Sales Tax Statutes and Regulations - Louisiana Department of ...

R.S. 47:306(D)(2)
tangible personal property who has been registered
with and filing sales tax returns with the
Department of Revenue for a minimum of one
year, whose sales of tangible personal property for
a consecutive twelve-month period, exclusive of
the tax due on purchases by the dealer, was three
million dollars or more, and who timely filed his
returns for the period and timely remitted the tax
shown due on the returns. The secretary shall
determine the base period for a dealer’s eligibility.
Any exemption identification number shall be
effective for a period not to exceed five years as
determined by the secretary, provided that the
secretary can reissue exemption identification
numbers to dealers who continue to meet the
qualifications under this Paragraph and can revoke
the exemption identification numbers of
dealers who no longer meet the qualifications.
The secretary is authorized to refuse the issuance
of an exemption number to or to revoke the
exemption number of any dealer when, in the
opinion of the secretary, the dealer’s audit, filing,
or payment histories indicate that a greater level
of tax compliance could be achieved by the dealer’s
payment of the advance sales tax on purchases of
tangible personal property for resale.
Amended by Acts 2001, No. 68, eff. January 1,
2001
(b) Eligibility for the exemption identification numbers
provided for in Subparagraph (a) shall be
based on the sales of tangible personal property
attributable to each sales location of the dealer
applying to the secretary for an exemption identification
number. However, the secretary, by
rule, is authorized to provide standards, not
inconsistent with these provisions, for the issuance
of exemption numbers to multi-location
consolidated sales tax filers, and to new business
locations of dealers who have received exemption
identification numbers under Subparagraph (a).
Added by Acts 1998, No. 62, eff. January 1, 1999.
C. Advance collections. Notwithstanding any other
provision of law to the contrary, and in accordance
with the authority and procedures provided
for under the provisions of Subsection B
hereof, the parish, municipal, school board or
other local governing bodies of the parish in which
the state capitol is located and of Caddo Parish
are hereby authorized to require manufacturers,
wholesalers, jobbers and suppliers to collect sales
taxes levied by them in advance from dealers to
whom they sell; provided, however, that such
advance collections shall be subject to the same
laws, rules and regulations as are applicable to
advance collections of state sales taxes, and provided
further that dealers and the wholesalers,
manufacturers, jobbers and suppliers are domiciled
in the parish in which said state capitol is
located and in the case of Caddo Parish that said
dealers and the wholesalers, manufacturers, jobbers
and suppliers are domiciled in the parish of
Caddo.
D. Registration by nonresident prime contractor.
(1) Prior to commencing work on any construction
contract which in the aggregate exceeds three
thousand dollars, any nonresident prime contractor,
as defined in R.S. 47:9(A)(2), shall:
(a) Register the contract with the Department of
Revenue in accordance with the provisions of R.S.
47:9(A)(1) and obtain a certificate in a form to be
determined by the secretary, which certificate
shall identify the construction project registered
and recite the total amount of the contract.
(b) File with the department a surety bond or a
blanket surety bond for all contracts, sufficient to
cover all taxes due on the contract or contracts, in
accordance with the provisions of R.S. 47:9(B)(1).
(c) Register the contract with the central collection
agency for local and use taxes of the parish in
which the contract is to be performed. The central
collection agency shall issue a certificate in a form
determined by the secretary, following the requirements
in Subparagraph (a) of this Paragraph,
certifying that all requirements for surety
bonds established by local ordinances applicable
to the location of the project have been met.
(2)(a) No state entity, including but not limited to
the office of the state fire marshal, or local governing
authority charged with the responsibility of
issuing any permit, license, or certificate necessary
for the lawful commencement of any construction
contract subject to the provisions of this
Subsection, shall issue such permit, license, or
certificate until sufficient proof of possession of
the certificates obtained as provided in this Subsection
for that project is shown by the applicant.
(b) Any person failing to execute any bond herein
provided before beginning the performance of any
contract shall be denied the right to perform such
contract until he complies with such requirements.
The secretary of the Department of Revenue
shall have the right to enjoin the performance
of the contract until a satisfactory bond is executed
and filed, and the secretary may also
impose a penalty for commencing of two hundred
Louisiana Sales Tax Law and Regulations 103