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

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Sales Tax Ordinances Section 7. The District is hereby authorized to select a CPA/Verification Agent pursuant to a solicitation for offers by the District, in a form approved by Bond Counsel and the Financial Advisor, and is further authorized to enter into an appropriate agreement with such firm. Section 8. The District hereby further authorizes the Escrow Trustee to give notice of defeasance of the District’s Sales Tax Bonds in substantially the form set forth as an exhibit to the Escrow Agreement. Section 9. It is recognized that there are two Interest Rate Ceiling Agreements (the “Agreements”) with Merrill Lynch Capital Services, Inc. (“Merrill Lynch”), and that in connection with the retirement of the Series 1988 Bonds, there will be termination payments required to be made to Merrill Lynch with respect to the Agreements. The Financial Advisor and Bond Counsel are hereby authorized to make such termination payments up to an amount not exceeding $6,500,000 after receiving a written direction from the Chairman of the District to pay such amount. Section 10. In connection with the defeasance and retirement of all of the Sales Tax Bonds, Bond Counsel and the Financial Advisor are hereby directed to explore all options concerning the defeasance of the Sales Tax Bonds, including a fixed rate conversion of the variable rate bonds if such conversion would result in reducing the costs of defeasance and to proceed with any such option. Section 11. In addition, if it is determined that additional moneys are need to complete the defeasance plan referred to herein, then the Chairman or the Vice Chairman of the District are authorized to direct the Trustee to segregate the Tax revenues of the District which are collected by the District in June, 1996 and apply such moneys to the completion of the defeasance. Section 12. This resolution shall be effective immediately upon adoption, conditioned, however, upon House Bill No. 1 and House Bill No. 204 becoming law. 140 August 2001
Sales Tax Ordinances Table of Tax Rates for Suspended Exemptions Louisiana Sales Tax Law and Regulations 141
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Sales Tax Statutes and Regulations
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Contents ii October 2000
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Contents LAC 61:I.4404. Seeds Used
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Contents LAC 61:I.4371. Sales Tax R
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General Information Who must file T
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General Information (a) (b) Effecti
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General Information (6) Drugs presc
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General Information (37) Sales, pur
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General Information R-1023 Exemptio
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Sales Tax Law and Regulations Louis
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R.S. 47:301(3)(d) R.S. 47:301. Defi
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R.S. 47:301(7)(e) the seller or its
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R.S. 47:301(10)(a) in identifying o
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R.S. 47:301(10)(l) considered a “
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R.S. 47:301(13)(d) (s) The term “
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R.S. 47:301(14)(i) amusement” as
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R.S. 47:301(14)(i) standard numeric
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R.S. 47:301(14)(i) services into a
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R.S. 47:301(14)(i) Text of subitem
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R.S. 47:301(17) ment that substanti
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R.S. 47:301(18)(d) leased or rented
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LAC 61:I.4301.C benefit or advantag
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LAC 61:I.4301.C indirectly, or thro
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LAC 61:I.4301.C as exempt has no be
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LAC 61:I.4301.C (j). costs incurred
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LAC 61:I.4301.C property by funeral
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LAC 61:I.4301.C any necessary repai
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R.S. 47:302(A)(2) 3. vehicles used
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R.S. 47:302(H) under the provisions
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R.S. 47:302(P) M. Notwithstanding a
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HCR 63 usage shall be based on indu
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R.S. 47:303(A)(3) term of the lease
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R.S. 47:303(D) or not sales and use
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LAC 61:I.4307.B be imported. This t
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LAC 61:I.4307.B Taxation is permitt
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R.S. 47:303.1(B)(2) such as a cance
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LAC 61:I.4311.C total tax collected
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HCR 160 suant to R.S. 47:331 by vir
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R.S. 47:305(D)(1) this Chapter. Thi
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R.S. 47:305(F) ter if the meals are
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LAC 61:I.4401.D vices and horses us
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LAC 61:I.4401.H chased. Sales of fo
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LAC 61:I.4403.B the gross proceeds
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LAC 61:I.4406 which will be harvest
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R.S. 47:305.10(C) allow for the pro
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LAC 61:I.4410.E I. The exemptions f
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LAC 61:I.4412 taxes levied by the s
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LAC 61:I.4418 be genuine. Sponsorsh
Page 97 and 98: R.S. 47:305.20(C) B. This sponsorsh
Page 99 and 100: R.S. 47:305.25(B) Such retail deale
Page 101 and 102: R.S. 47:305.31(E) Property shall be
Page 103 and 104: R.S. 47:305.40(B) licensed and regi
Page 105 and 106: R.S. 47:305.45(B) R.S. 47:305.43. E
Page 107 and 108: R.S. 47:305.50 for this exemption w
Page 109 and 110: R.S. 47:306(B)(2) political subdivi
Page 111 and 112: R.S. 47:306(D)(2) tangible personal
Page 113 and 114: LAC 61:I.4351.C 1. Upon registratio
Page 115 and 116: LAC 61:I.4373.F contract shall be p
Page 117 and 118: R.S. 47:307(B) date of this regulat
Page 119 and 120: LAC 61:I.4359.D B. In order to insu
Page 121 and 122: R.S. 47:313 competent jurisdiction
Page 123 and 124: R.S. 47:315(B) putting in default,
Page 125 and 126: LAC 61:I.4371 names of debtors whos
Page 127 and 128: R.S. 47:318(D) sales tax collection
Page 129 and 130: LAC 61:I.4309 Added by Acts 2000, N
Page 131 and 132: R.S. 47:331(C) Section 3 of Acts 19
Page 133 and 134: R.S. 47:335.2.7 Added by Acts 2001,
Page 135 and 136: R.S. 47:335.9 that allows a seller
Page 137 and 138: Sales Tax Ordinances Louisiana Sale
Page 139 and 140: Sales Tax Ordinances item or articl
Page 141 and 142: Sales Tax Ordinances as provided by
Page 143 and 144: Sales Tax Ordinances valid, or lega
Page 145 and 146: Sales Tax Ordinances Section 4. Sev
Page 147: Sales Tax Ordinances mate amounts:
Page 151 and 152: Exemption Table Taxable rate of tra
Page 165 and 166: Index
Page 167 and 168: Catalogs ..........................
Page 169 and 170: Fuels boiler fuel..................
Page 171 and 172: Organ, human ......................
Page 173 and 174: Trucks, used in interstate commerce
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