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

R.S. 47:305.10(C)
allow for the proper distribution and application of
the pesticide, including but not limited to crop oils,
surfactants, adjuvants, emulsions, soaps, and drift
agents.
C. Dealer Requirements. The dealer who fails to
collect sales tax on the sale of pesticides covered
by this Section must be able to show that they were
used for legitimate commercial agricultural purposes
as defined herein. The dealer must also be
able to fully identify any purchaser from whom the
tax was not collected. In the absence of this information,
the dealer will be liable for the tax.
R.S. 47:305.9. Exclusions and
exemptions; motion picture film rental
The sales and use taxes imposed by the State of
Louisiana or any such taxes imposed by any
parish or municipality within the state shall not
apply to the amount paid by the operator of a
motion picture theatre to a distributing agency for
use of films of photoplay.
LAC 61:I.4409. Motion Picture Film Rental
A. R.S. 47:305.9 provides a very limited exemption
to the operators of motion picture theaters wherein
the amount paid by operators to distributing agencies
for the use of film are specifically exempted
from the sales and use taxes imposed by this
Chapter. Note that film is the only item covered by
the exemption. Distributing agencies and suppliers
for motion picture theaters are required to
collect taxes on any other supplies or materials
furnished to operators. Theaters are required to
collect the tax on admissions.
B. Any distributing agent who fails to collect the tax
imposed by this Chapter because of the exemption
provided in this Section must be able to identify the
motion picture theater operators to whom films
were furnished. Failure of the distribution agency
to maintain a complete record of transactions for
which no taxes were collected can result in the
dealer being held responsible for the tax.
C. In some cases, agreements between film distributors
and theater operators may not be leases
or rentals. Section 4301 defines lease or rental and
provides exceptions to the definition of lease or
rental.
R.S. 47:305.10. Exclusions and
exemptions; property purchased for first
use outside the state
A. There shall be no sales or use tax due upon the
sale at retail or use of tangible personal property,
including diesel fuel, purchased within or imported
into Louisiana for first use exclusively
beyond the territorial limits of Louisiana as specifically
provided hereinafter in this Section.
B. If the first use of tangible personal property
purchased within or imported into Louisiana for
first use beyond the territorial limits of the state
occurs in a state which imposes a sales or use tax,
the exemption provided herein shall apply only if:
(1) The purchaser is properly registered for sales
and use tax purposes in the state of use and
regularly reports and pays sales and use tax in
such other state; and
(2) The state in which the first use occurs grants
on a reciprocal basis a similar exemption on
purchases within that state for use in Louisiana;
and
(3) The purchaser obtains from the secretary of
the Department of Revenue a certificate authorizing
him to make the nontaxable purchases authorized
under this Subsection; or
(4) The property is subject to registration as a
motor boat subject to registration by the state of
Louisiana and such property is not registered for
use in this state.
C. If the first use of tangible personal property
purchased within or imported into Louisiana
occurs offshore beyond the territorial limits of any
state, the exemption provided herein shall apply
only if:
(1) The purchaser or importer has determined the
location of the first use of the tangible personal
property at the time of its purchase and has
notified the vendor of that location; or
(2) The purchaser or importer has not determined
the intended offshore location of first use at the
time of purchase or importation, but has obtained
from the secretary of the Department of Revenue
an “offshore registration number” authorizing
him to claim the exemption under the conditions
provided in this Paragraph:
Louisiana Sales Tax Law and Regulations 81