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

R.S. 47:303.1(B)(3)
(3) The taxpayer has an annual average of fifteen
million dollars of taxable purchases or leases of
tangible personal property and taxable services
for three calendar years prior to the year of
application by the taxpayer, and has such an
average for each subsequent three-year period.
(4) The taxpayer maintains adequate procedures
and practices, records and reports for accrual
and timely reporting and paying the state and
political subdivision sales and use taxes due.
C. Upon application by a taxpayer to the department
for a DP Number, the department shall
notify by certified mail the local agency or agencies
charged with collection of the sales and use
tax imposed by the political subdivisions in the
parish or parishes in which the taxpayer has a
manufacturing establishment or facility. The department
and the local collection agency or agencies
shall review the application and shall audit
the taxpayer to determine that the taxpayer meets
the qualifications provided in Subsection B of this
Section, if the department or local collection
agency or agencies consider such audit necessary.
D. If the taxpayer meets the qualifications of
Subsection B and obtains written approval from
the local agency or agencies charged with the
collection of sales and use tax imposed by the
political subdivisions in the parish or parishes in
which the taxpayer has a manufacturing establishment
or facility, the department shall issue
the DP Number to the taxpayer. If the taxpayer
meets the qualifications of Subsection B but
written approval is denied or withheld by the local
agency or agencies charged with the collection of
sales and use tax imposed by the political subdivisions
in the parish or parishes in which the
taxpayer has a manufacturing establishment or
facility, the department shall issue a DP Number
to the taxpayer which shall be applicable only for
the purposes of state sales and use tax.
E. The department shall review the procedures
and practices, records and reports of the taxpayer
at least once in every three calendar years after
the year in which the application for the DP
Number is granted, and the department shall
audit the books and records of such taxpayer
unless the department decides, in its discretion,
that such an audit is not necessary.
F. The DP Number issued by the department
under this Section may be revoked by the secretary
at any time if the taxpayer fails to meet the
qualifications provided in this Section, or if the
department receives written notice of the revocation
of approval for issuance of the DP Number
from all of the local tax collection agencies which
had previously given their approval pursuant to
Subsection D of this Section.
G. The taxpayer may appeal the secretary’s denial
or revocation of a DP Number to the board of tax
appeals.
H. The department shall promulgate rules and
regulations necessary for the implementation of
this Section.
Amended by Acts 1993, No. 895, effective Aug. 15,
1993.
R.S. 47:304. Treatment of tax by dealer
A. The tax levied in this Chapter shall be collected
by the dealer from the purchaser or consumer,
except as provided for the collection of tax on
motor vehicles in R.S. 47:303 and the collection of
tax on property leased or rented for use offshore
in R.S. 47:301(4)(d)(ii). The dealer shall collect the
sales tax on off-road vehicles and remit them
directly to the Department of Public Safety and
Corrections upon application for certificate of title
and registration as required for the registration
and licensing of other vehicles under the provisions
of Subsection B of this Section. The dealer
shall collect the sales taxes on off-road vehicles
from out-of-state residents who purchase offroad
vehicles in this state and remit the sales
taxes due directly to the Department of Revenue.
Added by Acts 1994, No. 8. eff. June 1, 1994.
B. Every dealer located outside the state making
sales of tangible personal property for distribution,
storage, use, or other consumption, in this
state, shall at the time of making sales collect the
tax imposed by this Chapter from the purchaser.
C. Dealers shall, as far as practicable, add the
amount of the tax imposed under this chapter in
conformity with the schedule or schedules to be
prescribed by the collector pursuant to authority
conferred herein, to the sale price or charge,
which shall be a debt from the purchaser or
consumer to the dealer, until paid, and shall be
recoverable at law in the same manner as other
debts. Any dealer who neglects, fails or refuses to
collect the tax herein provided, shall be liable for
and pay the tax himself.
D. Where the tax collected for any period is in
excess of the tax rate provided by this Title, the
64 August 2001