Chapter 2. Sales Tax

LA REV STAT Tit. 47, § 301. Definitions
LA REV STAT Tit. 47, § 301.1. Telecommunications and ancillary services
LA REV STAT Tit. 47, § 301.2. Sales Tax Streamlining and Modernization Commission
LA REV STAT Tit. 47, § 302. Imposition of tax
LA REV STAT Tit. 47, § 302.1. Exemptions from lease or rental tax, helicopters
LA REV STAT Tit. 47, § 302.2. Disposition of certain collections in the city of Shreveport
LA REV STAT Tit. 47, § 302.3. Disposition of certain collections in the city of Bossier City
LA REV STAT Tit. 47, § 302.4. Disposition of certain collections in Madison and Richland Parishes
LA REV STAT Tit. 47, § 302.5. Disposition of certain collections in Vernon Parish
LA REV STAT Tit. 47, § 302.6. Disposition of certain collections in Avoyelles Parish
LA REV STAT Tit. 47, § 302.7. Disposition of certain collections in Ouachita Parish
LA REV STAT Tit. 47, § 302.8. Disposition of certain collections in Lincoln Parish
LA REV STAT Tit. 47, § 302.9. Disposition of certain collections in Morehouse Parish
LA REV STAT Tit. 47, § 302.10. Disposition of certain collections in Natchitoches Parish
LA REV STAT Tit. 47, § 302.11. Disposition of certain collections in St. Charles Parish
LA REV STAT Tit. 47, § 302.12. Disposition of certain collections in Calcasieu Parish
LA REV STAT Tit. 47, § 302.13. Disposition of certain collections in Iberia Parish
LA REV STAT Tit. 47, § 302.14. Disposition of certain collections in Calcasieu Parish
LA REV STAT Tit. 47, § 302.15. Disposition of certain collections in Webster Parish
LA REV STAT Tit. 47, § 302.16. Disposition of certain collections in Winn Parish
LA REV STAT Tit. 47, § 302.17. Disposition of certain collections in Tangipahoa Parish
LA REV STAT Tit. 47, § 302.18. Disposition of certain collections in Lafayette Parish
LA REV STAT Tit. 47, § 302.19. Disposition of certain collections in Lafourche Parish
LA REV STAT Tit. 47, § 302.20. Disposition of certain collections in Terrebonne Parish
LA REV STAT Tit. 47, § 302.21. Disposition of certain collections in Ascension Parish
LA REV STAT Tit. 47, § 302.22. Acadia Parish Visitor Enterprise Fund
LA REV STAT Tit. 47, § 302.23. Disposition of certain collections in Vermilion Parish
LA REV STAT Tit. 47, § 302.24. Disposition of certain collections in Beauregard Parish
LA REV STAT Tit. 47, § 302.25. Disposition of certain collections in Cameron Parish
LA REV STAT Tit. 47, § 302.26. Disposition of certain collections in St. Tammany Parish
LA REV STAT Tit. 47, § 302.27. Disposition of certain collections in St. Martin Parish
LA REV STAT Tit. 47, § 302.28. Disposition of certain collections in Pointe Coupee Parish
LA REV STAT Tit. 47, § 302.29. Disposition of certain collections in East Baton Rouge Parish
LA REV STAT Tit. 47, § 302.30. Disposition of certain collections in Rapides Parish
LA REV STAT Tit. 47, § 302.31. Disposition of certain collections in West Carroll Parish
LA REV STAT Tit. 47, § 302.32. Disposition of certain collections in East Carroll Parish
LA REV STAT Tit. 47, § 302.33. Disposition of certain collections in Tensas Parish
LA REV STAT Tit. 47, § 302.34. Disposition of certain collections in Franklin Parish
LA REV STAT Tit. 47, § 302.35. Disposition of certain collections in Jackson Parish
LA REV STAT Tit. 47, § 302.36. Disposition of certain collections in Allen Parish
LA REV STAT Tit. 47, § 302.37. Disposition of certain collections in Sabine Parish
LA REV STAT Tit. 47, § 302.38. Disposition of certain collections in Jefferson Davis Parish
LA REV STAT Tit. 47, § 302.39. Disposition of certain collections in DeSoto Parish
LA REV STAT Tit. 47, § 302.40. Disposition of certain collections in Plaquemines Parish
LA REV STAT Tit. 47, § 302.41. Disposition of certain collections in Livingston Parish
LA REV STAT Tit. 47, § 302.42. Disposition of certain collections in the town of Homer in Claiborne Parish
LA REV STAT Tit. 47, § 302.43. Disposition of certain collections in Union Parish
LA REV STAT Tit. 47, § 302.44. Disposition of certain collections in St. Mary Parish
LA REV STAT Tit. 47, § 302.45. Disposition of certain collections in Red River Parish
LA REV STAT Tit. 47, § 302.46. Disposition of certain collections in West Feliciana Parish
LA REV STAT Tit. 47, § 302.47. Disposition of certain collections in East Feliciana Parish
LA REV STAT Tit. 47, § 302.48. Disposition of certain collections in LaSalle Parish
LA REV STAT Tit. 47, § 302.49. Disposition of certain collections in Evangeline Parish
LA REV STAT Tit. 47, § 302.50. Disposition of certain collections in the city of Baker
LA REV STAT Tit. 47, § 302.51. Disposition of certain collections in Bienville Parish
LA REV STAT Tit. 47, § 302.52. Disposition of certain collections in Claiborne Parish
LA REV STAT Tit. 47, § 302.53. Disposition of certain collections in Concordia Parish
LA REV STAT Tit. 47, § 302.54. Allocation of certain collections in Vernon Parish
LA REV STAT Tit. 47, § 302.55. Disposition of certain collections in Grant Parish
LA REV STAT Tit. 47, § 303. Collection
LA REV STAT Tit. 47, § 303.1. Direct Payment Numbers
LA REV STAT Tit. 47, § 304. Treatment of tax by dealer
LA REV STAT Tit. 47, § 305. Exclusions and exemptions from the tax
LA REV STAT Tit. 47, § 305.1. Exclusions and exemptions; ships and ships' supplies
LA REV STAT Tit. 47, § 305.2. Exclusions and exemptions; insulin, prescription and nonprescription
LA REV STAT Tit. 47, § 305.3. Exclusions and exemptions; seeds used in planting of crops
LA REV STAT Tit. 47, § 305.6. Exclusions and exemptions; Little Theater tickets
LA REV STAT Tit. 47, § 305.7. Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
LA REV STAT Tit. 47, § 305.8. Exclusions and exemptions; pesticides used for agricultural purposes
LA REV STAT Tit. 47, § 305.9. Exclusions and exemptions; motion picture film rental
LA REV STAT Tit. 47, § 305.10. Exclusions and exemptions; property purchase for first use outside the state
LA REV STAT Tit. 47, § 305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy
LA REV STAT Tit. 47, § 305.13. Exclusions and exemptions; admissions to entertainments furnished by certain domestic nonprofit corporations
LA REV STAT Tit. 47, § 305.14. Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
LA REV STAT Tit. 47, § 305.15. Exclusions and exemptions; sales or purchases by individuals who are blind
LA REV STAT Tit. 47, § 305.16. Exclusions and exemptions; cable television installation and repair
LA REV STAT Tit. 47, § 305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
LA REV STAT Tit. 47, § 305.18. Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
LA REV STAT Tit. 47, § 305.19. Exclusions and exemptions; leased vessels used in the production of minerals
LA REV STAT Tit. 47, § 305.20. Exclusions and exemptions; Louisiana commercial fishermen
LA REV STAT Tit. 47, § 305.25. Exclusions and exemptions; farm equipment
LA REV STAT Tit. 47, § 305.26. Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
LA REV STAT Tit. 47, § 305.28. Exclusions and exemptions; gasohol
LA REV STAT Tit. 47, § 305.30. Exclusions and exemptions; Plaquemines Parish
LA REV STAT Tit. 47, § 305.33. Exclusions and exemptions; nonprofit retirement centers
LA REV STAT Tit. 47, § 305.36. Exclusions and exemptions; motor vehicles
LA REV STAT Tit. 47, § 305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
LA REV STAT Tit. 47, § 305.38. Exclusions and exemptions; sheltered workshop for persons with intellectual disabilities
LA REV STAT Tit. 47, § 305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
LA REV STAT Tit. 47, § 305.40. Exclusions and exemptions; purchases of Mardi Gras specialty items
LA REV STAT Tit. 47, § 305.41. Exclusions and exemptions; Ducks Unlimited; Bass Life
LA REV STAT Tit. 47, § 305.42. Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
LA REV STAT Tit. 47, § 305.43. Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
LA REV STAT Tit. 47, § 305.44. Exclusions and exemptions; raw materials used in printing process
LA REV STAT Tit. 47, § 305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
LA REV STAT Tit. 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
LA REV STAT Tit. 47, § 305.47. Exclusions and exemptions; pharmaceutical samples distributed without charge
LA REV STAT Tit. 47, § 305.48. Exemption; automobiles owned by military personnel
LA REV STAT Tit. 47, § 305.49. Catalog distribution; exemption
LA REV STAT Tit. 47, § 305.50. Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
LA REV STAT Tit. 47, § 305.51. Exemption; utilities used by steelworks and blast furnaces
LA REV STAT Tit. 47, § 305.52. Exemption; custom computer software
LA REV STAT Tit. 47, § 305.53. Exclusions and exemptions; sickle cell disease organizations
LA REV STAT Tit. 47, § 305.54. Exemption; Annual Louisiana Sales Tax Holidays Act
LA REV STAT Tit. 47, § 305.56. Exemption; off-road vehicles; out-of-state buyers
LA REV STAT Tit. 47, § 305.57. Exemptions; sale of art work
LA REV STAT Tit. 47, § 305.58. Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
LA REV STAT Tit. 47, § 305.59. Exemption; charitable residential construction
LA REV STAT Tit. 47, § 305.60. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
LA REV STAT Tit. 47, § 305.61. Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
LA REV STAT Tit. 47, § 305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday
LA REV STAT Tit. 47, § 305.63. Exemption; commercial farm irrigation equipment
LA REV STAT Tit. 47, § 305.64. Exemption; qualifying radiation therapy treatment centers
LA REV STAT Tit. 47, § 305.65. Exemption; charitable residential construction, rehabilitation, and renovation; limitation
LA REV STAT Tit. 47, § 305.66. Exemption; parish councils on aging
LA REV STAT Tit. 47, § 305.67. Exemption; breastfeeding items
LA REV STAT Tit. 47, § 305.68. Exemption; Fore!Kids Foundation
LA REV STAT Tit. 47, § 305.69. Exemption; motor vehicles for use by persons with orthopedic disabilities
LA REV STAT Tit. 47, § 305.70. Exemption; “Make It Right Foundation”
LA REV STAT Tit. 47, § 305.71. Exemption; St. Bernard Project, Inc
LA REV STAT Tit. 47, § 306. Returns and payment of tax; penalty for absorption
LA REV STAT Tit. 47, § 306.1. Collection from interstate and foreign transportation dealers
LA REV STAT Tit. 47, § 306.2. Collection from certain interstate and foreign transportation dealers
LA REV STAT Tit. 47, § 306.3. Donations to the Louisiana Military Family Assistance Fund
LA REV STAT Tit. 47, § 306.4. Registration of dealers; sale, lease, or rental through online forums
LA REV STAT Tit. 47, § 306.5. Annual reporting requirement
LA REV STAT Tit. 47, § 307. Collector's authority to determine the tax in certain cases
LA REV STAT Tit. 47, § 308. Termination or transfer of business
LA REV STAT Tit. 47, § 309. Dealers required to keep records
LA REV STAT Tit. 47, § 309.1. Dealers required to furnish list of purchasers
LA REV STAT Tit. 47, § 309.1. Sales in Louisiana of tangible personal property and taxable services by a dealer or remote retailer; the provision of lists, notices, and statements by a dealer or remote retailer
LA REV STAT Tit. 47, § 310. Wholesalers and jobbers required to keep records
LA REV STAT Tit. 47, § 311. Collector's authority to examine records of transportation companies
LA REV STAT Tit. 47, § 312. Failure to pay tax on imported tangible personal property; grounds for attachment
LA REV STAT Tit. 47, § 313. System of import permits; seizure and forfeiture of vehicles used in importing without permit
LA REV STAT Tit. 47, § 314. Failure to pay tax; rule to cease business
LA REV STAT Tit. 47, § 315. Sales returned to dealer; credit or refund of tax
LA REV STAT Tit. 47, § 315.1. Sales tax refund
LA REV STAT Tit. 47, § 315.2. Sales tax refund; new housing construction
LA REV STAT Tit. 47, § 315.3. Sales tax refund; sales and rentals covered by Medicare
LA REV STAT Tit. 47, § 315.4. Sales and use tax credit; waiver of homestead exemption
LA REV STAT Tit. 47, § 315.5. Sales tax refund; nonprofits employing or training persons with workplace disabilities or disadvantages
LA REV STAT Tit. 47, § 316. Collector to provide forms
LA REV STAT Tit. 47, § 318. Disposition of collections