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

R.S. 47:303(D)
or not sales and use taxes collected for each
political subdivision have been properly and correctly
distributed in accordance with law during
the period under audit. The cost of such audit
shall be prorated to all local political subdivisions
for whom the vehicle commissioner collects
sales and use taxes on the basis of total tax dollars
distributed to each local political subdivision,
and the vehicle commissioner shall withhold the
cost of such audit from taxes collected. In the
event the audit determines that adjustments to
tax distributions are required, the vehicle commissioner
shall adjust future tax distributions to
applicable tax recipient bodies. The prescriptive
period for adjustments under this Section shall
be three years from the thirty-first day of December
of the year in which such taxes became due.
(iv) All such agreements now existing between any
political subdivision and the secretary are hereby
declared valid and the function of the secretary
thereunder are hereby transferred to the director
of public safety as vehicle commissioner.
Amended by Acts 1990, No. 427, eff. Sept. 7,
1990.
(4) The provision contained in R.S. 47:301(10) in
the second unnumbered paragraph which excludes
isolated or occasional sales from the definition
of a sale at retail is not to apply to the sale
of vehicles which are the subject of this subsection.
Isolated or occasional sales of vehicles are
hereby defined to be sales at retail and as such are
subject to the tax.
(5) Notwithstanding the provisions of this Section,
a certificate of title or vehicle registration
license may be issued to a purchaser by the
secretary of the Department of Public Safety if he
is so authorized in writing by the secretary of the
Department of Revenue. The secretary of the
Department of Revenue shall grant such authorization
upon written application by the purchaser
to said secretary showing that:
(a) all state and local taxes and fees due by the
purchaser were paid in good faith at the time of
purchase to a motor vehicle dealer,
(b) the motor vehicle dealer has not remitted the
taxes and fees to the secretary of the Department
of Public Safety,
(c) the motor vehicle dealer has refused or is
unable to answer a written demand by the purchaser
that the taxes and fees be paid to the
secretary of the Department of Public Safety, and
(d) the certificate of title or vehicle registration
license has not been issued within six months
after the date of sale.
A refusal by the secretary of the Department of
Revenue to authorize the issuance of a certificate
of title or a vehicle registration license may be
appealed to the Board of Tax Appeals within sixty
days from the date the application for a certificate
of title is denied by the secretary of the Department
of Revenue.
(6) Those lessors or renters subject to the tax
levied by R.S. 47:551 may directly transfer the
cost of any local sales and use taxes paid on any
automobile purchased for lease or rental by allocating
such taxes to each automobile rental contract.
Such allocation shall be determined by a
schedule promulgated by the secretary of the
Department of Revenue and Taxation and shall be
collected by such lessors or renters. The schedule
shall be based on automobile purchases in the
year prior to the particular allocation assessed.
The secretary shall promulgate such other rules
as he deems necessary to ensure that the allocation
provided in this Paragraph is equitable and is
not in excess of the actual local sales taxes paid
by such lessors and renters.
Added by Acts 1993, No. 569, eff. July 1, 1993.
(7) Whenever a licensed dealer in motor vehicles
sells, assigns, or otherwise transfers an agreement
for the lease of a motor vehicle to a licensed
lessor of motor vehicles for whom the licensed
dealer has prepared the agreement, the transfer
shall include all unremitted taxes collected by the
licensed dealer, and the licensed lessor shall have
the sole responsibility for remitting such taxes to
the proper taxing authorities.
Amended by Acts 2001, No. 13, eff. August 15,
2001.
C. Auctioneers.
All auctioneers shall register as dealers and shall
display their registration to the public as a condition
of doing business in this state. Such auctioneers
or the company which they represent shall be
responsible for the collection of all local and state
taxes on articles sold by them and shall report
and remit to the collector as provided in this
Chapter.
D. Collection of tax on motorboats and vessels.
The secretary of the Louisiana Department of
Wildlife and Fisheries shall not register or issue a
Louisiana Sales Tax Law and Regulations 57