- Section 47:301 - Definitions
- Section 47:301.1 - Telecommunications and ancillary services
- Section 47:301.2 - [Repealed] Sales Tax Streamlining and Modernization Commission
- Section 47:301.3 - [As added by Acts2024EX3, No.10 , s.1] Digital products
- Section 47:301.3 - [As added by Acts2024EX3, No.11 , s.2] Services
- Section 47:301.4 - Sales transaction sourcing rules
- Section 47:301.5 - Bundled Transactions
- Section 47:302 - Imposition of tax
- Section 47:302.1 - Exemptions from lease or rental tax, helicopters
- Section 47:302.2 - Disposition of certain collections in the city of Shreveport
- Section 47:302.3 - Disposition of certain collections in the city of Bossier City
- Section 47:302.4 - Disposition of certain collections in Madison and Richland Parishes
- Section 47:302.5 - Disposition of certain collections in Vernon Parish
- Section 47:302.6 - Disposition of certain collections in Avoyelles Parish
- Section 47:302.7 - Disposition of certain collections in Ouachita Parish
- Section 47:302.8 - Disposition of certain collections in Lincoln Parish
- Section 47:302.9 - Disposition of certain collections in Morehouse Parish
- Section 47:302.10 - Disposition of certain collections in Natchitoches Parish
- Section 47:302.11 - Disposition of certain collections in St. Charles Parish
- Section 47:302.12 - Disposition of certain collections in Calcasieu Parish
- Section 47:302.13 - Disposition of certain collections in Iberia Parish
- Section 47:302.14 - Disposition of certain collections in Calcasieu Parish
- Section 47:302.15 - Disposition of certain collections in Webster Parish
- Section 47:302.16 - Disposition of certain collections in Winn Parish
- Section 47:302.17 - Disposition of certain collections in Tangipahoa Parish
- Section 47:302.18 - Disposition of certain collections in Lafayette Parish
- Section 47:302.19 - Disposition of certain collections in Lafourche Parish
- Section 47:302.20 - Disposition of certain collections in Terrebonne Parish
- Section 47:302.21 - Disposition of certain collections in Ascension Parish
- Section 47:302.22 - Acadia Parish Visitor Enterprise Fund
- Section 47:302.23 - Disposition of certain collections in Vermilion Parish
- Section 47:302.24 - Disposition of certain collections in Beauregard Parish
- Section 47:302.25 - Disposition of certain collections in Cameron Parish
- Section 47:302.26 - Disposition of certain collections in St. Tammany Parish
- Section 47:302.27 - Disposition of certain collections in St. Martin Parish
- Section 47:302.28 - Disposition of certain collections in Pointe Coupee Parish
- Section 47:302.29 - Disposition of certain collections in East Baton Rouge Parish
- Section 47:302.30 - Disposition of certain collections in Rapides Parish
- Section 47:302.31 - Disposition of certain collections in West Carroll Parish
- Section 47:302.32 - Disposition of certain collections in East Carroll Parish
- Section 47:302.33 - Disposition of certain collections in Tensas Parish
- Section 47:302.34 - Disposition of certain collections in Franklin Parish
- Section 47:302.35 - Disposition of certain collections in Jackson Parish
- Section 47:302.36 - Disposition of certain collections in Allen Parish
- Section 47:302.37 - Disposition of certain collections in Sabine Parish
- Section 47:302.38 - Disposition of certain collections in Jefferson Davis Parish
- Section 47:302.39 - Disposition of certain collections in DeSoto Parish
- Section 47:302.40 - Disposition of certain collections in Plaquemines Parish
- Section 47:302.41 - Disposition of certain collections in Livingston Parish
- Section 47:302.42 - Disposition of certain collections in the town of Homer in Claiborne Parish
- Section 47:302.43 - Disposition of certain collections in Union Parish
- Section 47:302.44 - Disposition of certain collections in St. Mary Parish
- Section 47:302.45 - Disposition of certain collections in Red River Parish
- Section 47:302.46 - Disposition of certain collections in West Feliciana Parish
- Section 47:302.47 - Disposition of certain collections in East Feliciana Parish
- Section 47:302.48 - Disposition of certain collections in LaSalle Parish
- Section 47:302.49 - Disposition of certain collections in Evangeline Parish
- Section 47:302.50 - Disposition of certain collections in the city of Baker
- Section 47:302.51 - Disposition of certain collections in Bienville Parish
- Section 47:302.52 - Disposition of certain collections in Claiborne Parish
- Section 47:302.53 - Disposition of certain collections in Concordia Parish
- Section 47:302.54 - Allocation of certain collections in Vernon Parish
- Section 47:302.55 - Disposition of certain collections in Grant Parish
- Section 47:302.56 - Disposition of certain collections in Orleans Parish
- Section 47:303 - Collection
- Section 47:303.1 - Direct Payment Numbers
- Section 47:304 - Treatment of tax by dealer
- Section 47:305 - Exemptions from the tax
- Section 47:305.1 - Exclusions and exemptions; ships and ships' supplies
- Section 47:305.2 - Exemption; medical
- Section 47:305.3 - Exemptions; agricultural
- Section 47:305.4 - Exemptions; raw materials for further processing
- Section 47:305.5 - [As added by Acts2024EX3, No.10 , s.1 ] Exemptions; software and digital products; business use; healthcare use
- Section 47:305.5 - [As added by Acts2024EX3, No.11 , s.2 ] Exemptions; manufacturing machinery and equipment
- Section 47:305.6 - Exemptions; schools and educational materials
- Section 47:305.7 - Exclusions and exemptions; intergovernmental; government
- Section 47:305.8 - Exclusion; funeral directing services
- Section 47:305.9 - Exclusions and exemptions; motion picture film rental
- Section 47:305.10 - Exemptions; property purchase for first use outside the state
- Section 47:305.11 - Exclusions and exemptions; contracts prior to and within ninety days of tax levy
- Section 47:305.12 - [Repealed]
- Section 47:305.13 - Exemption; purchases by certain religious institutions
- Section 47:305.14 - Exclusions and exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; newspapers; determination of tax exempt status
- Section 47:305.15 - Exclusions and exemptions; sales or purchases by individuals who are blind
- Section 47:305.16 - Exemption; purchases by certain nonprofit organizations
- Section 47:305.17 - Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
- Section 47:305.18 - Exclusions and exemptions; fairs, festivals, and expositions sponsored by nonprofit organizations; nature of exemption; limitations; qualifications
- Section 47:305.19 - Exclusions and exemptions; leased vessels used in the production of minerals
- Section 47:305.20 - Exemptions; Louisiana commercial fishermen
- Section 47:305.21 - [Repealed]
- Section 47:305.22 - [Repealed]
- Section 47:305.23 - [Repealed]
- Section 47:305.24 - Student farmer exemption
- Section 47:305.25 - Exclusions and exemptions; farm equipment
- Section 47:305.26 - Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes
- Section 47:305.27 - [Repealed]
- Section 47:305.28 - Exclusions and exemptions; gasohol
- Section 47:305.29 - [Repealed]
- Section 47:305.30 - Exclusions and exemptions; Plaquemines Parish
- Section 47:305.31 - [Repealed]
- Section 47:305.32 - [Repealed]
- Section 47:305.33 - Exclusions and exemptions; certain sales at cultural events
- Section 47:305.34 - [Repealed]
- Section 47:305.35 - [Repealed]
- Section 47:305.36 - Exclusions and exemptions; motor vehicles
- Section 47:305.37 - Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes
- Section 47:305.38 - Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
- Section 47:305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
- Section 47:305.40 - Exclusions and exemptions; purchases of Mardi Gras specialty items
- Section 47:305.41 - Exclusions and exemptions; Ducks Unlimited; Bass Life
- Section 47:305.42 - Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
- Section 47:305.43 - Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications
- Section 47:305.44 - Exclusions and exemptions; raw materials used in printing process
- Section 47:305.45 - Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
- Section 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
- Section 47:305.47 - Exclusions and exemptions; pharmaceutical samples distributed without charge
- Section 47:305.48 - Exemption; automobiles owned by military personnel
- Section 47:305.49 - Catalog distribution; exemption
- Section 47:305.50 - Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
- Section 47:305.51 - Exemption; utilities used by steelworks and blast furnaces
- Section 47:305.52 - Exemption; custom computer software
- Section 47:305.53 - Exclusions and exemptions; sickle cell disease organizations
- Section 47:305.54 - Exemption; Annual Louisiana Sales Tax Holidays Act
- Section 47:305.55 - Terminated
- Section 47:305.56 - Exemption; off-road vehicles; out-of-state buyers
- Section 47:305.57 - Exemptions; sale of artwork
- Section 47:305.58 - Exemption; annual sales tax holiday; hurricane-preparedness items or supplies; dates; restrictions
- Section 47:305.59 - Exemption; charitable construction
- Section 47:305.60 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
- Section 47:305.61 - Exemption; certain water conservation equipment; Sparta Groundwater Conservation District
- Section 47:305.62 - Exemption; Annual Louisiana Second Amendment Weekend Holiday
- Section 47:305.63 - Exemption; commercial farm irrigation equipment
- Section 47:305.64 - Exemption; qualifying radiation therapy treatment centers
- Section 47:305.65 - Exemption; charitable residential construction, rehabilitation, and renovation; limitation
- Section 47:305.66 - Exemption; parish councils on aging
- Section 47:305.67 - Exemption; breastfeeding items
- Section 47:305.68 - Exemption; Fore!Kids Foundation
- Section 47:305.69 - [Repealed]
- Section 47:305.70 - Exemption; sale of toys to certain nonprofit organization
- Section 47:305.71 - Exemption; St. Bernard Project, Inc
- Section 47:305.72 - Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities
- Section 47:305.73 - Exemptions; data center facility equipment
- Section 47:305.74 - Exemption; sales tax holiday; November 20th and 21st, 2020; Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic
- Section 47:305.75 - Exemptions; feminine hygiene products and diapers
- Section 47:305.76 - Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions
- Section 47:305.77
- Section 47:305.78 - Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)
- Section 47:305.79 - Exemption; samples given at conventions or trade shows
- Section 47:305.80 - Exemptions; certain agricultural fencing materials
- Section 47:305.81 - Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities
- Section 47:306 - Returns and payment of tax; penalty for absorption
- Section 47:306.1 - Collection from interstate and foreign transportation dealers
- Section 47:306.2 - Collection from certain interstate and foreign transportation dealers
- Section 47:306.3 - Donations to the Louisiana Military Family Assistance Fund
- Section 47:306.4 - Registration of dealers; sale, lease, or rental through online forums
- Section 47:306.5 - Annual reporting requirement
- Section 47:306.6 - Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements
- Section 47:307 - Collector's authority to determine the tax in certain cases
- Section 47:308 - Termination or transfer of business
- Section 47:309 - Dealers required to keep records
- Section 47:309.1 - Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer
- Section 47:310 - Wholesalers and jobbers required to keep records
- Section 47:311 - Collector's authority to examine records of transportation companies
- Section 47:312 - Failure to pay tax on imported tangible personal property or digital products; grounds for attachment
- Section 47:313 - System of import permits; seizure and forfeiture of vehicles used in importing without permit
- Section 47:314 - Failure to pay tax; rule to cease business
- Section 47:315 - Sales returned to dealer; credit or refund of tax
- Section 47:315.1 - [Repealed]
- Section 47:315.2 - [Repealed]
- Section 47:315.3 - [Repealed]
- Section 47:315.4 - Sales and use tax credit; waiver of homestead exemption
- Section 47:315.5 - [Repealed]
- Section 47:316 - Collector to provide forms
- Section 47:317 - [Repealed]
- Section 47:318 - Disposition of collections