Title 47. Revenue and Taxation
Subtitle II. Provisions Relating to Taxes Collected and Administered by the Collector of Revenue
Chapter 2. Sales Tax
47:302 Imposition of tax
A. There is hereby levied a tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state, of each item or article of tangible personal property, as defined herein, the levy of said tax to be as follows:
(1) At the rate of two per centum (2%) of the sales price of each item or article of tangible personal property when sold at retail in this state; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the state, and to include each and every retail sale.
(2) At the rate of two per centum (2%) of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state; provided there shall be no duplication of the tax.
B. There is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property, as defined herein; the levy of said tax to be as follows:
(1) At the rate of two per centum (2%) of the gross proceeds derived from the lease or rental of tangible personal property, as defined herein, where the lease or rental of such property is an established business, or part of an established business, or the same is incidental or germane to the said business.
(2) At the rate of two per centum (2%) of the monthly lease or rental price paid by lessee or rentee, or contracted or agreed to be paid by lessee or rentee to the owner of the tangible personal property.
C. (1) There is hereby levied a tax upon all sales of services, as herein defined, in this state, at the rate of two percent of the amounts paid or charged for such services.
(2) The tax levied in this Section shall be collected from the dealer, as defined herein, shall be paid at the time and in the manner hereinafter provided, and shall be in addition to all other taxes, whether levied in the form of excise, license, or privilege taxes, and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of this Title.1
D. Notwithstanding any other provision of law to the contrary, no sales or use tax of any taxing authority shall be levied on any advertising service rendered by an advertising business, including but not limited to advertising agencies, design firms, and print and broadcast media, or any member, agent, or employee thereof, to any client whether or not such service also involves a transfer to the client of tangible personal property. However, a transfer of mass-produced advertising items by an advertising business which manufactures the items itself to a client for the client’s use, which transfer involves the furnishing of minimal services other than manufacturing services by the advertising business shall be a taxable sale or use of tangible personal property; provided that in no event shall tax be levied on charges for creative services which are separately invoiced.
E. No exemption from the state sales and use tax granted after the effective date of this Act and granted pursuant to the provisions of this Chapter or Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable to any sales and use tax levied by any local governmental subdivision or school board unless the state exemption specifically provides that it applies to such sales and use tax levies. In the absence of any such specific application of the state exemption to sales and use tax levies of any local governmental subdivision or school board, any state exemption granted pursuant to the provisions of this Chapter or Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950 shall be applicable only to the levy and collection of the state sales and use tax.
F. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period August 1, 1988 through June 30, 1989, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.15, 305.20, 305.37, 305.38, and 305.46, and R.S. 51:1787, shall be inapplicable, inoperable and of no effect.
G. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1990 through June 30, 1991, the exemptions to the two percent tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 39:468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 47:305.1, 47:305.2, 47:305.3, 47:305.8, 47:305.10, 47:305.14, 47:305.15, 47:305.20, 47:305.37, 47:305.38, and 47:305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
H. Notwithstanding any other provisions to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1991 through June 30, 1992, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, and 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
I. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1992 through June 30, 1994, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, and 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
J. Notwithstanding any other provisions of law to the contrary, including the provisions of Subsection I of this Section as proposed by House Bill 568 of the 1992 Regular Session,2 the provisions of R.S. 47:305(D)(1)(t) shall remain in effect for the period beginning on July 1, 1992 and ending on June 30, 1994.
K. An additional tax shall be levied as follows:
(1) At the rate of four percent of the sales price of each item or article of tangible personal property when sold at retail in this state; the tax to be computed on gross sales for the purpose of remitting the amount of tax due the state, and to include each and every retail sale.
(2) At the rate of four percent of the cost price of each item or article of tangible personal property when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state; provided there shall be no duplication of the tax.
(3) The tax levied under this Subsection shall be in addition to the tax levied upon such sales under Subsection A of this Section and any other tax levied under other Sections of this Chapter, and shall be subject to the same definitions, exemptions, tax credits, penalties, and limitations now or hereafter prescribed in this Chapter.
(4) The tax levied under this Subsection shall be paid in lieu of any sales or use tax which would otherwise be levied and collected by a local political jurisdiction of this state.
(5) The tax levied under this Subsection shall be levied and collected only from vendors who qualify as a “dealer” in this state solely by virtue of engaging in regular or systematic solicitation of a consumer market in this state by the distribution of catalogs, periodicals, advertising fliers, or other advertising, or by means of print, radio, or television media, including but not limited to television shopping channels, by mail, telegraphy, telephone, computer database, cable, optic, microwave, or other communication system. A vendor who qualifies as a dealer in this state as provided in R.S. 47:301(4) is prohibited from collecting the tax imposed under this Subsection in lieu of collecting the sales and use tax imposed by a political subdivision of this state which tax is remitted directly to the political subdivision.
(6) The taxes levied under this Subsection shall be collected by the Department of Revenue, advised by the Louisiana Uniform Local Sales Tax Board. The secretary shall assess a collection fee, not to exceed one percent of the proceeds of the tax, as reimbursement for the actual cost of collection of the tax. The department shall keep the board informed on a regular basis of the collection and distribution of the taxes collected, and the board shall receive a copy of the executive budget submission of the Local Tax Division of the Board of Tax Appeals.
(7)(a) From the current collections of the tax collected under this Subsection, the secretary shall make the following distributions:
(i) The secretary shall annually provide for an interagency transfer in the amount of one hundred and thirty-two thousand dollars to the Department of State Civil Service, Board of Tax Appeals, to be expended exclusively for the purposes of its Local Tax Division.
(ii) All monies remaining after satisfaction of the requirements of Item (i) of this Subparagraph shall be distributed quarterly to the central local sales and use tax collector or, if none, the parish governing authority according to population. The central local sales and use tax collector or the parish governing authority shall at no charge distribute the tax proceeds received from the secretary to each political subdivision within the parish which levies a sales and use tax or receives a portion of the proceeds of a parishwide sales and use tax levy, in accordance with each such political subdivision’s pro rata share of local sales and use tax receipts collected on all other transactions subject to local sales and use taxes during the most recent state fiscal year for which data is available within thirty days of receipt of the proceeds.
(b) The amount specified in Item (a)(i) of this Paragraph as transferred to the Department of State Civil Service, Board of Tax Appeals, shall be increased by fifty-five thousand dollars on July 1, 2015, by thirty-two thousand dollars on July 1, 2016, and by five thousand dollars on the first day of each of the two subsequent fiscal years. The amounts specified in Subparagraphs (a) and (b) of this Paragraph shall be transferred by the secretary within the first thirty days of each fiscal year and the Department of State Civil Service, Board of Tax Appeals, may retain all funds which are transferred as directed in Subparagraphs (a) and (b) of this Paragraph.
L. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1994 through June 30, 1996, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, and 305.46, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
M. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1996 through June 30, 1998, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
N. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 1998 through June 30, 2000, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
O. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 2000 through June 30, 2002, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
P. Notwithstanding any other provision of law to the contrary and specifically notwithstanding any provision enacted during the 2002 Regular Session which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305.51 shall be applicable, operable, and effective for the period April 1, 2001 through June 30, 2004.
Q. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 2002 through June 30, 2004, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
R. (1) Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period July 1, 2004, through June 30, 2009, the exemptions to the tax levied pursuant to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, 305.50, and 305.51, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect.
(2) Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, the exemption provided for in R.S. 47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective from July 1, 2007, through June 30, 2018.
(3) Notwithstanding any other provision of law to the contrary which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective from January 1, 1998, through June 30, 2018.
S. Notwithstanding any other provision of law to the contrary and specifically notwithstanding any provision enacted during the 2004 First Extraordinary Session of the Legislature which makes any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305.51 shall be applicable, operable, and effective for all taxable periods beginning on or after July 1, 2007, through June 30, 2018.
T. Notwithstanding any other provision of law to the contrary and specifically notwithstanding any provision enacted to make any sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 47:305(A)(5)(b) shall be applicable, operable, and effective from July 1, 2009, through June 30, 2018.
U. Collection of consumer use tax. It is the duty of the secretary of the Department of Revenue to collect all taxes imposed pursuant to this Chapter and Chapters 2-A and 2-B of this Subtitle which may be due upon the sale by a remote retailer of tangible personal property or services in Louisiana. The secretary is authorized and directed to employ all means available to ensure the collection of the tax in an equitable, efficient, and effective manner.
V. (1) In addition to the definition of “dealer” as provided in R.S. 47:301(4) for purposes of the consumer use tax, the term “dealer” includes every person who manufactures or produces tangible personal property for sale at retail, for use or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. “Dealer” is further defined to mean:
(a) Any person engaging in business in the taxing jurisdiction which shall mean the solicitation of business through an independent contractor or any other representative pursuant to an agreement with a Louisiana resident or business under which the resident or business, for a commission, referral fee, or other consideration of any kind, directly or indirectly, refers potential customers, whether by link on an internet website, an in-person oral presentation, telemarketing, or otherwise to the seller. If the cumulative gross receipts from sales of tangible personal property to customers in this state who are referred to the person through such an agreement exceeds fifty thousand dollars during the preceding twelve months, the presumption regarding the status of that person as a dealer may be rebutted if the person can demonstrate, to the satisfaction of the secretary, that he cannot reasonably be expected to have gross receipts in excess of fifty thousand dollars for the succeeding twelve months.
(b) Any person selling tangible personal property or services, the use of which is taxed pursuant to this Chapter, who:
(i) Sells the same or a substantially similar line of products as a Louisiana retailer under the same or substantially similar business name, using the same trademarks, service marks, or trade names that are the same or substantially similar to those used by the Louisiana retailer.
(ii) Solicits business and develops and maintains a market in Louisiana through an agent, salesman, independent contractor, solicitor, or other representative pursuant to an agreement with a Louisiana resident or business, hereinafter referred to collectively as an “affiliated agent”, under which the affiliated agent, for a commission, referral fee, or other consideration of any kind engages in activities in this state that inure to the benefit of the person in the person’s development or maintenance of a market for its goods or services in the state, to the extent that those activities of the affiliated agent are sufficient to satisfy the nexus requirement of the United States Constitution. For purposes of this Subparagraph, such activities of the affiliated agent shall include referral of potential customers to the person, either directly or indirectly, whether by link on an internet website or otherwise.
(c) In addition to those persons established as dealers according to Subparagraph (b) of this Paragraph, the provisions of this Subsection shall be presumed by a taxing authority to apply to any person who holds a substantial ownership interest, directly or through a subsidiary, in a retailer maintaining sales locations in Louisiana, or to any person who is owned in whole or in substantial part by a retailer maintaining sales locations in Louisiana, or by a parent or subsidiary thereof. For purposes of this Paragraph, “substantial ownership interest” means affiliated persons with respect to each other where one of such persons has an ownership interest of more than five percent, whether direct or indirect, in the other, or where an ownership interest of more than five percent, whether direct or indirect, is held in each of such persons by another person or by a group of other persons which are affiliated persons with respect to each other.
(2) A dealer, as defined in and for the purposes of this Subsection, shall file all applicable sales and use tax returns and remittances through the electronic filing options available for such purposes. Further, such dealer shall specifically collect the tax authorized by Paragraph (K)(5) of this Section.
(3) The provisions of this Subsection holding that certain business activities conducted by certain persons establishes the person as a dealer for the purposes of sales and use tax levied by the state shall not be used in the determination of whether such persons are liable for the payment of income and franchise taxes levied by the state.
W. (1) Nothing in Subsection K of this Section shall prohibit a taxpayer from electing to separately file with the applicable parish sales and use tax collector or central collection commission a use tax return and to remit the correct and full amount of use tax due pursuant to the provisions of all applicable local ordinances, hereinafter referred to as “paid local use tax return”.
(2) If a dealer has withheld and remitted tax for a specific purchase pursuant to the provisions of Subsection K of this Section from a taxpayer who subsequently files a paid use local tax return, the taxpayer may file an annual use tax refund request with the secretary, hereinafter referred to as “refund request”.
(3) A refund request shall be filed in a manner to be determined by the secretary, which may include electronic filing. The refund request may be made once per calendar year, and shall be accompanied by a copy of both of the following:
(a) All relevant paid local use tax returns.
(b) An affidavit affirming that the delivery and use of the taxable property will occur in a parish in which there is no use tax imposed by any local taxing authority, which affidavit has been filed with the local sales and use tax commission established under Paragraph (K)(6) of this Section.
(4) The secretary shall pay any refund due pursuant to this Subsection from current collections of any tax levied pursuant to Subsection K of this Section.
(5) The denial of any refund, or the failure to act within one year of the filing of the refund request, shall be appealable in the same manner as is provided for in R.S. 47:1625.
(6) Until the establishment of the Louisiana Sales and Use Tax Commission for Remote Sellers pursuant to R.S. 47:339(A)(2) and (B)(3), dealers as defined in R.S. 47:301(4)(m), shall specifically collect the additional tax authorized by Subsection K of this Section and shall file all applicable sales and use tax returns. In consultation with the commission, the secretary of the Department of Revenue shall publish notification of the establishment date of the Louisiana Sales and Use Tax Commission for Remote Sellers in a policy statement as authorized by LAC 61:III .101.
X. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, for the period April 1, 2016, through June 30, 2018, there shall be no exemptions and no exclusions to the tax levied pursuant to the provisions of this Section except for exemptions and exclusions for sales or purchases of the following items and for those items enumerated in Subsection AA of this Section:
(1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(3) Electricity, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(4) Water, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(6) Gasoline and other motor fuels subject to the state excise tax on fuel.
(7) Sales to the United States government and its agencies, as provided in R.S. 47:301(10)(g).
(8) Sales of raw agricultural products, as provided in R.S. 47:301(10)(e) and 305(A)(3).
(9) Lease or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k), piggyback trailers as provided in R.S. 47:305.45, and certain trucks and trailers in interstate commerce as provided in R.S. 47:305.50(A) and (B).
(10) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(11) Feed and feed additives for animals held for business purposes as provided in R.S. 47:305(A)(4).
(12) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(13) Sales of fertilizers and containers to farmers as provided in R.S. 47:305(D)(1)(f).
(14) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(15) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(16) Purchases, use, and lease of manufacturing machinery and equipment as provided in R.S. 47:301(3)(i)(i), (13)(k) and (28)(a).
(17) Sales of materials for further processing as provided in R.S. 47:301(10)(c)(i)(aa).
(18) Sale of 50-ton vessels and new component parts and sales of certain materials and services to vessels operating in interstate commerce as provided in R.S. 47:305.1 (A) and (B).
(19) Louisiana Tax Free Shopping Program for international visitors as provided in R.S. 51:1301.
(20) Sales of farm equipment used in poultry production as provided in R.S. 47:301(13)(c).
(21) Sales of pharmaceuticals administered to livestock for agricultural purposes as provided in R.S. 47:301(16)(f).
(22) Sales of livestock, poultry and other farm products and sales at public livestock auctions as provided in R.S. 47:305(A)(1) and (2).
(23) Materials used in the production of crawfish and catfish as provided in R.S. 47:305(A)(5) and (6).
(24) First fifty thousand dollars of farm equipment purchases as provided in R.S. 47:305.25.
(25) Fuel used on the farm as provided in R.S. 47:305.37.
(26) Taxation of electrical cooperatives as provided in R.S. 12:425.
(27) Overhaul of naval vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(28) Purchases by state and local governments as provided in R.S. 47:301(8)(c).
(29) Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state, for export as provided in R.S. 47:305(E).
(30) Parish councils on aging in R.S. 47:305.66.
(31) Articles traded in on purchases of tangible personal property as provided in R.S. 47:301(13)(a).
(32) A factory built home as provided in R.S. 47:301(16)(g).
Y. Repealed by Acts 2018, 3rd Ex.Sess., No. 1, § 2, eff. July 1, 2018.
Z. Notwithstanding the provisions of Subsection X of this Section, no amount of additional revenue shall be remitted to any tax increment financing district.
AA. Notwithstanding any other provision of this Section to the contrary, except as provided in Paragraphs (29) through (32) of this Subsection, beginning July 1, 2016, through June 30, 2018, the following specific exclusions and exemptions shall be applicable to the tax levied pursuant to the provisions of this Section:
(1) Sales of room rentals by a camp or retreat facility owned by a nonprofit organization as provided in R.S. 47:301(6)(b).
(2) Sales of room rentals by a homeless shelter as provided in R.S. 47:301(6)(c).
(3) Sales, leases, and rentals of tangible personal property and sales of services necessary to operate free hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c).
(4) Sales, leases, or rentals of tangible personal property to Boys State of Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) and (10)(r).
(5) Sales by nonprofit entities that sell donated goods as provided in R.S. 47:301(8)(f).
(6) Isolated or occasional sales of tangible personal property by a person not engaged in such business as provided in R.S. 47:301(10)(c)(ii)(bb).
(7) Sales of human tissue transplants as provided in R.S. 47:301(10)(d).
(8) Sales of food items by a youth-serving organization chartered by the United States Congress as provided in R.S. 47:301(10)(h).
(9) Sales and donations of tangible personal property by food banks as provided in R.S. 47:301(10)(j) and (18)(a)(i).
(10) Sales or purchases of fire-fighting equipment by volunteer fire departments as provided in R.S. 47:301(10)(o).
(11) Sales to, and leases, rentals, and use of educational materials and equipment used for classroom instruction by parochial and private elementary and secondary schools that comply with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii).
(12) Sales by parochial and private elementary and secondary schools that comply with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and (18)(e)(i).
(13) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to athletic and entertainment events held for or by an elementary or secondary school and membership fees or dues of nonprofit, civic associations.
(14) Sales or use of materials used directly in the collection of blood as provided in R.S. 47:301(16)(j).
(15) Sales or use of apheresis kits and leukoreduction filters as provided in R.S. 47:301(16)(k).
(16) Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses, contact lenses, and wheelchairs prescribed by physicians, optometrists, or licensed chiropractors used exclusively by the patient for personal use as provided in R.S. 47:305(D)(1)(k).
(17) Sales or use of ostomy, colostomy, and ileostomy devices and equipment as provided in R.S. 47:305(D)(1)(l).
(18) Sales or use of adaptive driving equipment and motor vehicle modifications prescribed for personal use as provided in R.S. 47:305(D)(1)(u).
(19) Sales of meals by educational institutions, medical facilities, mental institutions, and occasional meals furnished by educational, religious, or medical organizations as provided in R.S. 47:305(D)(2).
(20) Purchase or rental of kidney dialysis machines, parts, materials, and supplies for home use under a physician’s prescription as provided in R.S. 47:305(G).
(21) Sales of admissions to entertainment events by Little Theater organizations as provided in R.S. 47:305.6.
(22) Sales of admissions to musical performances sponsored by nonprofit organizations as provided in R.S. 47:305.7.
(23) Sales of admissions to entertainment events sponsored by domestic nonprofit charitable, religious, and educational organizations as provided in R.S. 47:305.13.
(24) Sales of admissions, parking fees, and sales of tangible personal property at events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1).
(25) Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit organizations as provided in R.S. 47:305.18.
(26) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels of licensed commercial fishermen as provided in R.S. 47:305.20.
(27) Sales of butane, propane, or other liquified petroleum gases for private, residential consumption as provided in R.S. 47:305.39.
(28) Sales and purchases by certain organizations that provide training for blind persons as provided in R.S. 47:305.15.
(29) Beginning July 1, 2017, through June 30, 2018, the exclusion for surface preparation, painting, and coating fixed or rotary wing aircraft and certified transport category aircraft registered outside of this state, as provided in R.S. 47:301(14)(g)(iv).
(30) Beginning July 1, 2017, through June 30, 2018, purchases and leases by qualifying radiation therapy treatment centers, as provided in R.S. 47:305.64.
(31) Beginning July 1, 2017, through June 30, 2018, sales and purchases of medical devices used by patients under the supervision of a physician, as provided in R.S. 47:305(D)(1)(s).
(32) Beginning October 1, 2017, through June 30, 2018:
(a) Sales and purchases of platinum, gold, or silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form as provided in R.S. 47:301(16)(b)(ii)(aa).
(b) Numismatic coins that have a sales price of no more than one thousand dollars as provided in R.S. 47:301(16)(b)(ii)(bb).
(c) Numismatic coins sold at a national, statewide, or multi-parish numismatic trade show as provided in R.S. 47:301(16)(b)(ii)(cc).
(33) Repealed by Acts 2018, 3rd Ex.Sess., No. 1, § 2, eff. July 1, 2018.
BB. Notwithstanding any other provision of law to the contrary, including but not limited to any contrary provisions of this Chapter, beginning July 1, 2018, through June 30, 2025, there shall be no exemptions and no exclusions to the tax levied pursuant to the provisions of this Section, except for the retail sale, use, consumption, distribution, or storage for use or consumption of the following:
(1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(3) Electricity as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(4) Water as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(6) Gasoline and other motor fuels subject to the state excise tax on fuel as provided in Article VII, Section 27 of the Constitution of Louisiana.
(7) Sales to the United States government and its agencies as provided in R.S. 47:301(10)(g).
(8) Other constructions permanently attached to the ground as provided in R.S. 47:301(16)(l).
(9) Installation charges on tangible personal property as provided in R.S. 47:301(3)(a).
(10) Installation of oil field board roads as provided in R.S. 47:301(3)(c).
(11) Transactions involving the construction or overhaul of United States Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(12) Property purchased for exclusive use outside the state as provided in R.S. 47:305.10.
(13) Sales, leases, or rentals of tangible personal property paid by or under the provisions of Medicare as provided in R.S. 47:315.3.
(14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d).
(15) Sales of raw agricultural commodities as provided in R.S. 47:301(10)(e).
(16) Sales of food by a youth-serving organization chartered by the Congress of the United States as provided in R.S. 47:301(10)(h).
(17) Tangible personal property sold or donated to a food bank as provided in R.S. 47:301(10)(j) and (18)(a)(i).
(18) Materials used in the collection of blood as provided in R.S. 47:301(16)(j).
(19) Aphaeresis kits and leuko reduction filters as provided in R.S. 47:301(16)(k).
(20) Donations to schools and food banks from resale inventory as provided in R.S. 47:301(18)(a).
(21) Manufacturer’s rebates on a new motor vehicle as provided in R.S. 47:301(3)(e) and (13)(b).
(22) Leases or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair of rail rolling stock as provided in R.S. 47:305.50(E)(2).
(23) Sales, purchases, and leases of tangible personal property by free hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c).
(24) Purchases by a nonprofit entity that sells donated goods as provided in R.S. 47:301(8)(f).
(25) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(26) Purchases of property for lease or rental as provided in R.S. 47:301(10)(a)(iii) and (18)(a)(iii).
(27) Isolated or occasional sales of tangible personal property by a person not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb).
(28) Use of a motor vehicle in Louisiana by a member of the active duty military as provided in R.S. 47:303(A)(3)(a) and 305.48.
(29) Purchases made under the Supplemental Nutrition Assistance Program through WIC Program Vouchers as provided in R.S. 47:305.46.
(30) An article traded in on the purchase of tangible personal property as provided in R.S. 47:301(13)(a).
(31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m).
(32) Stocks, bonds, notes, and other obligations or securities as provided in R.S. 47:301(16)(b)(i).
(33) Credit for sales and use taxes paid to another state on tangible personal property imported in Louisiana as provided in R.S. 47:303(A)(3)(a).
(34) Work product of certain professionals as provided in R.S. 47:301(16)(e).
(35) Purchases by a regionally accredited independent educational institution as provided in R.S. 47:301(8)(b).
(36) Sales through a coin-operated vending machine as provided in R.S.47:301(10)(b)(i).
(37) Purchases by a private postsecondary academic degree-granting institution as provided in R.S. 47:301(10)(cc) and (18)(n).
(38) Purchases of food items for school lunch and breakfast programs by a nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd).
(39) Funeral directing services as provided in R.S. 47:301(14)(j).
(40) Feed and feed additives for animals held for business purposes as provided in R.S. 47:305(A)(4).
(41) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(42) Sale of fertilizer and containers to farmers as provided in R.S. 47:305(D)(1)(f).
(43) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(44) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(45) The cost price for the printing of a news publication as provided in R.S. 47:301(3)(h).
(46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h).
(47) Leases or rentals of a crane and related equipment with an operator as provided in R.S. 47:301(7)(k).
(48) Sales by and to the state and its political subdivisions as provided in R.S. 47:301(8)(c).
(49) Sales of materials for further processing as provided in R.S. 47:301(10)(c)(i)(aa).
(50) The sales price for new farm equipment used in poultry production as provided in R.S. 47:301(13)(c).
(51) A factory built home as provided in R.S. 47:301(16)(g).
(52) Any advertising service rendered by an advertising business as provided in Subsection D of this Section.
(53) Sales of livestock, poultry, and other farm products direct from a farm as provided in R.S. 47:305(A)(1).
(54) Sales of livestock at a public sale sponsored by a breeders’ or registry association or at a livestock auction market as provided in R.S. 47:305(A)(2).
(55) Sales of agricultural commodities by a person other than the producer, for use in further processing as provided in R.S. 47:305(A)(3).
(56) Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state, for export as provided in R.S. 47:305(E).
(57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1.
(58) The sales price of new farm equipment, including polyroll tubing, as provided in R.S. 47:305.25.
(59) A truck and trailer if used at least eighty percent of the time in interstate commerce as provided in R.S. 47:305.50(A).
(60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties as provided in R.S. 47:305.45 and 305.50(F).
(61) Sales or purchases by a council on aging as provided in R.S. 47:305.66.
(62) Sales of pharmaceuticals administered to livestock for agricultural purposes as provided in R.S. 47:301(16)(f).
(63) Materials used in the production of crawfish and catfish as provided in R.S. 47:305(A)(5) and (6).
(64) Sales of room rentals by a camp or retreat facility owned by a nonprofit organization as provided in R.S. 47:301(6)(b).
(65) Sales of room rentals by a homeless shelter as provided in R.S. 47:301(6)(c).
(66) Sales, leases, and rentals of tangible personal property to Boys State of Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) and (10)(r).
(67) Sales or purchases of fire-fighting equipment by a volunteer fire department as provided in R.S. 47:301(10)(o).
(68) Sales to, and leases, rentals, and use of educational materials and equipment used for classroom instruction by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii).
(69) Sales by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and (18)(e)(i).
(70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to an athletic and entertainment event held for or by an elementary or secondary school and membership fees or dues of a nonprofit, civic association.
(71) Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, or licensed chiropractor used exclusively by the patient for personal use as provided in R.S. 47:305(D)(1)(k).
(72) Sales or use of ostomy, colostomy, and ileostomy devices and equipment as provided in R.S. 47:305(D)(1)(l).
(73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s).
(74) Sales of dental devices and materials as provided in R.S. 47:305(D)(1)(t).
(75) Sales or use of adaptive driving equipment and motor vehicle modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u).
(76) Sales or use of a meal by an educational institution, medical facility, mental institution, and an occasional meal furnished by an educational, religious, or medical organization as provided in R.S. 47:305(D)(2).
(77) Purchases or rentals of renal dialysis machines, parts, materials, and supplies for home use under a physician’s prescription as provided in R.S. 47:305(G).
(78) Sales of admission to entertainment events by a Little Theater organization as provided in R.S. 47:305.6.
(79) Sales of admission to musical performances sponsored by a nonprofit organization as provided in R.S. 47:305.7.
(80) Sales of admissions to entertainment events sponsored by domestic nonprofit charitable, religious, and educational organizations as provided in R.S. 47:305.13.
(81) Sales of admissions, parking fees, and sales of tangible personal property at events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1).
(82) Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit organizations as provided in R.S. 47:305.18.
(83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels of licensed commercial fishermen as provided in R.S. 47:305.20.
(84) Sales of butane, propane, or other liquified petroleum gases for private, residential consumption as provided in R.S. 47:305.39.
(85) Sales and purchases by certain organizations that provide training for blind persons as provided in R.S. 47:305.15.
(86) Purchases and leases by qualified radiation therapy treatment centers as provided in R.S. 47:305.64.
(87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 47:301(10)(c)(ii)(aa).
(88) Rentals or leases of certain oilfield property for re-lease or re-rental as provided in R.S. 47:301(7)(b).
(89) Sales of aircraft manufactured in Louisiana with a maximum capacity of eight persons as provided in R.S. 47:301(10)(m).
(90) Labor, materials, services, and supplies used for the repair, renovation, or conversion of drilling rig machinery and equipment which become component parts of a drilling rig used exclusively for exploration or development of minerals as provided in R.S. 47:301(14)(g)(iii).
(91) Repairs and materials used on drilling rigs and equipment used exclusively for exploration of development of minerals as provided in R.S. 47:305(I).
(92) Sales by thrift shops located on military installations as provided in R.S. 47:305.14(A)(4).
(93) Leases or rentals of vessels for use in offshore mineral production or the provision of services to those engaged in mineral production as provided in R.S. 47:305.19.
(94) Sales of gasohol as provided in R.S. 47:305.28.
(95) Sales or purchases by sheltered workshops as provided in R.S. 47:305.38.
(96) Pharmaceutical samples manufactured or imported into the state free of charge as provided in R.S. 47:305.47.
(97) The exclusion for surface preparation, painting, and coating fixed or rotary wing aircraft and certified transport category aircraft registered outside of this state, as provided in R.S. 47:301(14)(g)(iv).
(98) Sales of platinum, gold, and silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form as provided in R.S. 47:301(16)(b)(ii)(aa).
(99) Sales of certain numismatic coins as provided in R.S. 47:301(16)(b)(ii)(bb) and (cc).
(100) Purchases, use, and lease of manufacturing machinery and equipment as provided in R.S. 47:301(3)(i), (13)(k), and (28)(a).
(101) Purchase of consumables by paper and wood manufacturers and loggers assigned an industry group designation of 3211 through 3222 or 113310 pursuant to the North American Industry Classification System of 2007 as provided in R.S. 47:301(3)(k)
(102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) for use in production activity subject to the payment of state severance tax on production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb).
(103) Purchase of machinery and equipment by a utility regulated by the Public Service Commission and the city of New Orleans as provided in R.S. 47:301(16)(o).
(104) Repair services performed in Louisiana when the repaired property is delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb).
(105) Any transaction by a nonprofit electric cooperative that is exempt from tax pursuant to R.S. 12:425.
(106) Diesel fuel, butane, propane, or other gases used or consumed for farm purposes as provided in R.S. 47:305.37(A).
(107) The use of steam produced through the processing of a raw agricultural product used in a facility predominately and directly engaged in the processing of an agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based on being assigned a North American Industry Classification System Code within the agricultural, forestry, fishing, and hunting Sector 11.
(108) Refunds for purchases of tangible personal property by international travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 51:1301 et seq.
(109) Sales of tangible personal property and services at certain public facilities as provided in R.S. 39:467 and 468.
CC. The provisions of Subsection BB of this Section shall supercede and control to the extent of conflict with any other provision of law beginning July 1, 2018, through June 30, 2025.
Amended by Acts 1962, No. 172, § 1; Acts 1968, Ex.Sess., No. 5, § 1; Acts 1978, No. 205, § 2, eff. June 29, 1978; Acts 1987, No. 869, § 1; Acts 1988, No. 842, § 1, eff. Aug. 1, 1988; Acts 1988, 2nd Ex.Sess., No. 11, § 1, eff. Oct. 27, 1988; Acts 1990, No. 155, § 1, eff. July 1, 1990; Acts 1990, No. 386, § 1, eff. July 10, 1990; Acts 1991, 1st Ex.Sess., No. 4, § 1, eff. July 1, 1991; Acts 1992, No. 563, § 1, eff. July 1, 1992; Acts 1992, No. 926, § 1, eff. July 1, 1992; Acts 1994, No. 18, § 1; Acts 1994, No. 20, § 1, eff. July 1, 1994; Acts 1996, No. 5, § 1, eff. July 1, 1996; Acts 1998, No. 1, § 1, eff. July 1, 1998; Acts 2000, 1st Ex.Sess., No. 18, § 1, eff. July 1, 2000; Acts 2000, No. 22, § 5, eff. April 1, 2016; Acts 2001, 1st Ex.Sess., No. 5, § 1, eff. Mar. 27, 2001; Acts 2001, No. 1175, § 1, eff. Aug. 2, 2002, and § 3, eff. on date of final judgment substantially limiting or impairing essential elements of §§ 1 or 2; Acts 2002, No. 22, § 1, eff. July 1, 2002; Acts 2002, No. 49, § 1, eff. July 1, 2002; Acts 2003, No. 73, § 1, eff. July 1, 2003; Acts 2004, 1st Ex.Sess., No. 4, § 1, eff. July 1, 2004; Acts 2004, 1st Ex.Sess., No. 5, § 1, eff. July 1, 2004; Acts 2005, 1st Ex.Sess., No. 48, § 1, eff. Jan. 1, 2006; Acts 2007, No. 358, § 3, eff. Aug. 1, 2007; Acts 2007, No. 424, § 1, eff. July 1, 2007; Acts 2007, No. 439, § 1, eff. July 1, 2007; Acts 2007, No. 480, § 1; Acts 2009, No. 455, § 1, eff. July 1, 2009; Acts 2009, No. 473, § 1, eff. July 9, 2009; Acts 2013, No. 425, § 1, eff. July 1, 2013; Acts 2014, No. 640, § 2, eff. June 12, 2014; Acts 2015, No. 210, § 1, eff. June 23, 2015; Acts 2016, 1st Ex.Sess., No. 9, § 1, eff. April 1, 2016; Acts 2016, 1st Ex.Sess., No. 22, § 1, eff. March 14, 2016; Acts 2016, 1st Ex.Sess., No. 25, § 1, eff. April 1, 2016; Acts 2016, No. 335, § 1, eff. June 5, 2016; Acts 2016, No. 569, § 1, eff. July 1, 2017; Acts 2016, 2nd Ex.Sess., No. 12, § 1, eff. June 28, 2016; Acts 2017, No. 274, § 2, eff. June 16, 2017; Acts 2017, No. 279, § 1, eff. July 1, 2017; Acts 2017, No. 340, § 1, eff. June 22, 2017; Acts 2017, No. 395, § 1, eff. July 1, 2018; Acts 2017, No. 424, § 1, eff. June 26, 2017; Acts 2017, No. 426, § 1, eff. June 23, 2017; Acts 2018, 2nd Ex.Sess., No. 5, § 1, eff. June 12, 2018; Acts 2018, 3rd Ex.Sess., No. 1, § 1, eff. July 1, 2018.
Footnotes
1 R.S. 47:341 et seq.
2 House Bill 568 of the 1992 Regular Session was enacted as Acts 1992, No. 563.