Part I. Local Sales Taxes
- LA REV STAT Tit. 47, § 338.1. Tax authorized; rate; sales tax districts; certain municipalities
- LA REV STAT Tit. 47, § 338.2. Tax authorized; rate; town of St. Francisville
- LA REV STAT Tit. 47, § 338.3. Sales tax authorized; rate; town of Zachary
- LA REV STAT Tit. 47, § 338.4. Tax authorized; city of New Orleans
- LA REV STAT Tit. 47, § 338.5. Tax authorized; rate; city of New Iberia
- LA REV STAT Tit. 47, § 338.6. Tax authorized; rate; city of Jeanerette
- LA REV STAT Tit. 47, § 338.7. Tax authorized; rate; city of Monroe
- LA REV STAT Tit. 47, § 338.8. Tax authorized; parishes of East Baton Rouge, Jefferson, and Orleans
- LA REV STAT Tit. 47, § 338.9. Tax authorized; rate; St. Landry Parish municipalities
- LA REV STAT Tit. 47, § 338.10. Tax authorized; Iberia Parish
- LA REV STAT Tit. 47, § 338.11. Village of Maurice; additional sales and use tax authorized
- LA REV STAT Tit. 47, § 338.12. City of Monroe; authority to levy additional sales and use taxes
- LA REV STAT Tit. 47, § 338.13. Additional sales and use tax in certain home rule municipalities
- LA REV STAT Tit. 47, § 338.14. City of Minden; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.15. Tax authorized; rate; town of Merryville
- LA REV STAT Tit. 47, § 338.16. City of Shreveport; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.17. Municipalities in Tensas Parish; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.18. City of Bogalusa; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.19. City of Bastrop; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.20. Town of Springfield; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.21. Town of Lake Providence; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.22. Village of Baskin; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.23. City of Monroe; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.24. City of Winnsboro; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.24.1. Town of Homer; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.24.2. Town of Jonesville; sales and use tax; authorization
- LA REV STAT Tit. 47, § 338.24.3. City of Carencro; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.25. Imposition of tax; election
- LA REV STAT Tit. 47, § 338.26. Cumulative nature of tax; collection
- LA REV STAT Tit. 47, § 338.27. Ordinance imposing tax; purposes of tax
- LA REV STAT Tit. 47, § 338.28. Repeal
- LA REV STAT Tit. 47, § 338.29. Prohibition on levy or collection of sales tax on goods, property, or services delivered or performed outside territorial limits; direct pay number
- LA REV STAT Tit. 47, § 338.30. Funding of sales tax revenues
- LA REV STAT Tit. 47, § 338.31. Authority to issue bonds
- LA REV STAT Tit. 47, § 338.32. Election
- LA REV STAT Tit. 47, § 338.33. Form and term of bonds
- LA REV STAT Tit. 47, § 338.34. Security for bonds
- LA REV STAT Tit. 47, § 338.35. Pledge of revenues; rights of bondholders
- LA REV STAT Tit. 47, § 338.36. Priorities
- LA REV STAT Tit. 47, § 338.37. Discontinuance or decrease of tax prohibited
- LA REV STAT Tit. 47, § 338.38. Resolutions; contents
- LA REV STAT Tit. 47, § 338.39. Advertisement for bids; private sale
- LA REV STAT Tit. 47, § 338.40. Trust fund
- LA REV STAT Tit. 47, § 338.41. Regularity of proceedings; recital on bonds
- LA REV STAT Tit. 47, § 338.42. Registration
- LA REV STAT Tit. 47, § 338.43. Tax exemption; bonds as security
- LA REV STAT Tit. 47, § 338.44. Provisions as cumulative
- LA REV STAT Tit. 47, § 338.45. Negotiability
- LA REV STAT Tit. 47, § 338.46. Publication of resolution; prescription on testing validity
- LA REV STAT Tit. 47, § 338.47. City of New Orleans; not applicable
- LA REV STAT Tit. 47, § 338.48. Authorization to levy and collect tax in certain parishes; procedure; collection, allocation of proceeds
- LA REV STAT Tit. 47, § 338.49. Authorization to levy and collect tax in St. Mary Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- LA REV STAT Tit. 47, § 338.50. Authorization to levy and collect tax in Lincoln Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- LA REV STAT Tit. 47, § 338.51. Authorization to levy and collect tax in St. Landry Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- LA REV STAT Tit. 47, § 338.52. Tax authorized; rate
- LA REV STAT Tit. 47, § 338.53. Collection of sales and use taxes in certain parishes
- LA REV STAT Tit. 47, § 338.54. Additional sales and use tax authorized
- LA REV STAT Tit. 47, § 338.55. Additional sales and use tax authorized
- LA REV STAT Tit. 47, § 338.56. Authorization to levy and collect tax in Evangeline Parish; procedure; collection; allocation of proceeds; incurring debt and issuing bonds
- LA REV STAT Tit. 47, § 338.57. Authorization to levy and collect additional sales and use tax in Morehouse Parish
- LA REV STAT Tit. 47, § 338.58. Authorization to levy and collect additional sales and use tax in Livingston Parish
- LA REV STAT Tit. 47, § 338.59. Authorization to levy and collect additional sales and use tax in Catahoula Parish
- LA REV STAT Tit. 47, § 338.60. Authorization to levy and collect additional sales and use tax in Tensas Parish
- LA REV STAT Tit. 47, § 338.61. Authorization to levy and collect additional sales and use tax in Tensas Parish
- LA REV STAT Tit. 47, § 338.62. Authorization to levy and collect additional sales and use tax; Livingston Parish
- LA REV STAT Tit. 47, § 338.63. Authorization to levy and collect additional sales and use tax in Richland Parish
- LA REV STAT Tit. 47, § 338.64. Authorization to levy and collect additional sales and use tax in St. Helena Parish
- LA REV STAT Tit. 47, § 338.64.1. Authorization to levy and collect additional sales and use tax in Iberville Parish
- LA REV STAT Tit. 47, § 338.65. Election
- LA REV STAT Tit. 47, § 338.66. Sales and use taxes of political subdivisions; authorized use after election
- LA REV STAT Tit. 47, § 338.67. Division of avails or proceeds of tax; uses
- LA REV STAT Tit. 47, § 338.68. Funding of tax receipts into bonds
- LA REV STAT Tit. 47, § 338.69. Elections on tax and funding into bonds
- LA REV STAT Tit. 47, § 338.70. Form and term of bonds; interest rate
- LA REV STAT Tit. 47, § 338.71. Bonds not indebtedness or pledge of general credit; rights of holder; priorities; enforcement, collection and application of revenues
- LA REV STAT Tit. 47, § 338.72. Certification of regularity of proceedings
- LA REV STAT Tit. 47, § 338.73. Registration of bonds; incontestability
- LA REV STAT Tit. 47, § 338.74. Tax exemption
- LA REV STAT Tit. 47, § 338.75. Powers not limited by other laws
- LA REV STAT Tit. 47, § 338.76. Negotiable quality of bonds
- LA REV STAT Tit. 47, § 338.77. Contesting legality of bonds; presumptions
- LA REV STAT Tit. 47, § 338.78. Present sales or use tax laws not prejudiced; funding rights
- LA REV STAT Tit. 47, § 338.79. West Feliciana Parish School Board; levy authorized
- LA REV STAT Tit. 47, § 338.80. Ordinance; approval by qualified electors
- LA REV STAT Tit. 47, § 338.81. Tax as additional; collection
- LA REV STAT Tit. 47, § 338.82. Purpose for tax
- LA REV STAT Tit. 47, § 338.83. Concordia Parish School Board; sales tax levy authorized; purpose; use of proceeds
- LA REV STAT Tit. 47, § 338.84. Parish and city school boards; authority to levy sales tax; use of proceeds; report format
- LA REV STAT Tit. 47, § 338.85. Jefferson and St. Bernard Parishes governing authorities and school boards; authority to levy sales tax; use of proceeds
- LA REV STAT Tit. 47, § 338.86. Lafayette Parish School Board; use of sales and use tax proceeds; issuance of bonds
- LA REV STAT Tit. 47, § 338.87. Ascension Parish School Board, use of sales and use tax proceeds; issuance of bonds
- LA REV STAT Tit. 47, § 338.88. St. Mary Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- LA REV STAT Tit. 47, § 338.89. Bienville Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- LA REV STAT Tit. 47, § 338.90. West Feliciana Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds, issuance of bonds payable therefrom
- LA REV STAT Tit. 47, § 338.91. Lutcher-Gramercy General Improvement District; creation and composition; objects; powers; duties; functions
- LA REV STAT Tit. 47, § 338.92. Northeast Louisiana Sales Tax District; creation and composition; board of commissioners
- LA REV STAT Tit. 47, § 338.93. Sales and use tax; authorization to levy and collect
- LA REV STAT Tit. 47, § 338.94. Allocation and distribution of proceeds
- LA REV STAT Tit. 47, § 338.95. General powers of board; liberal construction
- LA REV STAT Tit. 47, § 338.96. Prior levies unaffected
- LA REV STAT Tit. 47, § 338.97. Sabine Parish governing authority; authority to levy sales tax; use of proceeds
- LA REV STAT Tit. 47, § 338.98. St. Bernard parish; additional sales and use tax
- LA REV STAT Tit. 47, § 338.99. Imposition by ordinance; election
- LA REV STAT Tit. 47, § 338.100. Tax as additional; collection
- LA REV STAT Tit. 47, § 338.101. Purpose of tax; dedication of revenues
- LA REV STAT Tit. 47, § 338.102. Bonds
- LA REV STAT Tit. 47, § 338.103. Proceedings validated
- LA REV STAT Tit. 47, § 338.104. Ascension Parish governing authority; sales tax levy authorized; purpose; use of proceeds; exclusion and allocation
- LA REV STAT Tit. 47, § 338.105. Jefferson Parish School Board; authority to levy additional sales tax
- LA REV STAT Tit. 47, § 338.106. Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceeds
- LA REV STAT Tit. 47, § 338.107. Orleans Parish School Board; additional sales and use tax not to exceed one-half of one percent authorized; use of proceeds; issuance of bonds
- LA REV STAT Tit. 47, § 338.108. City of New Orleans governing authority; additional sales and use tax not to exceed one-half of one percent; use of proceeds
- LA REV STAT Tit. 47, § 338.109. Assumption Parish School Board; additional sales and use tax not to exceed one percent authorized; use of proceeds
- LA REV STAT Tit. 47, § 338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.110.1. Tangipahoa Parish School Board; special taxing district authorized; additional sales and use tax for special taxing district not to exceed one percent authorized
- LA REV STAT Tit. 47, § 338.111. Pointe Coupee Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.112. Morehouse Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.113. City school boards; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.114. Certain parish school boards; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.115. Assumption Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.116. West Feliciana Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.117. Lincoln Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.118. Certain parish school boards, authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.119. St. Helena Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.121. Calcasieu Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.122. Ouachita Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.123. Webster Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.124. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.125. Caldwell Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.126. St. Bernard Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.127. Franklin Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.128. Authority to levy additional sales and use tax; creation of special districts; Rapides Parish School Board
- LA REV STAT Tit. 47, § 338.129. Ouachita Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.130. Calcasieu Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.131. Beauregard Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.132. East Carroll Parish School Board; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.133. Tensas Parish School Board; authority to levy and collect additional sales and use tax
- LA REV STAT Tit. 47, § 338.134. Vermilion Parish School Board; authority to levy and collect additional sales and use tax
- LA REV STAT Tit. 47, § 338.135. Madison Parish School Board; authority to levy and collect additional sales and use tax
- LA REV STAT Tit. 47, § 338.136. Authorization to levy and collect additional sales and use tax; parishes of Lincoln, St. John the Baptist, and Washington
- LA REV STAT Tit. 47, § 338.137. West Carroll Parish School Board; authority to levy and collect additional sales and use tax
- LA REV STAT Tit. 47, § 338.138. Additional sales and use tax authorized for Monroe City School Board
- LA REV STAT Tit. 47, § 338.138.1. Lafourche Parish School Board; authority to levy and collect additional sales and use tax
- LA REV STAT Tit. 47, § 338.139. Renewal or continuation of sales and use taxes by political subdivisions
- LA REV STAT Tit. 47, § 338.140. Union Parish School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.141. Sabine Parish School Board; authority to levy and collect an additional sales and use tax; imposition; use of proceeds
- LA REV STAT Tit. 47, § 338.142. Central Community School Board; authority to levy additional sales and use tax; use of proceeds
- LA REV STAT Tit. 47, § 338.143. East Feliciana Parish School Board; sales tax levy authorized; purpose; use of proceeds
- LA REV STAT Tit. 47, § 338.144. Certain parish school boards; authorization to levy additional sales tax
- LA REV STAT Tit. 47, § 338.145. Imposition by ordinance; approval by voters
- LA REV STAT Tit. 47, § 338.146. Tax as additional
- LA REV STAT Tit. 47, § 338.147. Purpose of tax
- LA REV STAT Tit. 47, § 338.148. Bonds
- LA REV STAT Tit. 47, § 338.149. Lafourche Parish Sales Tax District; authorization for sales and use taxes
- LA REV STAT Tit. 47, § 338.150. Morehouse Parish governing authority; sales and use tax levy authorized; use of proceeds
- LA REV STAT Tit. 47, § 338.151. Lafayette Parish police jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.152. Red River Parish Police Jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.153. St. Landry Parish Police Jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.154. Union Parish Police Jury; authority to levy sales tax; purpose; use of proceeds
- LA REV STAT Tit. 47, § 338.155. St. Tammany Parish Police Jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.156. Iberia Parish Police Jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.157. Ouachita Parish Police Jury; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.158. Concordia Parish, sales tax levy authorized
- LA REV STAT Tit. 47, § 338.159. East Baton Rouge Parish; sales and use tax authorized
- LA REV STAT Tit. 47, § 338.160. Rapides Parish sales tax authorized
- LA REV STAT Tit. 47, § 338.161. Rapides Parish; recall of sales tax
- LA REV STAT Tit. 47, § 338.162. Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
- LA REV STAT Tit. 47, § 338.163. Acadia Parish sales tax authorized
- LA REV STAT Tit. 47, § 338.164. West Ascension Parish Hospital Service District; sales tax levy authorized
- LA REV STAT Tit. 47, § 338.165. Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
- LA REV STAT Tit. 47, § 338.166. Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
- LA REV STAT Tit. 47, § 338.167. Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
- LA REV STAT Tit. 47, § 338.168. East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
- LA REV STAT Tit. 47, § 338.169. Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
- LA REV STAT Tit. 47, § 338.170. West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
- LA REV STAT Tit. 47, § 338.171. Grant Parish Police Jury; sales and use tax authorized
- LA REV STAT Tit. 47, § 338.172. Natchitoches Parish sales taxes authorized
- LA REV STAT Tit. 47, § 338.173. Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
- LA REV STAT Tit. 47, § 338.174. East Baton Rouge Parish; additional sales and use tax authorized
- LA REV STAT Tit. 47, § 338.175. St. Tammany Parish Police Jury; additional sales and use tax
- LA REV STAT Tit. 47, § 338.176. St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
- LA REV STAT Tit. 47, § 338.177. Richland Parish Police Jury; authority to levy additional sales tax
- LA REV STAT Tit. 47, § 338.178. Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
- LA REV STAT Tit. 47, § 338.179. Red River Parish School Board; authority to levy additional sales tax
- LA REV STAT Tit. 47, § 338.180. Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
- LA REV STAT Tit. 47, § 338.181. Franklin Parish; authority to levy additional sales tax
- LA REV STAT Tit. 47, § 338.182. Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
- LA REV STAT Tit. 47, § 338.183. Tangipahoa Parish Council; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.183.1. Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
- LA REV STAT Tit. 47, § 338.184. Calcasieu Parish Police Jury; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.185. Caldwell Parish Police Jury; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.186. Sabine Parish Police Jury; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.187. St. Landry Parish; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.188. West Carroll Parish Police Jury; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.189. St. Bernard Parish; authority to levy additional sales and use tax
- LA REV STAT Tit. 47, § 338.190. Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
- LA REV STAT Tit. 47, § 338.191. Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
- LA REV STAT Tit. 47, § 338.192. Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
- LA REV STAT Tit. 47, § 338.193. Authorization to levy and collect additional sales and use tax; Lafayette Parish
- LA REV STAT Tit. 47, § 338.194. North Caddo Hospital Service District; sales tax authorization
- LA REV STAT Tit. 47, § 338.195. Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
- LA REV STAT Tit. 47, § 338.196. Authority to levy additional sales and use tax; Union Parish School Board
- LA REV STAT Tit. 47, § 338.197. Additional sales and use tax authorized for certain municipalities
- LA REV STAT Tit. 47, § 338.198. Avoyelles Parish School Board; authority to levy additional sales and use tax