Section 47:337.2 - Intent; application and interpretation of ChapterA.(1) The intention of the legislature in enacting the provisions of this Chapter is as follows: (a) To exercise the authority provided to it in Article VI, Section 29 of the Constitution of Louisiana and recognized by a long line of jurisprudence to define and limit the scope of all state and local sales and use taxes, including all of the definitions and limitations in the statutes generally applicable to such taxes.(b) To benefit both taxpayers and local tax collectors by promoting uniformity to the extent possible in the assessment, collection, administration, and enforcement of the sales and use taxes imposed by taxing authorities and, by compiling them, making them readily available in one place in the revised statutes.(c) To provide, in addition to existing judicial remedies, for an impartial, economical, and expeditious forum where a taxpayer may choose to resolve disputes arising under sales and use taxes imposed by local taxing authorities before the Board of Tax Appeals, an independent quasi judicial agency within the Department of State Civil Service; and to provide a uniform remedy for taxpayers appealing assessments or denials or inaction on a refund claim, all for the purpose of promoting uniformity and consistency in the interpretation and application of law governing such taxes.(2) Repealed by Acts 2024EX3, No. 11,s. 4.B.(1) Notwithstanding any other provision of law or local ordinance to the contrary, and except as provided for in Paragraph (3) of this Subsection, the provisions of this Chapter shall apply in the assessment, collection, administration, and enforcement of the sales and use tax of any political subdivision.(2) In particular, the provisions of this Chapter shall apply notwithstanding any contrary provisions in Title 33 of the Louisiana Revised Statutes of 1950 providing with respect to the sales and use tax of a particular political subdivision.(3) Other provisions of law or local ordinance shall control and be applicable only with respect to the following: (a) The rate of the sales and use tax.(b) The effective date of such tax.(d) The purpose for which the proceeds of the tax shall be used.(e) through (h) Repealed by Acts 2024EX3, No. 11,s. 4..C. Notwithstanding any other law to the contrary, in order to ensure taxpayers of uniformity of tax collection, the regulations applicable to the sales and use tax of the tax authorities provided for in this Chapter shall be the following: (1) For purposes of this Section, the following terms shall have the following definitions: (a) "Board" means the Louisiana Uniform Local Sales Tax Board created by R.S. 47:337.102.(b) "Common sales tax law" means a provision of law relative to the sales and use tax law of the state which is applicable to the state and to local taxing authorities and which is intended to have the same meaning and application as provided for in R.S. 47:337.2(D). The term "common sales tax law" shall mean and include the provisions of Part F of this Chapter.(c) "Regulation" means a rule or regulation as those terms are defined in the Administrative Procedure Act.(d) "Regulatory action" means the adoption, amendment, or repeal of a regulation.(2) Regulations of the Department of Revenue in effect on January 1, 2025, concerning a common sales tax law shall be applicable to all local tax authorities. If the regulation is amended, then that regulation as amended shall be applicable to both the state and to local taxing authorities notwithstanding any prior construction of the law. (3) If no regulation concerning a common sales tax law has been adopted by the secretary, any collector may file a written request with the secretary for the adoption of such regulation in the manner provided for in Paragraph (4) of this Subsection.(4)(a) No regulatory action of the Department of Revenue concerning a common sales tax law shall be applicable to local tax authorities unless the regulatory action is proposed and adopted in accordance with the provisions of this Paragraph. The procedure provided for in this Paragraph shall be specifically applicable to the following regulatory actions:(i) Written requests by a collector for the adoption of a regulation as provided for in Paragraph (3) of this Subsection.
(ii) Adoption, amendment, or repeal of regulations proposed after July 1, 2003, by the secretary.(b)(i) Any regulatory action concerning the regulations provided for in this Section shall be the same as is provided for in the Administrative Procedure Act, except as follows:(aa) * * * (II) The secretary shall also make the same request of the board when a request has been received for the adoption of a regulation as provided for in Paragraph (3) of this Subsection.(bb) * * * (II) In the same manner, the secretary shall provide for the receipt of input from a representative of any collector who has made a written request for the adoption of a regulation as provided for in Paragraph (3) of this Subsection. In that case, if the collector also requests a meeting, the secretary shall convene a meeting to receive input from the collector within fifteen days of the request, unless another time is agreed to by the collector, at a time and place of the secretary's choosing; however, if more than two collectors have made a request for a meeting, they shall select not more than two representatives to participate in the meeting on their behalf. (5) The provisions of Part H of this Chapter shall be the applicable procedure for the adoption of uniform regulations for provisions of law relative to sales and use tax law or its administration that is applicable only to local taxing authorities.D. However, in the interest of making the assessment, collection, administration, and enforcement of state and local sales tax uniform, it is the intention of the legislature that both the provisions of this Chapter and the provisions of local ordinances which are similar to provisions in Chapters 2, 2-A, 2-B, and 18 of this Subtitle shall be interpreted by the Board of Tax Appeals and the courts of this state to have the same meaning and application as the provisions in those Chapters.Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 469, §1, eff. July 1, 2004; Acts 2014, No. 640, §2, eff. June 12, 2014; Acts 2017, No. 274, §2, eff. June 16, 2017.Amended by Acts 2024EX3, No. 11,s. 4, eff. 12/4/2024, app. 1/1/2025.Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.Amended by Acts 2017, No. 274,s. 2, eff. 6/16/2017.Amended by Acts 2014, No. 640,s. 2, eff. 6/12/2014.Acts 2003, No. 73, §1, eff. 7/1/2003; Acts 2004, No. 469, §1, eff. 7/1/2004.