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Uniform
Local Sales Tax Code |
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RS 47:337.1 |
Short title |
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RS 47:337.2 |
Intent; application and interpretation of chapter |
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RS 47:337.3 |
Imposition of political subdivision tax |
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RS 47:337.4 |
Levy of sales and use taxes |
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RS 47:337.5 |
Local sales and use taxes effective date |
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RS 47:337.6 |
Definitions |
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RS 47:337.7 |
Exemptions generally |
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RS 47:337.8 |
Prohibited exemptions; specific application required |
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RS 47:337.9 |
Exemptions applicable to local tax in chapters 2, 2-a, and 2-b |
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RS 47:337.10 |
Optional exclusions and exemptions |
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RS 47:337.11 |
Other provisions applicable to local sales and use tax |
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RS 47:337.12 |
Prohibition on levy or collection of tax on property or services performed
outside territorial limits; prohibition regarding property stored for use
outside the political subdivision |
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RS 47:337.13 |
Collection of sales and use taxes by political subdivisions |
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RS 47:337.14 |
Central collection commission |
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RS 47:337.15 |
Collection |
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RS 47:337.16 |
Authority to collect local sales and use taxes |
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RS 47:337.17 |
Treatment of tax by dealer |
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RS 47:337.18 |
Returns and payment of tax; penalty for absorption |
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RS 47:337.19 |
Withholding of state funds; assessment and collection standards |
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RS 47:337.20 |
Collection from interstate and foreign transportation dealers |
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RS 47:337.20.1 |
Collection from certain interstate and foreign transportation dealers |
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RS 47:337.21 |
Termination or transfer of business |
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RS 47:337.22 |
Sales and use tax returns |
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RS 47:337.23 |
Uniform electronic local return and remittance system; official record of
tax rates, and exemptions |
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RS 47:337.24 |
Miscellaneous administrative provisions |
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RS 47:337.25 |
Authority of collectors to sue |
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RS 47:337.26 |
Contracts for purpose relating to collection of sales and use taxes |
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RS 47:337.27 |
Venue |
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RS 47:337.28 |
Collector's authority to determine the tax in certain cases |
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RS 47:337.29 |
Dealers required to keep records |
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RS 47:337.30 |
Wholesalers and jobbers required to keep records |
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RS 47:337.31 |
Collector's authority to examine records of transportation companies |
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RS 47:337.32 |
Failure to pay tax on imported tangible personal property; grounds for
attachment |
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RS 47:337.33 |
Failure to pay tax; rule to cease business |
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RS 47:337.34 |
Sales returned to dealer; credit or refund of tax |
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RS 47:337.35 |
Collector's duty to determine correct tax |
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RS 47:337.36 |
Power to examine records and premises of taxpayer |
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RS 47:337.37 |
Retention of records by taxpayers |
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RS 47:337.38 |
Power to request records in machine-sensible format |
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RS 47:337.39 |
Power to examine the records of third parties |
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RS 47:337.40 |
Power to conduct hearings |
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RS 47:337.41 |
Power to subpoena witnesses; fees |
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RS 47:337.42 |
Notice to attend hearings; how given |
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RS 47:337.43 |
Procedure to compel witnesses to attend and to testify at hearing |
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RS 47:337.44 |
Rule to show cause and examination of judgment debtor |
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RS 47:337.45 |
Alternative remedies for the collection of taxes |
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RS 47:337.46 |
Special authority to enforce collection of taxes collected or withheld;
personal liability of certain officers and directors |
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RS 47:337.47 |
Special authority to recover rebates |
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RS 47:337.48 |
Determination and notice of tax due |
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RS 47:337.49 |
Protest to collector's determination of tax due |
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RS 47:337.50 |
Assessment of tax, interest, and penalties |
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RS 47:337.51 |
Notice of assessment and right to appeal |
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RS 47:337.52 |
Waiver of restrictions and delays |
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RS 47:337.53 |
Assessment and notice when tax is in jeopardy |
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RS 47:337.54 |
Assessment and claims in bankruptcy and receivership |
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RS 47:337.55 |
Assessment of tax shown on face of taxpayer's returns |
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RS 47:337.56 |
Collection by distraint and sale authorized |
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RS 47:337.57 |
Distraint defined |
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RS 47:337.58 |
Distraint procedure |
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RS 47:337.59 |
Surrender of property subject to distraint |
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RS 47:337.60 |
Sale of distrained property |
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RS 47:337.61 |
Collection by summary court proceeding authorized |
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RS 47:337.62 |
Injunctions prohibited |
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RS 47:337.63 |
Remittance of tax under protest; suits to recover |
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RS 47:337.64 |
Alternative remedy for dealers |
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RS 47:337.65 |
Tax obligation to constitute a lien, privilege and mortgage |
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RS 47:337.66 |
Cancellation of lien, privilege, and mortgage |
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RS 47:337.67 |
Suspension and interruption of prescription |
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RS 47:337.68 |
Prescription of assessments as judgments |
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RS 47:337.69 |
Interest on unpaid taxes |
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RS 47:337.70 |
Penalty for failure to make timely return |
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RS 47:337.71 |
Waiver of penalty for delinquent filing or delinquent payment |
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RS 47:337.72 |
Penalty for false or fraudulent return |
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RS 47:337.73 |
Negligence penalty |
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RS 47:337.74 |
Insufficient funds check in payment of taxes; penalty |
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RS 47:337.75 |
Examination and hearing costs |
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RS 47:337.76 |
Distraint cost penalty |
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RS 47:337.77 |
Refunds of overpayments authorized |
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RS 47:337.78 |
Crediting or offset of overpayments against other obligations |
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RS 47:337.79 |
Prescription of refunds or credits |
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RS 47:337.80 |
Interest on refunds or credits |
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RS 47:337.81 |
Appeals from the collector's disallowance of refund claim |
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RS 47:337.82 |
Criminal penalty for failing to account for local tax monies |
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RS 47:337.83 |
Criminal penalty for evasion of tax |
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RS 47:337.84 |
Running of time limitations for criminal offenses |
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RS 47:337.85 |
Payment of taxes by receivers, referees, trustees or liquidators |
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RS 47:337.86 |
Credit for monies paid |
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RS 47:337.87 |
Post-session update procedure |
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RS 47:337.91 |
Purpose; form of citation |
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RS 47:337.92 |
Definitions |
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RS 47:337.93 |
Public information; adoption of rules; availability of rules and orders |
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RS 47:337.94 |
Procedure for adoption of rules |
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RS 47:337.95 |
Filing; taking effect of rules |
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RS 47:337.96 |
Uniform local sales tax administrative code and
Louisiana register; publication; index |
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RS 47:337.97 |
Judicial review of validity or applicability of rules |
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RS 47:337.98 |
Appeals |
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RS 47:337.99 |
Review of board rules |
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RS 47:337.100 |
Legislative veto, amendment, or suspension of rules and regulations |
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State of
Louisiana - Definitions, Exemptions, etc. |
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RS 47:301 |
Definitions |
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RS 47:302 |
Imposition of tax |
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RS 47:302.1 |
Exemptions from lease or rental tax, helicopters |
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RS 47:303 |
Collection |
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RS 47:303.1 |
Direct payment numbers |
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RS 47:304 |
Treatment of tax by dealer |
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RS 47:305 |
Exclusions and exemptions from the tax |
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RS 47:305.1 |
Exclusions and exemptions; ships and ships' supplies |
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RS 47:305.2 |
Exclusions and exemptions; insulin, prescription and nonprescription |
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RS 47:305.3 |
Exclusions and exemptions; seeds used in planting of crops |
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RS 47:305.4 |
Repealed by acts 1985, no. 631, 2, eff.
July 16, 1985. |
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RS 47:305.5 |
Exclusions and exemptions; materials and supplies used in the construction
of the Toledo Bend dam project |
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RS 47:305.6 |
Exclusions and exemptions; little theater tickets |
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RS 47:305.7 |
Exclusions and exemptions; tickets to musical performances of nonprofit
musical organizations |
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RS 47:305.8 |
Exclusions and exemptions; pesticides used for agricultural purposes |
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RS 47:305.9 |
Exclusions and exemptions; motion picture film rental |
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RS 47:305.10 |
Exclusions and exemptions; property purchase for first use outside the state |
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RS 47:305.11 |
Exclusions and exemptions; contracts prior to and within ninety days of tax
levy |
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RS 47:305.12 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.13 |
Exclusions and exemptions; admissions to entertainments furnished by certain
domestic nonprofit corporations |
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RS 47:305.14 |
Exclusions and exemptions; nonprofit organizations; nature of exemption;
limitations; qualifications; newspapers; determination of tax exempt status |
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RS 47:305.15 |
Exclusions and exemptions; sales or purchases by blind persons |
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RS 47:305.16 |
Exclusions and exemptions; cable television installation and repair |
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RS 47:305.17 |
Exclusions and exemptions; income from coin-operated washing and drying
machines in a commercial laundromat |
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RS 47:305.18 |
Exclusions and exemptions; fairs, festivals, and expositions sponsored by
nonprofit organizations; nature of exemption; limitations; qualifications |
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RS 47:305.19 |
Exclusions and exemptions; leased vessels used in the production of minerals |
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RS 47:305.20 |
Exclusions and exemptions; Louisiana commercial
fishermen |
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RS 47:305.21 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.22 |
Exclusions and exemptions; certain self-propelled vehicles removed from
inventory |
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RS 47:305.23 |
Repealed by acts 1982, no. 415, 3 |
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RS 47:305.24 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.25 |
Exclusions and exemptions; farm equipment |
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RS 47:305.26 |
Exclusions and exemptions; new vehicles furnished by dealers for driver
education purposes |
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RS 47:305.27 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.28 |
Exclusions and exemptions; gasohol |
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RS 47:305.29 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.30 |
Exclusions and exemptions; Plaquemines parish |
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RS 47:305.31 |
Exclusions and exemptions; equipment facilitating energy conservation,
conversion to alternate fuels |
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RS 47:305.32 |
Repealed by acts 1982, no. 44, 1 |
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RS 47:305.33 |
Exclusions and exemptions; nonprofit retirement centers |
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RS 47:305.34 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.35 |
Repealed by acts 1998, no. 4, 1, eff.
June 4, 1998. |
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RS 47:305.36 |
Exclusions and exemptions; motor vehicles |
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RS 47:305.37 |
Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied
petroleum gases used for farm purposes |
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RS 47:305.38 |
Exclusions and exemptions; sheltered workshop for mentally retarded |
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RS 47:305.39 |
Exclusions and exemptions; butane, propane, or other liquefied petroleum
gases purchased for private residential consumption |
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RS 47:305.40 |
Exclusions and exemptions; purchases of Mardi
Gras specialty items |
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RS 47:305.41 |
Exclusions and exemptions; ducks unlimited; bass life |
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RS 47:305.42 |
Exclusions and exemptions; tickets to ballet performances of nonprofit
ballet organizations |
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RS 47:305.43 |
Exclusions and exemptions; nonprofit organizations dedicated to the
conservation of fish or migratory waterfowl; nature of exemption;
limitations; qualifications |
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RS 47:305.44 |
Exclusions and exemptions; raw materials used in printing process |
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RS 47:305.45 |
Exclusions and exemptions; per diem or car hire on freight cars, piggy-back
cars, and rolling stock |
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RS 47:305.46 |
Exclusions and exemptions; purchases with united states department of
agriculture food stamp coupons and purchases made under the women, infants,
and children's program |
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RS 47:305.47 |
Exclusions and exemptions; pharmaceutical samples distributed without charge |
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RS 47:305.48 |
Exemption; automobiles owned by military personnel |
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RS 47:305.49 |
Catalog distribution; exemption |
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RS 47:305.50 |
Exemption; vehicles used in interstate commerce; rail rolling stock
manufactured in this state for use in interstate commerce |
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RS 47:305.51 |
Exemption; utilities used by steelworks and blast furnaces |
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RS 47:305.52 |
Exemption; custom computer software |
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RS 47:305.53 |
Exclusions and exemptions; sickle cell disease organizations |
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RS 47:305.54 |
Exemption; 2005 Louisiana Sales Tax Holiday Act |
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RS 47:305.55 |
Exclusions and exemptions; manufacturing machinery and equipment |
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RS 47:306 |
Returns and payment of tax; penalty for absorption |
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RS 47:306.1 |
Collection from interstate and foreign transportation dealers |
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RS 47:306.2
RS 47:306.3
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