CHAPTER 2-A. ADDITIONAL SALES AND USE TAX
§321. Imposition of tax
A. In addition to the tax levied by R.S. 47:302(A) and 331(A) and collected under
the provisions of Chapter 2 of Subtitle II of this Title, there is hereby levied an additional tax
upon the sale at retail, the use, the consumption, the distribution, and the storage for use or
consumption in this state of each item or article of tangible personal property, as defined in
Chapter 2 of Subtitle II of this Title. The levy of said tax shall be as follows:
(1) At the rate of one percent of the sales price of each item or article of tangible
personal property when sold at retail in this state except for prepaid calling service and
prepaid wireless calling service, the tax to be computed on gross sales for the purpose of
remitting the amount of tax to the state, and to include each and every retail sale.
(2) At the rate of one percent of the cost price of each item or article of tangible
personal property except for prepaid calling service and prepaid wireless calling service
when the same is not sold but is used, consumed, distributed, or stored for use or
consumption in this state, provided that there shall be no duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B) and 331(B) and collected under
the provisions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of
1950, there is hereby levied a tax upon the lease or rental within this state of each item or
article of tangible personal property, as defined by said Chapter 2 of Subtitle II of Title 47
of the Louisiana Revised Statutes of 1950; the levy of said tax to be as follows:
(1) At the rate of one percent of the gross proceeds derived from the lease or rental
of tangible personal property, as defined in Chapter 2 of Subtitle II of Title 47 of the
Louisiana Revised Statutes of 1950, where the lease or rental of such property is in an
established business, or part of an established business, or the same is incidental or germane
to the business.
(2) At the rate of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property.
C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 331(C)
and collected under the provisions of Chapter 2 of Subtitle II of this Title, there is hereby
levied a tax upon all sales of services, as defined by said Chapter 2 of Subtitle II of this Title,
in this state, at the rate of one percent of the amounts paid or charged for such services;
however, the tax levied by this Section shall not apply to the furnishing of
telecommunications services for compensation as provided in R.S. 47:301(14)(i).
D. The tax levied herein shall be collected from the dealer and/or wholesaler as
provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised
Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall
be in addition to all other taxes, whether levied in the form of sales, excise, license, or
privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
E. Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, for the period July 1, 1996 through June
30, 1997, the exemptions to the tax levied pursuant to the provisions of this Section, except
for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f),
(j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15,
305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall
be inapplicable, inoperable, and of no effect.
F. Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, for the period of July 1, 2000 through June
30, 2002, the exemptions to the tax levied pursuant to the provisions of this Section, except
for those exemptions provided by R.S. 39:467 and 468, R.S. 47:305(A)(1), (B), (D)(1)(f),
(j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2, 305.3, 305.8, 305.10, 305.14, 305.15,
305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46, and 305.50, and R.S. 51:1787, shall
be inapplicable, inoperable, and of no effect.
G. Notwithstanding any other provision of law to the contrary and specifically
notwithstanding any provision enacted during the 2002 Regular Session which makes any
sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption
provided in R.S. 47:305.51 shall be applicable, operable, and effective for the period April
1, 2001 through June 30, 2004.
H.(1) Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, the exemptions to the tax levied pursuant
to the provisions of this Section, except for those exemptions provided by R.S. 39:467 and
468, R.S. 47:305(A)(1), (B), (D)(1)(f), (j), (k), (l), (m), (s), and (t), and (G), 305.1, 305.2,
305.3, 305.8, 305.10, 305.14, 305.15, 305.20, 305.25(A)(1) and (2), 305.37, 305.38, 305.46,
and 305.50, and R.S. 51:1787, shall be inapplicable, inoperable, and of no effect from July
1, 2002.
(2) Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, the exemption provided for in R.S.
47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective from July 1,
2007, through June 30, 2018.
(3) Notwithstanding any other provision of the law or any other provision of this
Chapter to the contrary, the exemption provided in R.S. 47:305(D)(1)(i) for new boats,
vessels, or other water craft used as demonstrators shall be applicable, operable, and effective
for all taxable periods beginning on or after July 1, 2009, through June 30, 2018.
(4) Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, the exemption provided for in R.S.
47:305.63 shall be applicable, operable, and effective from July 1, 2009, through June 30,
2018.
(5) Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, the exemption provided for in R.S.
47:305.64 shall be applicable, operable, and effective from July 1, 2009, through June 30,
2018.
(6) Notwithstanding any other provision of law to the contrary which makes any
sales and use tax exemption inapplicable, inoperable, and of no effect, the exemption
provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective from January 1,
1998, through June 30, 2018.
I. Notwithstanding any other provision of law to the contrary and specifically
notwithstanding any provision enacted during the 2004 First Extraordinary Session of the
Legislature which makes any sales and use tax exemption inapplicable, inoperable, and of
no effect, the exemption provided in R.S. 47:305.51 shall be applicable, operable, and
effective for all taxable periods beginning on or after July 1, 2007, through June 30, 2018.
J. Notwithstanding any other provision of law to the contrary and specifically
notwithstanding any provision enacted to make any sales and use tax exemption inapplicable,
inoperable, and of no effect, the exemption provided in R.S. 47:305(A)(5)(b) shall be
applicable, operable, and effective from July 1, 2009, through June 30, 2018.
K. Notwithstanding the provisions of Subsection H of this Section or any other
provision of this Chapter to the contrary, for taxable periods beginning on or after July 1,
2008, through June 30, 2018, the exemptions to the tax levied by this Section for electric
power or energy, natural gas, steam, and water shall be applicable, operative, and effective.
L. Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, for the period April 1, 2016 through July
1, 2016, the following exclusions and exemptions to the tax levied pursuant to the provisions
of this Section shall be the exclusive list of allowable exemptions and exclusions.
(1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r) on
January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas, as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(3) Electricity, as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(4) Water, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs, as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(6) Fuel that is subject to the road-use excise tax, as provided in Article VII, Section
27 of the Constitution of Louisiana.
(7) Sales to the United States government and its agencies, as provided in R.S.
47:301(10)(g).
(8) Sales of raw agricultural products, as provided in R.S. 47:301(10)(e) and
305(A)(3).
(9) Lease or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k),
piggyback trailers as provided in R.S. 47:305.45, and certain trucks and trailers in interstate
commerce as provided in R.S. 47:305.50(A) and (B).
(10) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(11) Feed and feed additives for animals held for business purposes as provided in
R.S. 47:305(A)(4).
(12) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(13) Sales of fertilizers and containers to farmers as provided in R.S.
47:305(D)(1)(f).
(14) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(15) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(16) Sales of materials for further processing as provided in R.S.
47:301(10)(c)(i)(aa).
(17) Sale of 50-ton vessels and new component parts and sales of certain materials
and services to vessels operating in interstate commerce as provided in R.S. 47:305.1 (A) and
(B).
(18) Louisiana Tax Free Shopping Program for international visitors as provided in
R.S. 51:1301.
(19) Sales of farm equipment used in poultry production as provided in R.S.
47:301(13)(c).
(20) Sales of pharmaceuticals administered to livestock for agricultural purposes as
provided in R.S. 47:301(16)(f).
(21) Sales of livestock, poultry and other farm products and sales at public livestock
auctions as provided in R.S. 47:305(A)(1) and (2).
(22) Materials used in the production of crawfish and catfish as provided in R.S.
47:305(A)(5) and (6).
(23) First fifty thousand dollars of farm equipment purchases as provided in R.S.
47:305.25.
(24) Fuel used on the farm as provided in R.S. 47:305.37.
(25) Taxation of electrical cooperatives as provided in R.S. 12:425.
(26) Overhaul of naval vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(27) Purchases by state and local governments as provided in R.S. 47:301(8)(c).
(28) Transactions in interstate commerce and tangible personal property imported
into this state, or produced or manufactured in this state, for export as provided in R.S.
47:305(E).
(29) Parish councils on aging in R.S. 47:305.66.
(30) Articles traded in on purchases of tangible personal property as provided in R.S.
47:301(13)(a).
(31) A factory built home as provided in R.S. 47:301(16)(g).
M. Repealed by Acts 2018, 3rd Ex. Sess., No. 1, §2, eff. July 1, 2018.
N. Notwithstanding the provisions of Subsection L of this Section, no amount of
additional revenue shall be remitted to any tax increment financing district.
O. Notwithstanding Subsections L and M of this Section, purchases, use, and lease
of manufacturing machinery and equipment as provided in R.S. 47:301(3)(i)(i), (13)(k), and
(28)(a) shall be subject to the tax levied in this Section beginning April 1, 2016, through June
30, 2018.
P. Notwithstanding any other provision of law to the contrary, including but not
limited to any contrary provisions of this Chapter, beginning July 1, 2018, through June 30,
2025, there shall be no exemptions and no exclusions to the tax levied pursuant to the
provisions of this Section, except for the retail sale, use, consumption, distribution, or storage
for use or consumption of the following:
(1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through (r) on
January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(3) Electricity as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(4) Water as provided in Article VII, Section 2.2 of the Constitution of Louisiana.
(5) Prescription drugs as provided in Article VII, Section 2.2 of the Constitution of
Louisiana.
(6) Gasoline and other motor fuels subject to the state excise tax on fuel as provided
in Article VII, Section 27 of the Constitution of Louisiana.
(7) Sales to the United States government and its agencies as provided in R.S.
47:301(10)(g).
(8) Other constructions permanently attached to the ground as provided in R.S.
47:301(16)(l).
(9) Installation charges on tangible personal property as provided in R.S.
47:301(3)(a).
(10) Installation of oil field board roads as provided in R.S. 47:301(3)(c).
(11) Transactions involving the construction or overhaul of United States Navy
vessels as provided in R.S. 47:301(7)(c) and (14)(h).
(12) Property purchased for exclusive use outside the state as provided in R.S.
47:305.10.
(13) Sales, leases, or rentals of tangible personal property paid by or under the
provisions of Medicare as provided in R.S. 47:315.3.
(14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d).
(15) Sales of raw agricultural commodities as provided in R.S. 47:301(10)(e).
(16) Sales of food by a youth-serving organization chartered by the Congress of the
United States as provided in R.S. 47:301(10)(h).
(17) Tangible personal property sold or donated to a food bank as provided in R.S.
47:301(10)(j) and (18)(a)(i).
(18) Materials used in the collection of blood as provided in R.S. 47:301(16)(j).
(19) Aphaeresis kits and leuko reduction filters as provided in R.S. 47:301(16)(k).
(20) Donations to schools and food banks from resale inventory as provided in R.S.
47:301(18)(a).
(21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 47:301(3)(e)
and (13)(b).
(22) Leases or rentals of railroad rolling stock as provided in R.S. 47:301(4)(k), rail
rolling stock sold or leased in Louisiana as provided in R.S. 47:305.50(E)(1), and parts or
services used in the fabrication, modification, or repair of rail rolling stock as provided in
R.S. 47:305.50(E)(2).
(23) Sales, purchases, and leases of tangible personal property by free hospitals as
provided in R.S. 47:301(7)(e), (10)(p), and (18)(c).
(24) Purchases by a nonprofit entity that sells donated goods as provided in R.S.
47:301(8)(f).
(25) Tangible personal property for resale as provided in R.S. 47:301(10)(a)(i).
(26) Purchases of property for lease or rental as provided in R.S. 47:301(10)(a)(iii)
and (18)(a)(iii).
(27) Isolated or occasional sales of tangible personal property by a person not
engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb).
(28) Use of a motor vehicle in Louisiana by a member of the active duty military as
provided in R.S. 47:303(A)(3)(a) and 305.48.
(29) Purchases made under the Supplemental Nutrition Assistance Program through
WIC Program Vouchers as provided in R.S. 47:305.46.
(30) An article traded in on the purchase of tangible personal property as provided
in R.S. 47:301(13)(a).
(31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m).
(32) Stocks, bonds, notes, and other obligations or securities as provided in R.S.
47:301(16)(b)(i).
(33) Credit for sales and use taxes paid to another state on tangible personal property
imported in Louisiana as provided in R.S. 47:303(A)(3)(a).
(34) Work product of certain professionals as provided in R.S. 47:301(16)(e).
(35) Purchases by a regionally accredited independent educational institution as
provided in R.S. 47:301(8)(b).
(36) Sales through a coin-operated vending machine as provided in
R.S.47:301(10)(b)(i).
(37) Purchases by a private postsecondary academic degree-granting institution as
provided in R.S. 47:301(10)(cc) and (18)(n).
(38) Purchases of food items for school lunch and breakfast programs by a nonpublic
elementary or secondary school as provided in R.S. 47:301(10)(dd).
(39) Funeral directing services as provided in R.S. 47:301(14)(j).
(40) Feed and feed additives for animals held for business purposes as provided in
R.S. 47:305(A)(4).
(41) Farm products produced and used by farmers as provided in R.S. 47:305(B).
(42) Sale of fertilizer and containers to farmers as provided in R.S. 47:305(D)(1)(f).
(43) Sales of seeds for planting crops as provided in R.S. 47:305.3.
(44) Sales of pesticides for agricultural purposes as provided in R.S. 47:305.8.
(45) The cost price for the printing of a news publication as provided in R.S.
47:301(3)(h).
(46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h).
(47) Leases or rentals of a crane and related equipment with an operator as provided
in R.S. 47:301(7)(k).
(48) Sales by and to the state and its political subdivisions as provided in R.S.
47:301(8)(c).
(49) Sales of materials for further processing as provided in R.S.
47:301(10)(c)(i)(aa).
(50) The sales price for new farm equipment used in poultry production as provided
in R.S. 47:301(13)(c).
(51) A factory built home as provided in R.S. 47:301(16)(g).
(52) Any advertising service rendered by an advertising business as provided in R.S.
47:302(D).
(53) Sales of livestock, poultry, and other farm products direct from a farm as
provided in R.S. 47:305(A)(1).
(54) Sales of livestock at a public sale sponsored by a breeders' or registry
association or at a livestock auction market as provided in R.S. 47:305(A)(2).
(55) Sales of agricultural commodities by a person other than the producer, for use
in further processing as provided in R.S. 47:305(A)(3).
(56) Transactions in interstate commerce and tangible personal property imported
into this state, or produced or manufactured in this state, for export as provided in R.S.
47:305(E).
(57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1.
(58) The sales price of new farm equipment, including polyroll tubing, as provided
in R.S. 47:305.25.
(59) A truck and trailer if used at least eighty percent of the time in interstate
commerce as provided in R.S. 47:305.50(A).
(60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties as
provided in R.S. 47:305.45 and 305.50(F).
(61) Sales or purchases by a council on aging as provided in R.S. 47:305.66.
(62) Sales of pharmaceuticals administered to livestock for agricultural purposes as
provided in R.S. 47:301(16)(f).
(63) Materials used in the production of crawfish and catfish as provided in R.S.
47:305(A)(5) and (6).
(64) Sales of room rentals by a camp or retreat facility owned by a nonprofit
organization as provided in R.S. 47:301(6)(b).
(65) Sales of room rentals by a homeless shelter as provided in R.S. 47:301(6)(c).
(66) Sales, leases, and rentals of tangible personal property to Boys State of
Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) and
(10)(r).
(67) Sales or purchases of fire-fighting equipment by a volunteer fire department as
provided in R.S. 47:301(10)(o).
(68) Sales to, and leases, rentals, and use of educational materials and equipment
used for classroom instruction by a parochial and private elementary and secondary school
that complies with the court order from the Dodd Brumfield decision and Section 501(c)(3)
of the Internal Revenue Code as provided in R.S. 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii).
(69) Sales by a parochial and private elementary and secondary school that complies
with the court order from the Dodd Brumfield decision and Section 501(c)(3) of the Internal
Revenue Code as provided in R.S. 47:301(10)(q)(i) and (18)(e)(i).
(70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to an athletic
and entertainment event held for or by an elementary or secondary school and membership
fees or dues of a nonprofit, civic association.
(71) Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses,
contact lenses, and wheelchairs prescribed by a physician, optometrist, or licensed
chiropractor used exclusively by the patient for personal use as provided in R.S.
47:305(D)(1)(k).
(72) Sales or use of ostomy, colostomy, and ileostomy devices and equipment as
provided in R.S. 47:305(D)(1)(l).
(73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s).
(74) Sales of dental devices and materials as provided in R.S. 47:305(D)(1)(t).
(75) Sales or use of adaptive driving equipment and motor vehicle modification
prescribed for personal use as provided in R.S. 47:305(D)(1)(u).
(76) Sales or use of a meal by an educational institution, medical facility, mental
institution, and an occasional meal furnished by an educational, religious, or medical
organization as provided in R.S. 47:305(D)(2).
(77) Purchases or rentals of renal dialysis machines, parts, materials, and supplies
for home use under a physician's prescription as provided in R.S. 47:305(G).
(78) Sales of admission to entertainment events by a Little Theater organization as
provided in R.S. 47:305.6.
(79) Sales of admission to musical performances sponsored by a nonprofit
organization as provided in R.S. 47:305.7.
(80) Sales of admissions to entertainment events sponsored by domestic nonprofit
charitable, religious, and educational organizations as provided in R.S. 47:305.13.
(81) Sales of admissions, parking fees, and sales of tangible personal property at
events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious
nonprofit organizations as provided in R.S. 47:305.14(A)(1).
(82) Sales of admissions and parking fees at fairs and festivals sponsored by
nonprofit organizations as provided in R.S. 47:305.18.
(83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the
vessels of licensed commercial fishermen as provided in R.S. 47:305.20.
(84) Sales of butane, propane, or other liquified petroleum gases for private,
residential consumption as provided in R.S. 47:305.39.
(85) Sales and purchases by certain organizations that provide training for blind
persons as provided in R.S. 47:305.15.
(86) Purchases and leases by qualified radiation therapy treatment centers as
provided in R.S. 47:305.64.
(87) Sales of electricity for chlor-alkali manufacturing as provided in R.S.
47:301(10)(c)(ii)(aa).
(88) Rentals or leases of certain oilfield property for re-lease or re-rental as provided
in R.S. 47:301(7)(b).
(89) Sales of aircraft manufactured in Louisiana with a maximum capacity of eight
persons as provided in R.S. 47:301(10)(m).
(90) Labor, materials, services, and supplies used for the repair, renovation, or
conversion of drilling rig machinery and equipment which become component parts of a
drilling rig used exclusively for exploration or development of minerals as provided in R.S.
47:301(14)(g)(iii).
(91) Repairs and materials used on drilling rigs and equipment used exclusively for
exploration of development of minerals as provided in R.S. 47:305(I).
(92) Sales by thrift shops located on military installations as provided in R.S.
47:305.14(A)(4).
(93) Leases or rentals of vessels for use in offshore mineral production or the
provision of services to those engaged in mineral production as provided in R.S. 47:305.19.
(94) Sales of gasohol as provided in R.S. 47:305.28.
(95) Sales or purchases by sheltered workshops or supported employment providers
as defined in R.S. 39:1604.4, as provided in R.S. 47:305.38.
(96) Pharmaceutical samples manufactured or imported into the state free of charge
as provided in R.S. 47:305.47.
(97) The exclusion for surface preparation, painting, and coating fixed or rotary wing
aircraft and certified transport category aircraft registered outside of this state, as provided
in R.S. 47:301(14)(g)(iv).
(98) Sales of platinum, gold, and silver bullion, that is valued solely upon its
precious metal content, whether in coin or ingot form as provided in R.S.
47:301(16)(b)(ii)(aa).
(99) Sales of certain numismatic coins as provided in R.S. 47:301(16)(b)(ii)(bb) and
(cc).
(100) Purchases, use, and lease of manufacturing machinery and equipment as
provided in R.S. 47:301(3)(i), (13)(k), and (28)(a).
(101) Purchase of consumables by paper and wood manufacturers and loggers
assigned an industry group designation of 3211 through 3222 or 113310 pursuant to the
North American Industry Classification System of 2007 as provided in R.S. 47:301(3)(k).
(102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) for use
in production activity subject to the payment of state severance tax on production from a
stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb).
(103) Purchase of machinery and equipment by a utility regulated by the Public
Service Commission and the city of New Orleans as provided in R.S. 47:301(16)(o).
(104) Repair services performed in Louisiana when the repaired property is delivered
outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb).
(105) Any transaction by a nonprofit electric cooperative that is exempt from tax
pursuant to R.S. 12:425.
(106) Diesel fuel, butane, propane, or other gases used or consumed for farm
purposes as provided in R.S. 47:305.37(A).
(107) The use of steam produced through the processing of a raw agricultural product
used in a facility predominately and directly engaged in the processing of an agricultural
product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based on being assigned
a North American Industry Classification System Code within the agricultural, forestry,
fishing, and hunting Sector 11.
(108) Refunds for purchases of tangible personal property by international travelers
as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 51:1301 et seq.
(109) Sales of tangible personal property and services at certain public facilities as
provided in R.S. 39:467 and 468.
(110) The sale or use of steam, water, electric power or energy, natural gas, or energy
sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h).
(111) Trucks, automobiles, aircraft, and boats, vessels, or other water craft
withdrawn from stock or kept in dealer inventory and used as demonstrators as provided in
R.S. 47:305(D)(1)(i).
(112) Purchases of feed, seed, and fertilizer by student farmers as provided in R.S.
47:305.24.
(113) Sales of marijuana recommended for therapeutic use as provided in R.S.
47:301(10)(ii).
(114) Purchases of tangible personal property pursuant to the sales tax holiday as
provided in R.S. 47:305.74.
(115) Sales of utilities used by commercial farmers for on-farm storage as provided
in R.S. 47:305.4.
(116) Purchases of feminine hygiene products, diapers, or both for personal use as
provided in R.S. 47:305.75.
(117) Purchases of school buses that are new or less than five years old as provided
in R.S. 47:301(10)(i).
(118) Beginning October 1, 2021, sales of construction materials for charitable
construction as provided for in R.S. 47:305.59.
(119) Leases or rentals by a short-term equipment rental dealer for the purpose of re-lease or re-rental as provided in R.S. 47:301(7)(m).
(120) Eligible purchases made during the Second Amendment sales tax holiday as
provided in R.S. 47:305.62.
(121) Items furnished at no charge as samples at conferences, conventions,
expositions, trade shows, or similar events as provided in R.S. 47:305.79.
(122) Agricultural fencing materials purchased by commercial farmers as provided
in R.S. 47:305.80.
Q. The provisions of Subsection P of this Section shall supercede and control to the
extent of conflict with any other provision of law beginning July 1, 2018, through June 30,
2025.
Acts 1996, No. 5, §2, eff. Oct. 1, 1996; Acts 1998, No. 18, §1, eff. June 22, 1998;
Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 2000, No. 33, §3, eff. July 1, 2000; Acts 2000,
2d Ex. Sess., No. 7, §1; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2002,
No. 22, §1, eff. July 1, 2002; Acts 2002, No. 49, §1, eff. July 1, 2002; Acts 2004, 1st Ex.
Sess., No. 5, §1, eff. July 1, 2004; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006;
Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 424, §1, eff. July 1, 2007; Acts
2007, No. 439, §1, eff. July 1, 2007; Acts 2007, No. 471, §2, eff. July 1, 2007; Acts 2007,
No. 480, §1; Acts 2008, 2nd Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2nd Ex. Sess.,
No. 9, §1, eff. March 24, 2008; Acts 2009, No. 442, §1, eff. July 1, 2009; Acts 2009, No.
455, §1, eff. July 1, 2009; Acts 2009, No. 461, §1, eff. July 8, 2009; Acts 2009, No. 462, §1,
eff. July 1, 2009; Acts 2009, No. 473, §1, eff. July 9, 2009; Acts 2016, 1st Ex. Sess., No. 25,
§1, eff. April 1, 2016; Acts 2018, 3rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019,
No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff. July 1,
2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2nd Ex. Sess., No. 16, §1, eff.
Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4,
2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021;
Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts
2023, No. 297, §2; Acts 2023, No. 425, §1.
NOTE: See Acts 2019, No. 199, re: applicability.
NOTE: Section 7 of Acts 1996, No. 5, provides: "The provisions of Section
2 of this Act which authorize the levy and collection of an additional one
percent sales and use tax shall become effective on the day after the day the
Louisiana Recovery District ceases to exist as provided in Article VI, Section
30.1(A) of the constitution and R.S. 39:2009." The La. Recovery District
ceased to exist on Sept. 30, 1996.