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

Exemption Table
Taxable rate of transactions affected by partial suspensions of exemptions
Louisiana
Revised 07/01/92– 07/01/93– 07/01/94– 07/01/96– 10/01/96– 07/01/97– 07/01/98– 07/01/00–
Statute Description 06/30/93 06/30/94 06/30/96 09/30/96 06/30/97 06/30/98 06/30/00 6/30/02
(A) Purchases of contract carrier buses used at least Subject to the full 4% state sales tax until 06/30/98 4%/0% 0% 0%
80% in interstate commerce with a minimum
passenger capacity of 35 persons and a gross
vehicle weight of 26,000 pounds.
Effective 06/30/98.
47:305.50 (B) Railroad rolling stock manufactured in this state This exemption is sheltered 1% 0% 0% 0% 0%
continued for use in interstate commerce. from the suspension of
exemptions beginning 07/01/96.
Taxed at 1% (LRD) until 10/01/96.
47:305.51 Purchases of utilities by approved steelworks and Subject to full 4% state sales tax 0% 4%/0%
blast furnaces under certain specified conditions. until 07/01/98
*4% tax applicable from 07/01/00 until 4/01/01.
47:315.1 Refunds of sales/use taxes paid on property 0% 0% 0% 0% 0% 0% 0% 0%
destroyed in a natural disaster in Louisiana
when declared so by the United States president.
47:315.2 Materials used in the restoration, renovation, 3% 4% 4% 4% 4% 3% 3% 4%
40:582.1 through or rehabilitation of existing structures or in
40:582.7 new housing construction in certain designated
47:1515. areas.
33:2718.3
47:315.3 Refunds of sales taxes paid on leases and 0% 0% 0% 0% 0% 0% 0% 0%
purchases of corporeal movable property
after property paid by or under the provisions
of Medicare. *Effective 08/15/94. Transactions
occurring before that date are eligible under
this refund provision.
47:1121-1128 Purchases made by qualifying motion picture 1% 1% 1% 1% 0% 0% 0% 0%
production companies. Requires prior approval
from the Department of Economic Development.
47:6001 Antique airplanes held by private collectors, 3% 4% 4% 4% 4% 3% 3% 4%
and not being used for commercial purposes.
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