinguished from
sales tax
.
				R.S.
				47:302(A)(2) provides that
				the use tax will be 2 percent of the cost price of each item or article of
				tangible personal property subject to the use tax, and
				R.S.
				47:321(A) and
				R.S.
				47:331(A) provide for an
				additional 2 percent. It is important that
				R.S.
				47:301(3) and the regulation
				issued under LAC 61:I.4301.C.
Cost Price
be thoroughly analyzed
				prior to arriving at the basis upon which the use tax will be
				computed.
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-4305 - Imposition of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:321 adds an additional 1 percent tax to
				each of the taxes imposed by
				R.S.
				47:302 with the exception that specific
				exemptions are provided for drugs, orthotic and prosthetic devices and patient
				aids prescribed by physicians or dentists for personal consumption or use and
				for food purchased under certain circumstances for personal consumption. This
				additional 1 percent tax is in addition to all other taxes levied on sales,
				excise, license, or privilege and in addition to the taxes levied under Chapter
				3 of Subtitle 2 of Title 47 and shall be collected from the dealer and/or
				wholesaler as defined in Chapter 2 of Subtitle 2 of Title 47 as provided
				therein.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:321.
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-4309 - Collection of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S. 47:322
				provides that all definitions, exemptions, exclusions, tax credits, penalties,
				or limitations presently contained in or hereinafter added to Chapter 2 as well
				as all rules and regulations issued by the secretary or which may be adopted in
				the future, shall apply to the additional 1 percent tax levied by
				R.S.
				47:321 in the same manner and to the same
				extent as provided elsewhere in Chapter 2 of Subtitle 2 of Title 47.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:322.
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-4311 - Treatment of Tax by Dealer

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:304 governs the treatment of state sales
				and use tax and
				R.S.
				47:337.17 governs the treatment of local
				sales and use tax that must be collected by dealers . Both statutes place the
				primary burden for operation of the sales tax system upon the seller of
				merchandise, the performer of taxable services, and the rentor or lessor of
				property, and require that he collect the tax from the purchaser, user or
				consumer. If a dealer fails or refuses to collect the tax, he not only becomes
				liable for payment of the tax, but also subjects himself to the possibility of
				being fined a maximum of $100 or imprisoned for a period of time not to exceed
				three months, or both.
B. This
				primary burden of collecting and remitting sales tax does not apply to the
				taxes on motor vehicles subject to the vehicle registration license tax, the
				collection of which is described in
				R.S.
				47:303(B) (LAC 61:I.4307.B).
				However, dealers of off-road motor vehicles are charged with the responsibility
				for collecting and remitting the tax on sales of all such off-road vehicles,
				notwithstanding that they are also dealers of motor vehicles subject to
				registration and licensing by the motor vehicle commissioner. Dealers of
				off-road vehicles shall, in addition to collecting and remitting the tax to the
				collector, provide the purchaser with a notarized bill of sale, or other
				documentation, sufficient to prove that the proper taxes have been paid by the
				purchaser, and to enable the purchaser to obtain a certificate of title from
				the office of the motor vehicle commissioner.
C. Sellers, as far as practical, must
				separately list the sales tax from the selling price or payment for the goods
				or services sold. Sellers are prohibited from absorbing all or any part of the
				tax except when all of the following conditions are met.
1. Customers must be notified prior to the
				sale that the seller will remit the tax due to the appropriate taxing
				jurisdiction. Advertising through newspapers, magazines, television or radio
				commercials, billboards, and in-store displays or brochures are considered
				adequate notification. Oral comments made to customers immediately prior to the
				sale are not adequate notification to satisfy this requirement.
2. The dealer must absorb the tax for all of
				the customers from a predetermined class of purchases. Privately agreeing to
				absorb the tax for a particular customer in order to secure a sale is
				prohibited.
3. The sales invoices
				or receipts given to customers must list the amount of tax that would have been
				collected and include a statement that the seller will pay the tax to the
				appropriate taxing jurisdiction on behalf of the customer.
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-4351 - Returns and Payment of Tax, Penalty for Absorption of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A. General. All persons and dealers who are
				subject to state or local sales or use tax are required to file a tax return
				monthly, unless otherwise provided, and to remit the amount of tax due. Forms
				will be provided by the collector, and failure to receive a form will not
				relieve the dealer of the necessity to file and remit the tax due. For the
				purpose of collecting and remitting state and local sales or use tax, the
				dealer performs as the agent of the taxing authority.
1. After a dealer is properly registered for
				sales and use tax purposes, a sales tax identification number is assigned and
				the dealer is required to file monthly sales tax returns. Failure to file
				returns timely will cause the collector to issue an estimated proposed
				assessment. For those months when the dealer has no taxable sales or amounts to
				report, a return must still be filed marked "no sales or taxable amounts" and
				signed by the dealer. Monthly returns must be filed on or before the twentieth
				day of the month following the month in which the tax is due.
a. Taxpayers may request approval to file
				consolidated sales tax returns to report sales made from multiple locations on
				one consolidated monthly return.
b.
				The collector may require taxpayers to file separate tax returns if the
				taxpayer is located within a tax increment financing zone or in any other
				instance when tax data is required by taxpayer location.
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-4355 - Collector's Authority to Determine the Tax in Certain Cases

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:307 and
				47:337.28
				impose a direct burden and responsibility upon the collector to determine that
				the taxable amount reported by any taxpayer is correct and further empowers the
				collector to assess and collect any tax, penalties or interest which might be
				due based on correct figures. In the case of a dealer who makes a report that
				is grossly incorrect, false or fraudulent, the collector is directed by the
				statute to make an estimate of the retail sales of the dealer, his gross
				proceeds from rentals or leases of tangible personal property, the cost of any
				articles of tangible personal property imported by the dealer for use or
				consumption or distribution or storage to be used or consumed in the taxing
				jurisdiction, and the gross amount paid for taxable services. Upon having made
				the estimate, the collector is further directed to assess all taxes, penalties
				and interest and the amount assessed is considered to be prima facie correct
				with the burden on the dealer to prove to the contrary.
B.
1.
				Solely for state sales or use tax purposes, whenever the secretary has
				determined that the amount reported by a dealer is incorrect and is required to
				make an estimate or an assessment in accordance with the provisions of
				R.S.
				47:307, if an examination of any books,
				records, or documents or an audit thereof is necessary in order to make such
				assessment, then the secretary shall add to the assessment of the tax, the cost
				of the examination together with penalties accruing on the cost. The cost and
				penalties assessed will be collected in the same manner in which the tax is
				collected.
2. Solely for local
				sales or use tax purposes, whenever the collector has determined that the
				amount reported by a dealer is incorrect and must make an estimate or
				assessment in accordance with the provisions of.
				R.S.
				47:337.28(D) or
				R.S.
				47:337.75, if an examination of any books,
				records, or documents or an audit thereof is necessary in order to make such
				assessment, then the collector may add to the assessment of the tax, the cost
				of the examination together with penalties accruing on the cost. The cost and
				penalties assessed will be collected in the same manner in which the tax is
				collected.
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-4357 - Termination or Transfer of a Business

Current through Register Vol. 50, No. 6, June 20, 2024
A. A special rule is provided for the filing
				of returns and payment of any taxes due in the case of any dealer who sells his
				business or his stock of goods or who quits a business. Under continuing
				operating conditions, a dealer is required to file his return and pay the
				amount due by the twentieth day following the close of the taxable period
				covered by the return. However, if a dealer discontinues business, he is
				required to file a final return and to make payment within 15 days after the
				date of selling or quitting business instead of the 20 days allowed a
				continuing business.
B. In order to
				insure that all taxes are paid by a discontinuing business,
				R.S.
				47:308 and
				47:337.21
				require that the successor, successors, or assigns, if there are any, must
				withhold a sufficient portion of the purchase price to cover any taxes,
				penalties and interest due and unpaid at the time of the purchase. These funds
				must be withheld by the purchaser until the former owner can produce a receipt
				from the collector showing that the taxes have been paid or a certificate from
				the collector stating that there are no taxes, interest, or penalties due. If
				the purchaser of the business or of the stocks of goods fails to withhold
				sufficient funds with which to pay any taxes, penalties, or interest found to
				be due, he shall be held personally liable for the payment of the amount
				due.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:308,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.21, and
				  R.S.
				  47:1511.
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-4359 - Dealers Required to Keep Records

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided in
				R.S.
				47:309 and
				R.S.
				47:337.29, every person required to collect
				or remit the tax imposed under
				R.S.
				47:302, 321, 331, and local ordinances shall
				keep a permanent record of all transactions in sufficient detail to be of value
				in determining the correct tax liability. The records to be kept shall include
				all sales invoices, purchase orders, merchandise records, inventory records,
				credit memoranda, debit memoranda, bills of lading, shipping records, and all
				other records pertaining to any and all purchases, sales, or use of tangible
				personal property whether or not the person believes them to be subject to
				state or local sales or use tax. Full detail must be kept of all property
				leased or rented from or to others and all services performed for or by others.
				They must also keep all summaries' recapitulations, totals, journal entries,
				ledger accounts, accounts receivable records, accounts payable records,
				statements, tax returns, and other documents listing, summarizing, or
				pertaining to such sales, purchases, inventories, shipments, or other
				transactions dealing with tangible personal property.
B. Where such records are voluminous, they
				must be kept in chronological order or in some other systematic order
				compatible with the taxpayer's regular bookkeeping system which will enable the
				collector to verify the accuracy of information contained in tax
				returns.
C.
1. Records kept on punched cards, magnetic
				tape, magnetic (floppy) diskettes or other mechanical or electronic record
				keeping equipment are permissible provided the taxpayer makes available all
				necessary codes, program specifications, and equipment to enable the collector
				to audit such records, or provides the collector with written transcripts of
				these parts of the records which the collector wishes to examine.
2. If it is mutually agreed, the dealer may
				furnish the collector with data in a machine readable form, such as on floppy
				disk or magnetic tape, in addition to the source documents necessary to verify
				the data in order to facilitate the examination.
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-4361 - Wholesalers and Jobbers Required to Keep Records

Current through Register Vol. 50, No. 6, June 20, 2024
A. As provided by
				R.S.
				47:310 and
				R.S.
				47:337.30, w holesalers and jobbers are
				clearly within the definition of dealers set forth in
				R.S.
				47:301(4) and as dealers,
				are required to maintain complete and accurate records pertaining to all sales
				of tangible personal property made within a taxing jurisdiction whether such
				sales are for cash or on terms of credit or whether they are taxable or
				exempt.
B. For a complete
				description of records which must be kept by all dealers, see
				R.S.
				47:309,
				R.S.
				47:337.29, and LAC 61:I.4359.
C. In the case of wholesalers and jobbers,
				R.S.
				47:310(B) and
				R.S.
				47:337.30(B) provide that
				whoever violates this requirement shall be fined not less than $50 nor more
				than $200 or imprisoned for not less than 10 days nor more than 30 days, or
				both, for the first offense. For the second or each subsequent offense, the
				penalties double.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:310,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.30, and
				  R.S.
				  47:1511.
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-4363 - Collector's Authority to Examine Records of Transportation Companies

Current through Register Vol. 50, No. 6, June 20, 2024
A. Th e collector
				as defined in
				R.S.
				47:301(2), is further
				expanded to include additional duly authorized representatives for purposes of
				R.S.
				47:311 and
				R.S.
				47:337.31. Such representatives will have
				identification cards stating that they are authorized representatives of the
				collector with the power and authority as provided in Chapters 18 and 2D, Title
				47, Louisiana Revised Statutes.
B.
				Under these Sections, specific authorization is granted to the collector to
				examine all pertinent books, records, and other documents of all transportation
				companies, agencies, or firms operating in the taxing jurisdiction in order to
				gather information necessary to determine what dealers are importing or are
				otherwise shipping articles of tangible personal property subject to state and
				local sales or use tax. The collector or his assigned agents are expected to
				notify the transportation companies at a reasonable time in advance and to
				conduct the investigation during reasonable hours and with a minimum of
				difficulty to the transportation companies. The transportation companies, in
				turn, are expected to cooperate with the agents, furnishing all records
				required as well as reasonable working surroundings and conditions.
C. Failure to permit such an investigation
				will force the collector to proceed by rule against the company, in term time
				or in vacation, in any court of competent jurisdiction in the parish where such
				refusals occurred to show cause why the collector should not be permitted to
				examine books, records or other documents.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:311,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.31, and
				  R.S.
				  47:1511.
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-4365 - Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				failure to pay any tax, interest, penalties or cost when due as provided in
				state and local sales or use tax laws and the regulations pertaining thereto
				automatically causes the tax, interest, penalties or costs to become
				immediately delinquent. Any tangible personal property, of which the sale at
				retail or the use, consumption, distribution and/or storage which gave rise to
				the incident of tax is subject to attachment irrespective of whether the
				delinquent taxpayer is in possession of the property or not, and irrespective
				of whether he is a resident of the state of Louisiana. The failure to pay the
				tax when due constitutes grounds for attachment as provided by
				R.S.
				47:312 and
				R.S.
				47:337.32. The procedure prescribed by law
				for attachment proceedings is to be followed except no bond is required of the
				taxing authority.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:312,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.32, and
				  R.S.
				  47:1511.
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-4367 - Failure to Pay Tax; Rule to Cease Business

Current through Register Vol. 50, No. 6, June 20, 2024
A. The failure to pay any tax when due as
				provided in state and local sales or use tax laws and regulations pertaining
				thereto shall cause said tax, interest, penalty and cost to become immediately
				delinquent. The collector has the authority to use summary process in any court
				of competent jurisdiction to require the dealer owing the tax to show cause why
				he should not be ordered to cease from further pursuit of his business. The
				rule to show cause shall be set for hearing at least two but not more than 10
				days, exclusive of holidays, after it is filed. It may be tried out of turn, in
				chambers with preference and priority over all other proceedings. There is a
				prima facie presumption that all tangible personal property imported or held in
				the taxing jurisdiction by any dealer is subject to a sales or use tax. If the
				rule is absolute, said dealer shall be prohibited from further pursuit of his
				business until such time as the delinquent tax, interest, penalties and costs
				have been paid. Any violation shall be considered contempt of court and
				punished according to law.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:314,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.33, and
				  R.S.
				  47:1511.
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-4372 - Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General. The purpose of this Section is to help clarify which party to the
				transaction is liable for the payment of sales and use taxes on the purchase,
				use, consumption, distribution, or storage for use or consumption of tangible
				personal property in this state when such property is used in the construction,
				alteration, or repair of an immovable property, and such tangible personal
				property is transferred from the contractor to its customer in an immovable
				state.
B. Definition. For the
				purposes of this Section, the term
contractor
means any
				dealer, as defined in this Chapter, who contracts or undertakes to construct,
				manage, or supervise the construction, alteration, or repair of any immovable
				property, such as buildings, houses, roads, levees, pipelines, oil and gas
				wells (downhole), and industrial facilities. It also includes subcontractors.
				The term
contractor
shall not include a dealer who fabricates
				or constructs property that is sold to another person as tangible personal
				property, provided that the fabricator or constructor of the tangible personal
				property does not affix that tangible personal property to the buyer's
				immovable property.
C. Sales of
				tangible personal property, including materials, supplies, and equipment, made
				to contractors, or their contractors, subcontractors, or agents, for use in the
				construction, alteration, or repair of immovable property are presumed to be
				sales to consumers or users, not sales for resale, and therefore the contractor
				is liable for the taxes imposed by this Chapter on their purchases or
				importations of such tangible personal property. This presumption may be
				rebutted by a showing of credible evidence, such as a writing signed by the
				contractor's customer stating that title and/or possession of itemized articles
				of tangible personal property were transferred to the customer prior to their
				being made immovable.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1511.
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-4373 - Nonresident Contractors

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				General. This Section provides the procedures that must be followed by
				nonresident contractors who do business in this state as required by
				R.S.
				47:9 and
				R.S.
				47:306(D). This Section also
				provides the procedures that must be followed by state and local agencies
				charged with the responsibility for granting permits and/or licenses for the
				lawful commencement of construction contracts in this state as required by
				R.S.
				47:337.18(C). This Section
				also provides the necessary definitions.
B. Definitions. For the purposes of this
				Section, the following terms are defined.
Contractor
-any dealer, as defined in this
				  Chapter, who enters into contracts for the construction, renovation, or repair
				  of immovable properties, such as buildings, houses, roads, levees, pipelines,
				  and industrial facilities. It also includes subcontractors who enter into
				  similar agreements with a general or prime contractor. The term
contractor
shall not include businesses that fabricate or
				  construct property that is sold to another person as tangible personal
				  property, even though the property may be subsequently incorporated into the
				  construction of an immovable. The term
contractor
shall
				  include any project owner who obtains any permit, license, or certificate
				  necessary for the lawful commencement of any construction contract.
Nonresident Contractor
-any contractor who
				  does not meet any of the following criteria for resident status.
a. For an individual proprietorship, resident
				status requires having maintained permanent domicile in Louisiana for at least
				one year prior to bidding on work.
b. For a corporation, resident status
				requires having operated a permanent business facility in Louisiana for at
				least one year prior to bidding on work; or having at least 50 percent of its
				outstanding and issued common stock owned by individuals who have maintained
				their domicile in Louisiana for at least one year prior to bidding on
				work.
c. For partnerships and other
				legal entities, resident status requires at least 50 percent ownership by
				individuals or corporations who themselves qualify as
				residents.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4401 - Various Exemptions from Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A. While state and local sales or use tax
				laws are classified as general sales or use tax laws indicating that they apply
				broadly across all sales, use, consumption, or lease of tangible personal
				property as well as to some selected services, these laws do provide many
				exemptions.
B.R.S.
				47:305(A) and (B) deal
				primarily with agricultural commodities, and the tax liabilities associated
				therewith, as they apply to all phases from production to final consumption or
				disposition. The broadest exemptions apply to the producer of agricultural
				commodities. Any sale of livestock, poultry, or other farm products made
				directly from the farm and directly by the producer regardless of the purpose
				to which it will be put when sold is exempt from these taxes. The producer is
				also exempt from use tax on any farm products consumed by him or his family.
				This exemption extends to livestock and livestock products, to poultry and
				poultry products, to farm, range or agricultural products so long as they are
				produced by the farmer and used by him and members of his family.
1. In addition to the exemption from sales
				tax for sales made directly from the farm,
				R.S.
				47:305(A) further provides a
				sales tax exemption for three types of off-the-farm-premises sales:
a. livestock sold at a public sale which is
				sponsored by a breeder's association or a registry association is exempt from
				state sales or use tax;
b.
				livestock sold at a commercial livestock auction market which holds regularly
				scheduled auction sales, not limited to any certain producer or producers is
				exempt from state and local sales or use tax;
c. race horses sold through entry in a
				claiming race, whereby the horse was claimed, at any racing meet held in
				Louisiana is exempt from state sales or use tax.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4402 - Exemptions from Lease or Rental Tax, Helicopters

Current through Register Vol. 50, No. 6, June 20, 2024
A. This Section (R.S.
				47:302.1) provides for special treatment of
				the state and local sales taxes on rental transactions involving helicopters
				used directly in the exploration for, or the extraction or production of, oil,
				gas, and other minerals, or helicopters used in providing services to other
				businesses which are engaged in such activities. It provides that any
				helicopter which is to be used primarily for the aforementioned uses may be
				acquired through a lease transaction, and the entire transaction will be
				treated as a sale. The transaction may be entitled a rental, lease, lease
				purchase, sale and lease-back, or any other similar term. In any case, the
				lessor or rentor shall not incur a sales or use tax liability on the
				acquisition of the helicopter for lease, nor on the withdrawal of a helicopter
				from resale inventory to be placed in rental service, when the lessee is
				engaged in the exploration or production of oil, gas, or other minerals, or
				related service industries. Unlike rental transactions involving other tangible
				personal property, the lease contracts involving such helicopters will not be
				required to contain language which guarantees any rights of title to the
				lessee, nor will it need any obligations to maintain the lease for its full
				term.
B. The sales taxes due on
				such transactions shall be payable in equal monthly installments over the
				entire term of the lease, rather than at the inception of the lease agreement,
				as with rental transactions involving other tangible personal property. In
				addition, unlike conventional lease transactions, the tax is due and payable by
				the dealer/lessor for the period the receipts are invoiced to the buyer/lessee,
				and not for the period in which active collection is made.
C. For state and local sales or use tax
				purposes, these transactions shall be taxed as sales and not as leases. Thus,
				the location of intended use of the helicopters will not determine taxability
				as it would in a rental transaction.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:302.1,
				  R.S.
				  47:337.2, and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4403 - Ships and Ships' Supplies

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				To qualify for exemption under
				R.S.
				47:305.1(A), materials,
				machinery, and equipment that become component parts of ships, vessels, or
				barges of 50 tons load displacement and over, built in Louisiana, must be added
				during construction or reconstruction. Materials, machinery, and equipment that
				replace worn components are not exempt under
				R.S.
				47:305.1(A).
B. Reconstructions qualify for exemption
				under
				R.S.
				47:305.1(A) if they:
1. modify the craft's function, such as
				conversion of a deck barge to a crane barge; or
2. restore the craft to seaworthiness
				following its destruction by sinking, collision, or fire.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4404 - Seeds Used in Planting Crops

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The sale at retail of seeds for use by a commercial farmer in the planting of
				crops of any kind is exempt from state and local sales or use tax. Crops do not
				include the planting of a garden to produce food for the personal consumption
				of the planter and his family. Neither is it intended to cover seed used in the
				planting of growth for landscape purposes unless the commercial farmer is
				engaged in the business of harvesting those plants and selling them in the
				commercial market.
B. It is not
				necessary that the farm operation result in a net profit or that a given
				acreage of any particular crop be planted. The only requirement is that the
				planting be made by a commercial farmer.
C. A commercial farmer must present a valid
				commercial farmer certification certificate and applicable exemption
				certificate at the time of the purchase. The seller must keep a record of the
				presentation of such documentation. If the dealer fails to retain evidence of
				the valid certification and exemption certificate then the dealer will be
				liable for the sales tax on such purchase.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 47.305.3,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9 and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4406 - Little Theater Tickets

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				exemption provided by
				R.S.
				47:305.6 excludes from state and local sales
				or use tax the sale of admission tickets by little theater organizations. This
				exemption has been construed to cover the sale of tickets by any nonprofit
				organization whose sole purpose is the presentation of stage productions by
				nonprofessional actors and the advancement of amateur acting. The exemption
				extends to all such organizations whether they are officially known by the name
				Little Theater or by some other appropriate designation.
B. In order to meet this exemption, the sale
				of tickets must be made by the organization conducting the presentation. The
				exemption does not extend to the sale of tickets by promoters who are expected
				to profit from the endeavor, even though the performance may be staged by
				personnel associated with a little theater organization.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.6,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9, and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4407 - Tickets to Musical Performances of Nonprofit Musical Organizations

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.7 specifically exempts the sale of
				admission tickets by Louisiana nonprofit corporations or organizations engaged
				in the presentation of musical performances, or who are known as symphony
				organizations, from state and local sales or use tax. The exemption covers only
				sales of tickets made by corporations or organizations established within
				Louisiana and does not apply to the sales of tickets within this state which
				might be made by similar organizations or companies from outside of the state.
				The exemption does not apply to the sales of tickets by a domestic corporation
				or organization if the performance will be presented by a symphony group from
				outside of the state.
B. The
				exemption provided by this Section does not apply to performances intended to
				yield a profit to the promoters of the event regardless of the domicile of the
				performers. Neither does this exemption apply to the sales of tickets by
				domestic nonprofit corporations or by any other domestic nonprofit organization
				known as a symphony organization or as a society or organization engaged in the
				presentation of musical performances if the event being staged is not directly
				related to the primary purpose of those organizations. As an example, tickets
				sold by symphony organizations to an athletic event would not qualify for the
				exemption provided by this Section.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.7,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9, and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4408 - Pesticides Used for Agricultural Purposes

Current through Register Vol. 50, No. 6, June 20, 2024
A. General.
				R.S.
				47:305.8 provides an exemption from state and
				local sales or use tax for the sale at retail to commercial farmers of
				pesticides used for agricultural purposes. This exemption includes, but is not
				limited to, insecticides, herbicides, and fungicides used for agricultural
				purposes.
B. Definitions
Agricultural Purposes
-any purpose directly
				  connected with the operation of any farm, including poultry, fish, and crawfish
				  farms, ranch, orchard or any other operation by which products are grown on the
				  land in sufficient quantity to constitute a commercial operation. The exemption
				  is not intended to cover the sale of pesticides for use in private family
				  vegetable gardens or in protecting ornamental plants used for landscape
				  purposes.
Pesticides
-include any preparation useful in
				  the control of insects, plant life, fungus, or any other pests detrimental to
				  agricultural crops, including the control of animal pests that meets the
				  definition of a pesticide in accordance with the Department of Agriculture and
				  Forestry of the state of Louisiana under
				  R.S. 3:3202.
				  Qualifying pesticides must be registered with the U.S. Environmental Protection
				  Agency (EPA) and the Louisiana Department of Agriculture and Forestry or any
				  other appropriate governmental agency and must carry a valid EPA FIFRA (Federal
				  Insecticide, Fungicide, and Rodenticide Act) number issued by the U.S.
				  Environmental Protection Agency or a special label number assigned by the
				  Louisiana Department of Agriculture and Forestry. The exemption also includes
				  any solution mixed with a qualifying pesticide to allow for the proper
				  distribution and application of the pesticide, including but not limited to
				  crop oils, surfactants, adjuvants, emulsions, soaps, and drift
				  agents.
C. Dealer
				Requirements. A commercial farmer must present a valid commercial farmer
				certification certificate and applicable exemption certificate at the time of
				the purchase. The seller must keep a record of the presentation of such
				documentation. If the dealer fails to retain evidence of the presentation of
				valid certification and exemption certificate then the dealer will be liable
				for the sales tax on such purchase.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 47.305.8,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9 and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4409 - Motion Picture Film Rental

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.9 provides a very limited exemption to
				the operators of motion picture theaters wherein the amount paid by operators
				to distributing agencies for the use of film are specifically exempted from
				state and local sales or use tax. Note that film is the only item covered by
				the exemption. Distributing agencies and suppliers for motion picture theaters
				are required to collect taxes on any other supplies or materials furnished to
				operators. Theaters are required to collect the tax on admissions.
B. Any distributing agent who fails to
				collect state or local sales or use tax because of the exemption provided in
				R.S.
				47:305.9 must be able to identify the motion
				picture theater operators to whom films were furnished. Failure of the
				distribution agency to maintain a complete record of transactions for which no
				taxes were collected can result in the dealer being held responsible for the
				tax.
C. In some cases, agreements
				between film distributors and theater operators may not be leases or rentals.
				Section
				4301 defines
lease or
				rental
and provides exceptions to the definition of
lease or
				rental
.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.9,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9, and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4410 - Property Purchased for First Use Outside the State

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.10 provides an exemption from state
				and local sales or use tax for the purchase or importation of tangible personal
				property in Louisiana for first use beyond the territorial taxing jurisdiction
				of this state. This Section provides an exemption for purchases and
				importations in two categories of first use: first use in another state; and
				first use in the offshore area beyond the borders of Louisiana or any other
				state.
B. Purchases or importations
				of tangible personal property for first use in another state for which an
				exemption is claimed under the provisions of
				R.S.
				47:305.10 may be accomplished by the use of
				an exemption certificate LGST 9-D, entitled "Foreign Purchasers," which is
				available from the Department of Revenue. The transaction must meet the
				following requirements before the exemption will be allowed:
1. the purchaser is properly registered for
				sales and use tax in the state of use and regularly reports and remits the
				taxes due in such state; and
2. the
				state in which first use occurs grants on a reciprocal basis a similar
				exemption on purchases within that state for first use in Louisiana;
				and
3. either §4410. B.3.a or b
				must be met in addition to requirements §4410. B.1 and 2:
a. the purchaser obtains a written
				authorization from the Secretary of the Department of Revenue to make the
				tax-exempt purchase; or
b. the
				property being purchased is a craft which would ordinarily be subject to
				registration by the state of Louisiana as a motor boat, but is not in fact
				registered for use in Louisiana.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4411 - Contracts Prior to and within 90 Days of Tax Levy

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.11 relieves a party to a construction
				contract from the burden of added sales or use tax imposed by either the state
				of Louisiana, any parish, municipality, or other political subdivision thereof
				on the sales of materials or services involved in either lump-sum or unit price
				contracts after the contractor has made himself liable for performance and
				completion of a contract which did not provide for new or additional taxes. The
				exemption from new taxes applies only to lump-sum or unit price contracts and
				does not apply to contracts entered into on a cost plus or fixed fee basis. It
				is also required that the contracts must have been entered into prior to the
				effective date of the statute or ordinance levying the new tax. The exemption
				does apply to sales and services involved in a contract reduced to writing
				within 90 days after the effective date of a statute levying a new tax, but
				only if the contractor had a contractual obligation entered into prior to the
				effective date. The 90-day period is intended to cover a situation where a
				contractor has computed and bid a contract on the basis of existing taxes prior
				to the effective date of the new tax but where awarding of the contact and
				formal signing thereof did not take place prior to the effective date, but
				within 90 days after the effective date of the new tax.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.11.