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Rs 47:360 Exemptions

§360. Exemptions

A. Individuals who are blind and their widows or orphans. License taxes levied by

this Chapter shall not apply to individuals who are blind, who are exempted from license

taxes by R.S. 23:3031 through 3033. The exemption provided by this Subpart shall apply

only where the business is conducted by any individual who is blind exclusively for his own

support or the support of his family.

B. Artists and craftsmen. Any occupational license tax imposed on retail dealers not

having a fixed place of business shall not apply to Louisiana artists and craftsmen who

display their own original art and handicraft for sale at functions sponsored by nonprofit

organizations.

C. Nonprofit organizations. (1) The occupational license tax required by this

Chapter shall not apply to those qualified nonprofit organizations which are exempt from the

collection of sales and use taxes under the provisions of R.S. 47:305.14 or from the payment

of federal income taxes under the applicable provisions of the Internal Revenue Code.

(2) This Subsection shall not be construed to exempt museums, menageries, circuses,

or other traveling shows from the license required by R.S. 47:359(H) unless all of the

proceeds from such shows are used for charitable, educational, or religious purposes of the

sponsoring qualified nonprofit organizations. It is the intention of this Subsection to exempt

such traveling shows where its entire proceeds, except for necessary expenses connected

therewith, are used for the charitable, educational, and religious purposes of the sponsoring

qualified nonprofit organization.

D. Wholesale dealers in certain alcoholic beverages. There shall be no license tax

imposed, assessed, or collected under the provisions of this Chapter on any person engaged

in the business of selling at wholesale, malt, vinous, spirituous, alcoholic, or intoxicating

liquor containing more than six per centum of alcohol by volume, and beer, porter, ale, fruit

juices, and wine containing more than one-half per centum of alcohol by volume.

E. Other exempted businesses. (1) Banks, homestead and building and loan

associations, editors, cooperative-owned bank service companies, over-the-air broadcasters,

as defined by the Federal Communications Commission, publishers, clerks, laborers,

ministers of religion, school teachers, graduated trained nurses, those engaged in agricultural

or horticultural pursuits, those operating sawmills, and corporations organized and operated

for the purpose of lending money to farmers for production purposes, the stock of which is

owned by farmer members and employees of such corporations, shall be exempted from any

provisions of this Chapter.

(2) For purposes of this Subsection, "bank service company" shall mean either of the

following:

(a) Any corporation which is organized to perform services authorized by 12 U.S.C.

1861 et seq., and all of the capitol stock of which is owned by one or more insured banks.

(b) Any limited liability company which is organized to perform services authorized

by 12 U.S.C. 1861 et seq., and all of the members of which are one or more insured banks.

F. Manufacturers. Manufacturers shall be exempted from any provisions of this

Chapter; however, manufacturers who sell their manufactured articles at retail shall be

subject to the payment of a license tax on such retail sales as fixed by this Chapter.

G. Persons with disabilities. There shall be no license tax imposed, assessed, or

collected under the provisions of this Chapter on any person who is disabled to the extent

that he is home-bound, confined to a bed or wheelchair, requires the aid and attendance of

another person, and is unable to enter the normal work force.

H. Minors. There shall be no license tax imposed, assessed, or collected under the

provisions of this Chapter on any minor engaging in business with sales of less than five

hundred dollars per year.

Amended by Acts 1962, No. 351, §1; Acts 1986, No. 1017, §1, eff. Jan. 1, 1987; Acts

1988, No. 638, §1; Acts 1988, No. 752, §1, eff. Jan. 1, 1989; Acts 1989, No. 709, §1; Acts

1991, No. 259, §1; Acts 2004, No. 703, §1, eff. July 6, 2004; Acts 2010, No. 939, §9, eff.

July 1, 2010; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2016, No. 198, §1.

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Local Government
Louisiana
3
8
0
John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

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