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

Foreword
Foreword
This handbook contains general Louisiana sales and use tax information from the Louisiana Tax Guide, the
current text of the Louisiana sales and use tax law and regulations, and a table of tax rates for suspended
exemptions. Inconsistencies in spelling, capitalization, and punctuation are due to the differences of the
quoted source materials.
Louisiana Revised Statutes 47:301 through 47:335.9 are current through the 2001 2nd Extraordinary Session
of the Louisiana Legislature. Listed after each statute is the pertinent regulation or rule that has been
promulgated by this department in accordance with the Administrative Procedures Act of 1981. The codified
section numbers used for the regulations are those appearing in Title 61, Part I, of the Louisiana Administrative
Code.
Louisiana’s total sales and use tax rate is 4 percent. This rate is comprised of 2 percent tax levied by Revised
Statute 47:302, 1 percent tax levied by Revised Statute 47:321, .97 percent tax levied by Revised
Statute 47:331, and .03 percent levied by the Tourism Promotion District. Many Louisiana parishes, municipalities,
school boards, and special districts levy and collect additional sales and use taxes at the local
level. The regulations in this handbook, however, apply only to state sales taxes. While we cannot issue official
rulings on local tax matters, we can provide, upon request, an unofficial list of local sales and use tax
rates, along with the addresses and telephone numbers of local tax authorities.
Since July 1, 1986, most exemptions from the Louisiana general sales tax have been either partially or fully
suspended. Currently, exemptions that are not protected from suspension will be subject to a 4 percent tax
until June 30, 2002. The table on pages 142–155 of this booklet gives a more detailed explanation of the
suspensions and rates for recent years.
This book should answer most questions about Louisiana state sales tax. If you need additional information,
please contact our Taxpayer Services Division at (225) 219-7356.
Cynthia Bridges
Secretary
Louisiana Department of Revenue
Louisiana Sales Tax Law and Regulations
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