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Rs 47:337.9 Exemptions Applicable To Local Tax In Chapters 2, 2-A, And 2-B; Other Exemptions Applicable

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(10) Repealed by Acts 2007, No. 480, §2.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

Acts 2003, No. 73, §1, eff. July 1, 2003; 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

2005, No. 413, §1, eff. July 11, 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 2007, No. 480, §2; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts

2009, No. 462, §1, eff. July 1, 2009; Acts 2010, No. 1015, §; 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.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
words
key
tax
sale
sales
non
political
collect
fuel
drugs