Sales Tax Statutes and Regulations - Louisiana Department of ...
Sales Tax Statutes and Regulations
THIS BOOKLET CONTAINS: General Information for Filing Louisiana Sales and Use Tax Returns Chapters 2, 2-A, 2-B, and 2-C of Subtitle II of Title 47, Louisiana Revised Statutes of 1950, as amended, Sections 301-335.9 Louisiana Administrative Code, Title 61, Part I, Chapter 43, Sections 4301-4418 Ordinances of the Louisiana Recovery District Ordinance of the Louisiana Tourism Promotion District Table of Tax Rates for Suspended Exemptions
R-1001 January 2002 This version contains legislative changes through the 2001 2nd Extraordinary Session of the Louisiana Legislature.
Foreword
Foreword
This handbook contains general Louisiana sales and use tax information from the Louisiana Tax Guide, the current text of the Louisiana sales and use tax law and regulations, and a table of tax rates for suspended exemptions. Inconsistencies in spelling, capitalization, and punctuation are due to the differences of the quoted source materials.
Louisiana Revised Statutes 47:301 through 47:335.9 are current through the 2001 2nd Extraordinary Session of the Louisiana Legislature. Listed after each statute is the pertinent regulation or rule that has been promulgated by this department in accordance with the Administrative Procedures Act of 1981. The codified section numbers used for the regulations are those appearing in Title 61, Part I, of the Louisiana Administrative Code.
Louisiana's total sales and use tax rate is 4 percent. This rate is comprised of 2 percent tax levied by Revised Statute 47:302, 1 percent tax levied by Revised Statute 47:321, .97 percent tax levied by Revised Statute 47:331, and .03 percent levied by the Tourism Promotion District. Many Louisiana parishes, municipalities, school boards, and special districts levy and collect additional sales and use taxes at the local level. The regulations in this handbook, however, apply only to state sales taxes. While we cannot issue official rulings on local tax matters, we can provide, upon request, an unofficial list of local sales and use tax rates, along with the addresses and telephone numbers of local tax authorities.
Since July 1, 1986, most exemptions from the Louisiana general sales tax have been either partially or fully suspended. Currently, exemptions that are not protected from suspension will be subject to a 4 percent tax until June 30, 2002. The table on pages 142?155 of this booklet gives a more detailed explanation of the suspensions and rates for recent years.
This book should answer most questions about Louisiana state sales tax. If you need additional information, please contact our Taxpayer Services Division at (225) 219-7356.
Cynthia Bridges Secretary Louisiana Department of Revenue
Louisiana Sales Tax Law and Regulations
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Contents
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October 2000
Contents
General Information
Who must file
............................................................................. 1
Registration for filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Rate of tax
............................................................................. 1
Sales tax returns
............................................................................. 1
Date payment and return due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Basis of tax
............................................................................. 1
Dealers required to register for sales tax purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Advance payment of sales tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Special numbers
............................................................................. 2
Vendor's compensation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Exclusions
............................................................................. 2
Exemptions
............................................................................. 4
Penalties
............................................................................. 7
Local Sales/Use Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Forms
............................................................................. 7
Applications and General Forms . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
Brochures
............................................................................. 8
Exemption Certificates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Tax Return Forms
............................................................................. 9
Assistance
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Sales Tax Law and Regulations Contents
R.S. 47:301.
Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
LAC 61:I.4301.
Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
LAC 61:I.4302.
Pollution Control Devices and Systems Excluded from the Definition of "Sale and Retail" . . . . . 46
R.S. 47:302.
Imposition of tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
LAC 61:I.4303.
Imposition of Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
House Concurrent Resolution 63 (1987 Regular Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
R.S. 47:302.1.
Exemptions from lease or rental tax, helicopters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
LAC 61:I.4402.
Exemption from Lease or Rental Tax, Helicopters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
R.S. 47:302.2 ... 302.50. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
R.S. 47:303.
Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55
LAC 61:I.4307.
Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58
R.S. 47:303.1.
Direct Payment Numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
R.S. 47:304.
Treatment of tax by dealer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
LAC 61:I.4311.
Treatment of Tax by Dealer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
House Concurrent Resolution 55 (1986 Regular Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
House Concurrent Resolution 163 (1988 Regular Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
House Concurrent Resolution 160 (1989 Regular Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
House Concurrent Resolution 1 (1989 Second Extraordinary Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
R.S. 47:305.
Exclusions and exemptions from the tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
LAC 61:I.4401.
Various Exemptions from the Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
Senate Concurrent Resolution 104 (1985 Regular Session) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
R.S. 47:305.1.
Exclusions and exemptions; ships and ships' supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76
LAC 61:I.4403.
Ships and Ships' Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77
R.S. 47:305.2.
Exclusions and exemptions; insulin, prescription and nonprescription . . . . . . . . . . . . . . . . . . . . . . 78
R.S. 47:305.3.
Exclusions and exemptions; seeds used in planting of crops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78
Louisiana Sales Tax Law and Regulations
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Contents
LAC 61:I.4404. R.S. 47:305.4. R.S. 47:305.5.
LAC 61:I.4405. R.S. 47:305.6. LAC 61:I.4406. R.S. 47:305.7. LAC 61:I.4407. R.S. 47:305.8. LAC 61:I.4408. R.S. 47:305.9. LAC 61:I.4409. R.S. 47:305.10. LAC 61:I.4410. R.S. 47:305.11. LAC 61:I.4411. R.S. 47:305.12.
LAC 61:I.4412. R.S. 47:305.13.
LAC 61:I.4413. R.S. 47:305.14.
LAC 61:I.4418. R.S. 47:305.15. R.S. 47:305.16. LAC 61:I.4414. R.S. 47:305.17.
R.S. 47:305.18.
R.S. 47:305.19. R.S. 47:305.20. R.S. 47:305.21.
R.S. 47:305.22. LAC 61:I.4415. R.S. 47:305.23. R.S. 47:305.24. R.S. 47:305.25. R.S. 47:305.26. R.S. 47:305.27. R.S. 47:305.28. R.S. 47:305.29. R.S. 47:305.30. R.S. 47:305.31.
R.S. 47:305.32. R.S. 47:305.33.
iv
Seeds Used in Planting of Crops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 Exclusions and exemptions; casing, drill pipe and tubing used in offshore drilling . . . . . . . . . . . . 79 Exclusions and exemptions; materials and supplies used in the construction of the
Toledo Bend Dam Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Materials and Supplies Used in the Construction of the Toledo Bend Dam Project . . . . . . . . . . . . 79 Exclusions and exemptions; Little Theater tickets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Little Theatre Tickets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79 Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations . 80 Tickets to Musical Performances of Nonprofit Musical Organizations . . . . . . . . . . . . . . . . . . . . . . 80 Exclusions and exemptions; pesticides used for agricultural purposes . . . . . . . . . . . . . . . . . . . . . . 80 Pesticides Used for Agricultural Purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80 Exclusions and exemptions; motion picture film rental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Motion Picture Film Rental . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81 Exclusions and exemptions; property purchased for first use outside the state . . . . . . . . . . . . . . . . 81 Property Purchased for First Use Outside the State . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83 Exclusions and exemptions; contracts prior to and within ninety days of tax levy . . . . . . . . . . . . . 85 Contracts Prior to and Within 90 Days of Tax Levy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Exclusions and exemptions; fire fighting equipment purchased by bona fide
organized public volunteer fire departments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85 Fire Fighting Equipment Purchased by Bona Fide Organized Public Volunteer Fire Departments . . . . 85 Exclusions and exemptions; admissions to entertainments furnished by
certain domestic nonprofit corporations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Admissions to Entertainment Furnished by Certain Domestic Nonprofit Corporations . . . . . . . . . 86 Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations;
qualifications; newspapers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86 Nonprofit Organizations; Nature of Exemption; Limitations; Qualifications . . . . . . . . . . . . . . . . . 87 Exclusions and exemptions; sales or purchases by blind persons . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Exclusions and exemptions; cable television installation and repair . . . . . . . . . . . . . . . . . . . . . . . . 88 Cable Television Installation and Repair . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Exclusions and exemptions; income from coin-operated washing and drying machines
in a commercial laundromat . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit
organizations; nature of exemption; limitations; qualifications . . . . . . . . . . . . . . . . . . . . . . . . . . 88 Exclusions and exemptions; leased vessels used in the production of minerals . . . . . . . . . . . . . . . 89 Exclusions and exemptions; Louisiana commercial fishermen . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89 Exclusions and exemption; equipment, parts, and airplanes purchased by
commuter airlines; definition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Exclusions and exemptions; certain self-propelled vehicles removed from inventory . . . . . . . . . . 90 Certain Self-propelled Vehicles Removed from Inventory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Exclusions and exemptions; leased automobiles and trucks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Exclusions and exemptions; monetized bullion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Exclusions and exemptions; farm equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91 Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes . . . 92 Exclusions and exemptions; capital mass transit equipment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Exclusions and exemptions; gasohol . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Exclusions and exemptions; state; certain local political subdivisions . . . . . . . . . . . . . . . . . . . . . . 92 Exclusions and exemptions; Plaquemines Parish . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Exclusions and exemptions; equipment facilitating energy conservation,
conversion to alternate fuels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 Exclusions and exemptions; reconstruction of destroyed manufacturing establishments . . . . . . . . 94 Exclusions and exemptions; nonprofit retirement centers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94
October 2000
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