- Page 1 and 2: Sales Tax Statutes and Regulations
- Page 3 and 4: Contents ii October 2000
- Page 5 and 6: Contents LAC 61:I.4404. Seeds Used
- Page 7 and 8: Contents LAC 61:I.4371. Sales Tax R
- Page 9 and 10: General Information Who must file T
- Page 11 and 12: General Information (a) (b) Effecti
- Page 13 and 14: General Information (6) Drugs presc
- Page 15 and 16: General Information (37) Sales, pur
- Page 17 and 18: General Information R-1023 Exemptio
- Page 19: Sales Tax Law and Regulations Louis
- Page 23 and 24: R.S. 47:301(7)(e) the seller or its
- Page 25 and 26: R.S. 47:301(10)(a) in identifying o
- Page 27 and 28: R.S. 47:301(10)(l) considered a “
- Page 29 and 30: R.S. 47:301(13)(d) (s) The term “
- Page 31 and 32: R.S. 47:301(14)(i) amusement” as
- Page 33 and 34: R.S. 47:301(14)(i) standard numeric
- Page 35 and 36: R.S. 47:301(14)(i) services into a
- Page 37 and 38: R.S. 47:301(14)(i) Text of subitem
- Page 39 and 40: R.S. 47:301(17) ment that substanti
- Page 41 and 42: R.S. 47:301(18)(d) leased or rented
- Page 43 and 44: LAC 61:I.4301.C benefit or advantag
- Page 45 and 46: LAC 61:I.4301.C indirectly, or thro
- Page 47 and 48: LAC 61:I.4301.C as exempt has no be
- Page 49 and 50: LAC 61:I.4301.C (j). costs incurred
- Page 51 and 52: LAC 61:I.4301.C property by funeral
- Page 53 and 54: LAC 61:I.4301.C any necessary repai
- Page 55 and 56: R.S. 47:302(A)(2) 3. vehicles used
- Page 57 and 58: R.S. 47:302(H) under the provisions
- Page 59 and 60: R.S. 47:302(P) M. Notwithstanding a
- Page 61 and 62: HCR 63 usage shall be based on indu
- Page 63 and 64: R.S. 47:303(A)(3) term of the lease
- Page 65 and 66: R.S. 47:303(D) or not sales and use
- Page 67 and 68: LAC 61:I.4307.B be imported. This t
- Page 69 and 70: 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
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R.S. 47:305.20(C) B. This sponsorsh
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R.S. 47:305.25(B) Such retail deale
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R.S. 47:305.31(E) Property shall be
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R.S. 47:305.40(B) licensed and regi
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R.S. 47:305.45(B) R.S. 47:305.43. E
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R.S. 47:305.50 for this exemption w
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R.S. 47:306(B)(2) political subdivi
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R.S. 47:306(D)(2) tangible personal
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LAC 61:I.4351.C 1. Upon registratio
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LAC 61:I.4373.F contract shall be p
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R.S. 47:307(B) date of this regulat
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LAC 61:I.4359.D B. In order to insu
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R.S. 47:313 competent jurisdiction
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R.S. 47:315(B) putting in default,
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LAC 61:I.4371 names of debtors whos
- Page 127 and 128:
R.S. 47:318(D) sales tax collection
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LAC 61:I.4309 Added by Acts 2000, N
- Page 131 and 132:
R.S. 47:331(C) Section 3 of Acts 19
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R.S. 47:335.2.7 Added by Acts 2001,
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R.S. 47:335.9 that allows a seller
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Sales Tax Ordinances Louisiana Sale
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Sales Tax Ordinances item or articl
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Sales Tax Ordinances as provided by
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Sales Tax Ordinances valid, or lega
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Sales Tax Ordinances Section 4. Sev
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Sales Tax Ordinances mate amounts:
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Sales Tax Ordinances Table of Tax R
- Page 151 and 152:
Exemption Table Taxable rate of tra
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Exemption Table Taxable rate of tra
- Page 155 and 156:
Exemption Table Taxable rate of tra
- Page 157 and 158:
Exemption Table Taxable rate of tra
- Page 159 and 160:
Exemption Table Taxable rate of tra
- Page 161 and 162:
Exemption Table Taxable rate of tra
- Page 163 and 164:
Exemption Table Taxable rate of tra
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Index
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Catalogs ..........................
- Page 169 and 170:
Fuels boiler fuel..................
- Page 171 and 172:
Organ, human ......................
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Trucks, used in interstate commerce