Title 47. Revenue and Taxation

Subtitle II. Provisions Relating to Taxes Collected and Administered by the Collector of Revenue

Chapter 2-D. Uniform Local Sales Tax Code

Part C. Definitions, Exclusions, Exemptions, and Other Prohibitions

47:337.9     Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other exemptions applicable

A. Except as provided for in this Chapter, the Uniform Local Sales Tax Code, the sales and use tax exemptions in Chapters 2, 2-A, and 2-B of this Title as set forth in the provisions of law cited in the following Subsections of this Section, and no other, shall apply to the sales and use taxes of political subdivisions. The use of the “key words” following the statutory citations in this Section are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.

B. R.S. 47:302(D), “key words”: advertising services rendered by an advertising business.

C. (1) R.S. 47:305(A)(1), “key words”: direct sales of livestock, poultry, and other farm products.

(2) R.S. 47:305(A)(3), “key words”: the sale of agricultural commodities as a raw product.

(3) R.S. 47:305(A)(4), “key words”: the purchase of feed and feed additives.

(4) R.S. 47:305(B), “key words”: farm products used by farmers.

(5) R.S. 47:305(C), “key words”: returned motor vehicles.

(6) R.S. 47:305(D)(1)(a), “key words”: gasoline.

(7) R.S. 47:305(D)(1)(b), “key words”: steam.

(8) R.S. 47:305(D)(1)(c), “key words”: water.

(9) R.S. 47:305(D)(1)(d), “key words”: electric power or energy and fuel.

(10) Repealed by Acts 2007, No. 480, § 2.

(11) R.S. 47:305(D)(1)(f), “key words”: farm fertilizer and containers.

(12) R.S. 47:305(D)(1)(g), “key words”: natural gas.

(13) R.S. 47:305(D)(1)(h), “key words”: boiler fuel except refinery gas.

(14) R.S. 47:305(D)(1)(i), “key words”: demonstrators.

(14.1) R.S. 47:305(D)(1)(k), “key words”: prosthetic devices.

(15) R.S. 47:305(D)(1)(t), “key words”: devices utilized or prescribed by dentists.

(16) R.S. 47:305(D)(2), “key words”: sales of meals.

(17) R.S. 47:305(D)(4)(b), “key words”: the procurement and administration of cancer and related chemotherapy prescription drugs used exclusively by the patient in his medical treatment.

(18) R.S. 47:305(D)(5)(a), “key words”: the sale of prescription drugs under the pharmaceutical vendor program for Title XIX of the Social Security Act as administered by the Department of Health and Human Resources of the state of Louisiana.

(19) R.S. 47:305(D)(5)(a), “key words”: Beginning January 1, 1999, for the sale of prescription drugs under Title XXI of the Social Security Act as administered by such department; retroactivity.

(20) R.S. 47:305(D)(5)(b), “key words”: the administration of prescription drugs used exclusively by the patient in the medical treatment of various diseases or injuries.

(21) R.S. 47:305(D)(6), “key words”: exemptions from the state sales and use tax provided in R.S. 47:305 in existence as of the effective date of Act 205 of 1978, except as otherwise specifically provided in R.S. 47:305(D); the requirement concerning specifically providing in the title and body of any Act subsequent to the effective date of that Act that it is applicable to a political subdivision in order for such Act to be effective.

(22) R.S. 47:305(E), “key words”: articles of tangible personal property imported into a taxing jurisdiction, or produced or manufactured in a taxing jurisdiction, for export, and for bona fide interstate commerce; the intention of any local ordinance and this Chapter that a tax be levied on the sale at retail, the use, the consumption, the distribution, and the storage to be used or consumed in the taxing jurisdiction, of tangible personal property after it has come to rest in the taxing jurisdiction and has become a part of the mass of property in the taxing jurisdiction.

(23) R.S. 47:305(F), “key words”: broadcasters or exhibit rights.

(24) R.S. 47:305(G), “key words”: home renal dialysis machines.

(25) R.S. 47:305(H), “key words”: demonstrators.

(26) R.S. 47:305(I), “key words”: drilling rigs and component parts.

D. (1) R.S. 47:305.1, “key words”: property which becomes component parts of ships, vessels, or barges and for materials and supplies purchased for vessels operating exclusively in foreign or interstate coastwise commerce.

(2) R.S. 47:305.3, “key words”: seeds used in planting crops.

(3) R.S. 47:305.6, “key words:” Little Theater tickets.

(4) R.S. 47:305.7, “key words”: tickets to musical performances of nonprofit musical organizations.

(5) R.S. 47:305.8, “key words”: pesticides used for agricultural purposes.

(6) R.S. 47:305.9, “key words”: motion picture film rental.

(7) R.S. 47:305.10, “key words”: property purchased for first use outside the state.

(8) R.S. 47:305.11, “key words”: contracts prior to and within ninety days of tax levy.

(9) R.S. 47:305.13, “key words”: admissions to entertainments furnished by certain domestic nonprofit corporations.

(10) R.S. 47:305.14, “key words”: nonprofit organizations and certain newspapers.

(11) R.S. 47:305.15, “key words:” sales or purchases by blind persons.

(12) R.S. 47:305.16, “key words”: cable television installation and repair.

(13) R.S. 47:305.17, “key words”: income from coin-operated washing and drying machines in a commercial laundromat.

(14) R.S. 47:305.19, “key words”: leased vessels used in the production of minerals.

(15) Repealed by Acts 2005, No. 413, § 1, eff. July 11, 2005.

(16) R.S. 47:305.28, “key words”: gasohol.

(17) R.S. 47:305.38, “key words”: sheltered workshops for persons with intellectual disabilities.

(18) R.S. 47:305.41, “key words”: Ducks Unlimited and Bass Life.

(19) R.S. 47:305.43, “key words”: nonprofit organizations dedicated to the conservation of fish or migratory waterfowl.

(20) R.S. 47:305.44, “key words”: raw materials used in the printing process.

(21) R.S. 47:305.45, “key words”: per diem or car hire on freight cars, piggy-back cars, and rolling stock.

(22) R.S. 47:305.46, “key words”: purchases with United States Department of Agriculture Food Stamp Coupons; purchases made under the Women, Infants, and Children’s Program.

(23) R.S. 47:305.47, “key words”: pharmaceutical samples distributed without charge.

(24) R.S. 47:305.49, “key words”: catalog distribution.

(25) R.S. 47:305.50, “key words”: vehicles used in interstate commerce; rail rolling stock sold or leased in this state; railroad ties.

(26) R.S. 47:305.51, “key words”: utilities used by steelworks and blast furnaces.

(27)(a) R.S. 47:305.53, “key words”: sickle cell disease organizations.

(b) R.S. 47:305.59, “key words”: charitable residential construction.

(28) R.S. 47:305.60, “keywords”: certain water conservation equipment; Sparta Groundwater Conservation District.

(29) R.S. 47:305.61, “keywords”: certain water conservation equipment; Sparta Groundwater Conservation District.

(30) Repealed by Acts 2010, No. 1015, § 2.

(31) R.S. 47:305.68, “keywords”: Fore!Kids Foundation.

(32) R.S. 47:305.70, “keywords”: certain construction materials sold to the “Make It Right Foundation”.

(33) R.S. 47:305.71, “keywords”: certain construction materials sold to the “St. Bernard Project, Inc.”.

E. (1) Except as provided in Paragraph (2) of this Subsection, political subdivisions are prohibited from levying a sales or use tax or any other tax on diesel fuel.

(2) Political subdivisions which have continuously, uniformly, and without interruption, legally levied and collected a sales or use tax or any other excise tax on diesel fuel since January 1, 1975, are authorized to continue the levy and collection of such tax provided the conditions of Paragraph (3) are satisfied.

(3) No political subdivision may enforce the levy or collection of a sales or use tax or any other excise tax on diesel fuel unless and until such political subdivision obtains a final and non-appealable declaratory judgement from a court of competent jurisdiction declaring that the provisions of Paragraph (2) have been satisfied.

(4) No political subdivision or its agents shall have the authority to audit the records of a business located outside the boundaries of that parish in order to levy or collect a sales or use tax or any other tax on diesel fuel.

F. Notwithstanding any provision of law to the contrary, prescription drugs purchased through or pursuant to a Medicare Part B and D plan shall be exempt from the sales and use taxes imposed by any local governmental subdivision, school board, or other political subdivision whose boundaries are not coterminous with the state.

Added by Acts 2003, No. 73, § 1, eff. July 1, 2003. Amended by Acts 2004, No. 691, § 1, eff. July 6, 2004; Acts 2005, No. 278, § 2, eff. July 1, 2005; Acts 2005, No. 397, § 1, eff. July 1, 2005; Acts 2006, No. 411, § 1, eff. July 1, 2006; Acts 2006, No. 608, § 1, eff. July 1, 2006; Acts 2007, No. 457, § 1, eff. July 1, 2007; Acts 2007, No. 471, § 1, eff. July 1, 2007; Acts 2009, No. 442, § 1, eff. July 1, 2009; Acts 2009, No. 462, § 1, eff. July 1, 2009; Acts 2011, No. 374, § 2, eff. June 30, 2011; Acts 2011, No. 385, § 1, eff. July 1, 2012; Acts 2011, No. 387, § 1, eff. July 1, 2012; Acts 2012, No. 266, § 1, eff. July 1, 2012; Acts 2014, No. 811, § 25, eff. June 23, 2014; Acts 2015, No. 468, § 1, eff. July 1, 2015.