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Policy Documents : Sales Tax

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Statement of Acquiescence and Non-Acquiescence

Statements of Acquiescence or Non-Acquiescence (SA/SNA) are a type of declaratory ruling issued to announce the department’s acceptance or rejection of specific unfavorable court or administrative decisions. A SA/SNA is binding on the department unless superseded by a later SA/SNA, declaratory ruling, rule, statute, or court case.

Number Title Date Issued
04-001 Statement of Non-Acquiescence in the Board of Tax Appeals Decision Hanover Compressor Company v. Department of Revenue, State of Louisiana 12/02/2004
03-001 Statement of Non-Acquiescence in the Judicial Decision Louisiana Health Services and Indemnity Company d/b/a Blue Cross and Blue Shield of Louisiana versus Secretary, Department of Revenue, State of Louisiana 02/03/2003
02-001 Statement of Non-Acquiescence in the Judicial Decision “Pumpkin Air and Offshore Logistics, Inc. v. Secretary of the Department of Revenue and Taxation 09/18/2002

Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
13-004 2013 Taxable Value for Refinery Gas 12/21/2012
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
12-028 Implementation of LAC 61:I.4372 Concerning Taxes on Constructing, Altering, or Repairing of Immovable Property 08/20/2012
12-027 Resale Certificate Renewal Process 05/24/2012
12-019 Annual State Sales Tax Holiday for Purchases of Hurricane-Preparedness Items Scheduled May 26 and 27, 2012 04/13/2012
12-014 2012 Taxable Value for Refinery Gas 02/02/2012
12-007 Exemption on Purchases Made by Qualifying Radiation Therapy Facility 01/04/2012
12-006 Exemption for Parish Councils on Aging 01/04/2012
12-005 Exemption for the Fore!Kids Foundation 01/04/2012
12-004 Exclusion for Alternative Substances Used as Fuel by Manufacturers 01/04/2012
12-003 Exclusion from State and Local Tax Collection for Event Providing Louisiana Heritage, Culture, Crafts, Art, Food, and Music 01/04/2012
11-014 Exemption for Breastfeeding Items 10/07/2011
11-013 Rebate of Taxes Paid on Motor Vehicles Modified for Orthopedically Disabled 10/07/2011
11-010 Policy Statement Pertaining to the Taxability for Remotely Accessed Software, Digital or Media Products, and Other Items of Tangible Personal Property, and the Sale, Use, or Lease of Software and Program Content Repealed 05/23/2011
11-009 Policy Statement Pertaining to Pay-Per-View and Video On-Demand Movies Repealed 05/13/2011
11-007 Farmer Certification Process 03/24/2011
11-006 Working Group Regarding the Taxation of Certain Digital Transactions 02/25/2011
11-005 Frequently Asked Questions Relating to RIB 10-028 Temporary Suspension of Policy Statements Pertaining to Digital Transactions 02/14/2011
11-004 2011 Taxable Value for Refinery Gas 12/23/2010
10-028 Temporary Suspension of Policy Statements Pertaining to Digital Transactions (11/15/2010) 11/15/2010
10-025 Concerning La. R.S. 47:305(D)(2) that Provides a Sales Tax Exemption for Meals Furnished by Certain Institutions 10/07/2010
10-024 Temporary Suspension of PLR Service 10/01/2010
10-020 Concerning a State and Local Sales Tax Collection Exemption that is Authorized by R.S. 39:468 on Certain Sales at Publicly Owned Facilities in Portions of Ascension Parish (9/21/2010) 09/21/2010
10-018 Annual Louisiana Second Amendment Weekend Holiday 08/30/2010
10-016-A 2010 Louisiana Sales Tax Holiday Frequently Asked Questions 07/26/2010
10-016 Concerning the 2010 Louisiana Sales Tax Holiday Scheduled August 6-7, 2010 (7/26/2010) 07/26/2010
10-015 Concerning the State Sales Taxability of Pay-Per-View and On-Demand Movies Leased by Viewers from Cable Television and Satellite Television Providers (6/25/2010) 06/25/2010
10-012 Concerning the State Sales Tax Treatment of Federal Employees’ Lodging Charges at Louisiana Hotels 06/14/2010
10-011 Concerning the State Sales Tax Holiday On Sales of Hurricane-Preparedness Items or Supplies During the Weekend of May 29th and May 30th, 2010 (5/25/2010) 05/20/2010
10-004 Concerning Refinery Gas Taxable Values for Calendar 2010 12/16/2009
09-053 Concerning a Service Charge to Be Collected Effective January 1, 2010, on Sales and Purchases of Prepaid Wireless Telecommunication Service, as Provided By Act 531 of 2009 (11/24/2009) 11/24/2009
09-052 Concerning New State Sales Tax Exemptions for Three Named Charitable Organizations on Their Purchases of Materials for Housing Construction, Rehabilitation, or Renovation, as Provided by Act 464 of 2009 11/09/2009
09-051 Concerning a New State Sales Tax Collection Exemption on Sales and Admissions at Domed Arenas and Associated Facilities in Certain Parishes, as Provided by Act 464 of 2009 11/09/2009
09-050 Concerning a Phased-In Exclusion from State Sales Tax for Manufacturers in Certain NAICS Codes on Their Purchases and Uses of Certain Property to Be Consumed in the Manufacturing Process, as Provided by Act 466 of 2009 11/09/2009
09-049 Concerning a Severance Tax Rate Reduction on Certain Production Within a CO2 Tertiary Recovery Project, and a Sales Tax Exclusion on Purchases of Anthropogenic Carbon Dioxide for Use in Such Projects, As Provided by Act 450 of 2009 10/21/2009
09-048 Concerning the New Sales Tax Exemption on Purchases and Sales of Commercial Farm Irrigation Polyroll Tubing Provided by Act 461 of 2009 10/21/2009
09-047 Concerning an Expansion of the Partial Sales Tax Exclusion on Purchases and Sales of "Manufactured Homes", to Also Partially Exclude "Factory Built Homes" From Sales and Use Tax, as Provided by Act 500 of 2009 10/21/2009
09-043 Concerning a New Sales Tax Exclusion on Certain Sales by the Louisiana Military Department, and an Amendment to the Sales Tax Exemption on Purchases of Utilities by Steelworks, Blast Furnaces, Coke Ovens, and Rolling Mills, as Provided by Act 443 of 2009 10/21/2009
09-040 Concerning a State Sales Tax Rate Reduction on Sales of Crawfish Bait, Feed, Materials, Supplies, Equipment, Fuel, and Related Items Used in the Production or Harvesting of Crawfish, as Provided by Act 455 of 2009 10/21/2009
09-037 Concerning a Sales Tax Collection Exemption for Certain Shelters for Homeless Persons, as Provided by Act 456 of 2009 10/16/2009
09-036 Concerning Changes to the Definition of "Tangible Personal Property" for Sales Tax Purposes Provided by Act 442 of 2009 10/15/2009
09-035 Concerning a Use Tax Exemption on Certain Boats that Boat Dealers Withdraw from Their Inventories for Use As Demonstrators, as Provided by Act 422 of 2009 10/15/2009
09-034 Concerning Changes to the Sales Tax Exemption Certificates that Commercial Farmers are Required to Furnish In Connection with Tax-Exempt or Tax-Reduced Purchases of Commercial Farm Equipment, as Provided by Act 464 of 2009 10/16/2009
09-033 Concerning a Sales Tax Exemption Authorized by Act 422 of 2009 Covering Purchases by Railroads Under Certain Conditions of Untreated Railroad Ties 10/15/2009
09-032 Concerning Changes by Act 446 of 2009 to Statutes Affecting the Sales Tax Exemption for Commercial Fishermen, Commercial Fishing Licenses, and Commercial Fishing Vessel Licenses 10/16/2009
09-031 Concerning the Removal by Act 206 of 2009 of the Sunset Date for the Sales Tax Exclusions Covering Purchases of Certain Educational Materials by Parochial and Private Elementary and Secondary Schools 10/15/2009
09-030 Concerning the Sales Tax Exemption Provided by Act 462 of 2009 for Radiographic Imaging Equipment Purchased by Certain Non-profit Radiation Therapy Centers 10/15/2009
09-028 Concerning the Sales Tax Exclusion and Exemption for Mardi Gras “Specialty Items” 10/06/2009
09-024 Concerning the 2009 “Annual Louisiana Second Amendment Weekend Sales Tax Holiday” Scheduled 08/24/2009
09-018 Concerning the Computation of the State Sales Tax on Vehicle Transactions Under the Federal “Cash for Clunkers” Program (7/28/2009) 07/28/2009
09-017-A Answers to Frequently Asked Questions Concerning the August 2009 Louisiana Sales Tax Holiday (7/9/2009) 07/09/2009
09-017 Concerning the 2009 Louisiana Sales Tax Holiday Scheduled August 7-8, 2009 (7/9/2009) 07/09/2009
09-016 Concerning the Total Exclusion of Eligible Manufacturing Machinery From State Sales Tax, Effective July 1, 2009 (6/23/2009) 06/23/2009
09-015 Concerning New Sales Tax Exemption Certificates to be Issued to Registered Sales Tax Dealers Who Purchase Tangible Personal Property for Resale (6/23/2009) 06/23/2009
09-014 Concerning a Reduction in the State Sales Tax Rate Applicable to Most Suspended Sales Tax Exemptions, Effective July 1, 2009 (6/23/2009) 06/23/2009
09-004 Concerning Refinery Gas Taxable Values for Calendar 2009 12/30/2008
08-029 Filing Extensions for Businesses Following Hurricane Ike 09/17/2008
08-028 Filing Extensions for Licensed Vehicle Dealers Following Hurricane Gustav 09/11/2008
08-026 Filing Extensions for Businesses Following Hurricane Gustav 09/08/2008
08-023 Concerning the Exclusion from the Payment of Sales Taxes on Manufacturers’ Leases and Rentals of Pallets to Be Used in the Packaging of Their Manufactured Products (7/21/2008) 07/21/2008
08-022 Concerning the State Sales Tax Rate Reduction on Certain Nonresidential Utility and Energy Products (7/21/2008) 07/21/2008
08-021 Concerning the Emergency Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period (7/21/2008) 07/21/2008
08-020 Concerning the Exclusion from the Payment of Sales and Use Taxes on Publishers’ Purchases of Newspaper Manufacturing Equipment (7/21/2008) 07/21/2008
08-018-A Frequently Asked Questions--Annual Louisiana State Sales Tax Holiday 07/17/2008
08-018 Annual State Sales Tax Holiday Scheduled August 1 & August 2, 2008 07/17/2008
08-017 Newspapers Excluded from the Definition of Term “Tangible Personal Property” 07/10/2008
08-013 Concerning the Sales Tax Holiday for Purchases of Hurricane Preparedness Supplies Authorized by Act 429 of 2007 03/27/2008
08-004 Concerning Refinery Gas Taxable Values for Calendar 2008 12/17/2007
07-030 Concerning Act 209 of 2007 that Amends and Expands the Sales Tax Exemption for Certain Types of Trucks and Trailers Operating in Interstate Commerce 09/20/2007
07-029 Concerning the Sales Tax Exclusion for Vehicle Manufacturing Equipment Provided by Act 1 of 2007 (9/19/2007) 09/20/2007
07-028 Concerning Changes Made by Act 393 of 2007 to the Sales Tax Statute that Requires Collection by Manufacturers, Wholesalers, Jobbers, and Suppliers of State Advance Sales Taxes from Retail Dealers on the Retail Dealers’ Purchases of Tangible Personal Property for Resale 09/19/2007
07-027 Revenue Information Bulletin No. 07-027 – Concerning the Sales Tax Holiday for Purchases of Hurricane Preparedness Supplies Authorized by Act 429 of 2007 09/20/2007
07-026 Concerning Changes by Act 173 of 2007 to the Sales Taxability of Repairs to Offshore Drilling Equipment, to the Sales Taxability of Repairs to Rendered in East Feliciana Parish to Tangible Personal Property, and Authorizing Sales Tax Holidays in St. Charles Parish 09/20/2007
07-024 Concerning Act 291 of 2007 that Provides for the Conditional Sales Tax-Free Purchase in Louisiana of Off-Road Vehicles, Provided that the Purchasers Will Register and Pay Use Taxes on Those Vehicles in Certain Other States Where the Vehicles Will Be Used 09/17/2007
07-017-A Answers to Frequently Asked Questions Concerning the 2007 Louisiana Sales Tax Holiday 07/10/2007
07-017 Concerning the 2007 Louisiana Sales Tax Holiday Scheduled August 3-4, 2007 07/10/2007
07-016 Concerning the State Sales Taxability of and the State Sales Tax Rates Applicable to Repairs of Drilling Equipment That Is Used Exclusively in the Outer Continental Shelf 05/22/2007
07-004 Concerning Refinery Gas Taxable Values for Calendar 2007 12/20/2006
06-022 Concerning a Preliminary Federal Injunction Barring the Enforcement of State Sales Tax Exclusions for Churches, Synagogues, and the Society of the Little Sisters of the Poor 05/05/2006
06-011 Concerning the Change in the Expiration Date of the Sales Tax Exemption on Purchases by Motion Picture Production Companies 02/15/2006
06-007 Concerning Refinery Gas Taxable Values for Calendar 2006 12/23/2005
05-035 Concerning Act 48 of the 2005 1st Extraordinary Session of the Legislature Providing Sales Tax Rate Reduction on Natural Gas, Electricity for Non-Residential Use; Special Provisions for Paper and Wood Products Manufacturers 12/13/2005
05-034 Concerning Act 47 of the 2005 1st Extraordinary Session of the Legislature Providing Sales Tax Exemption on Purchases, Leases, and Repairs of Manufacturing Equipment Needed to Replace or Refurbish Hurricane-Damaged or Destroyed Equipment 12/13/2005
05-032-B Concerning the Acceptance by Fax of Businesses’ Applications for “Sales Tax Holiday Exemption Certificates” 12/12/2005
05-032-A Answers to Frequently Asked Questions Concerning the 2005 Louisiana Sales Tax Holiday 12/05/2005
05-032 Concerning the 2005 Louisiana Sales Tax Holiday Scheduled December 16-18, 2005 11/29/2005
05-031 Concerning When Government Employees Can Claim Sales Tax Exemption on Hotel Lodging Charges 11/09/2005
05-030 Department Repeals Emergency Rule Providing Sales Tax Exemption On Hotel Rooms Occupied by Hurricane Victims 10/28/2005
05-016 Department Promulgates Emergency Rule Providing Sales Tax Relief on Hotel Lodging Charges to Persons Displaced From Their Homes By Hurricane Katrina 09/02/2005
05-012 Concerning Act 397 of the 2005 Regular Legislative Session Providing Expanded Sales Tax Exemptions for Railroad Rolling Stock 08/26/2005
05-011 Concerning Act 410 of the 2005 Regular Session of the Louisiana Legislature Providing Exclusions From State and Local Sales Tax Collection on Certain Sales by Louisiana-Domiciled Nonprofit Carnival Organizations. 08/26/2005
05-009 Concerning the Repeal of Ten Department Policy/Procedure Memorandums Related to Sales Tax Matters (6/15/2005) 06/15/2005
04-024 2005 Taxable Cost Price for Refinery Gas 12/29/2004
04-021 Concerning Act 418 of 2004 Regular Legislative Session Providing that the Monthly Filing with the Department of Public Safety and Corrections of Vehicle Transfer Reports Is No Longer Required by Licensed Dealers in New Motor Vehicles 09/14/2004
04-015 Concerning Act 8 of the 2004 First Extraordinary Session Providing an Exclusion from Sales Tax for Purchases of Butane, Propane, and Other Fuels for Residential Use 04/20/2004
04-014 Concerning Act 10 of the 2004 First Extraordinary Session Removing the Expiration Date of the Sales Tax Exemption on Purchases of Certain Trucks, Trailers, and Contract Carrier Buses That Will Operate at Least 80% of the Time in Interstate Commerce 04/20/2004
04-013 Concerning Acts of the 2004 First Extraordinary Session Providing for the Continuance of the State Sales Tax Exemption on Steelworks’ and Blast Furnaces’ Purchases of Utilities 04/20/2004
04-012-A Concerning the Exclusion from State Sales Tax, Effective July 1, 2004, of 5% of the Taxable Price of Certain Manufacturing Equipment 05/18/2004
04-012 Concerning Act 1 of the 2004 First Extraordinary Session Providing for the Phased-in Exclusion of Manufacturing Equipment from State Sales Tax 04/20/2004
04-011 Concerning Act 4 of the 2004 First Extraordinary Session Suspending Most State Sales Tax Exemptions Through June 30, 2009 04/20/2004
04-010 Concerning Act 6 of the 2004 First Extraordinary Session Providing that “Tangible Personal Property” Shall Not Include “Other Constructions” Permanently Attached to the Ground 04/20/2004
04-005 State Sales Tax Rate to Be Reduced on Interstate Telecommunication Services Effective April 1, 2004 01/21/2004
03-017 Providing Information Concerning the Use Taxable Value of Refinery Gas for Calendar 2004 12/08/2003
03-013 Synopsis of Sales Tax Rate Changes That Will Become Effective July 1, 2003 06/11/2003
03-009 Limited Credit Is Allowed for Dealer Costs of Reprogramming Cash Registers to Implement State Sales Tax Rate or Base Changes 03/25/2003
03-006A Concerning Act Nos. 40 and 41 of the 2002 Regular Legislative Session Affecting the State Sales Taxability of Purchases of Components, Repairs, Fuel, and Supplies for Certain Vessels 12/08/2003
03-006 Concerning Two 2002 Legislative Acts Affecting the Sales Taxability of Vessel Components, Repairs, Fuel, and Supplies 02/03/2003
03-005 Sales and Use Tax Exemption for Dental Devices 01/29/2002
03-004 The Use Taxable Value of Refinery Gas for Calendar 2003 01/17/2003
02-020-A State Sales Tax Rate Reduction and Exemption on Food for Home Consumption, and Electricity, Water and Natural Gas for Residential Use 06/11/2003
02-020 January 1, 2003, Sales Tax Rate Reductions and July 1, 2003, Exemptions Applicable to Food for Home Consumption and Natural Gas, Electricity, and Water for Residential Use 12/06/2002
02-018 New Legislative Act Affecting the Sales Taxability of Repair Services and Materials for Outer Continental Shelf Drilling Rigs 11/26/2002
02-016 Concerning the Sales and Use Tax Exemption of Certain Fuels Used and Consumed for Farm Purposes 10/17/2002
02-015 Concerning a Preliminary Judicial Injunction Prohibiting the Enforcement of Act No. 85 of the 2002 Regular Session of the Legislature Related to the Sales and Use Taxes Payable on Wireless Telephones 09/18/2002
02-014 Concerning the Sales and Use Taxable Basis of Newspapers That Are Published and Distributed at No Cost to Readers 08/29/2002
02-013 Concerning New Sales Tax Exclusions for Certain Purchases by Nonprofit Blood Banks and Blood Collection Centers 08/29/2002
02-010 Notice Concerning the Continuation of the Suspension of Most Sales Tax Exemptions with a Reduction in Tax Rate on Sales of Food for Home Consumption and Utilities 06/27/2002
02-009 Notice Concerning July 1, 2002, Tax Rate Changes for Hotels in Orleans Parish and for Food Service Establishments in Both Orleans Parish and on the Premises of the New Orleans Airport 06/20/2002
02-008 Allowance of Vendor’s Compensation on Sales Tax Returns 04/18/2002
02-007 Annual Sales Tax Filing by State Agencies 04/18/2002
02-006B Concerning the Dissolution of a Judicial Injunction That Had Prohibited the Granting of Certain Statutory Sales Tax Exclusions for Religious Entities 09/22/2003
02-006A Concerning the State’s Plans to Challenge a Federal Judicial Injunction Barring the State from Allowing Certain Sales Tax Exemptions to Religious Entities 06/10/2002
02-006 Bulletin Explaining that Federal Injunction Prohibits Louisiana from Enforcing Sales Tax Exclusions that Benefit Religious Entities 04/30/2002
02-001 Refinery Gas Cost Price for Calendar Year 2002 01/20/2002
01-008 Act 245 of 2001 Legislative Session Allows Dealers to Absorb Sales and Use Tax Under Certain Circumstances 11/15/2001
01-006 "Manufactured and Mobile Home Settlement Fund Claims" 11/15/2001
01-005 "Livestock used for agricultural purposes" and the term "pharmaceuticals" as it applies to treatment of livestock defined. 11/15/2001

Redacted Private Letters

Redacted Private Letter Rulings (Redacted PLR) are a type of declaratory ruling that is written to provide guidance to a specific taxpayer at the taxpayer’s request. Although Private Letter Rulings (PLR) formally apply to only the taxpayers to whom the letters are addressed, the department recognizes that the information in such rulings might be useful as a guide to how the department might apply the law to other situations of facts identical or essentially similar to those described in the PLR. The Private Letter Ruling is “redacted” – all taxpayer identifying information has been removed and any other measures needed to protect taxpayer confidentiality.

Number Title Date Issued
10-027 Concerning the Eligibility of Liquefied Natural Gas for the Sales Tax Exemption Provided by R.S. 47:305(D)(1)(g) for Natural Gas (10/22/2010) 10/22/2010
09-019 Concerning Whether the State Sales or Use Tax is Due on Purchases of Ingestible Medical Diagnostic Capsules 09/14/2009
08-010 Private Letter Ruling No. 08-010 – Concerning the Sales and Use Tax Payable on the Equipment That Is Furnished to Customers by a Wireless Internet Service Provider (8/15/2008) 08/15/2008
07-015 Concerning the applicability of sales or use tax to replacement vehicles under manufacturer’s warranty or Louisiana’s Lemon law 12/04/2007
06-010 Concerning the Sales Taxability of Sales and Installations of Durable Medical Imaging Equipment In Hospitals 07/24/2006
06-005 Concerning the Sales Taxability of a Lease Termination Payment Required Under a Lease Agreement After the Destruction of the Leased Asset by Hurricane 04/26/2006
06-002 Concerning Whether a Sales and Use Tax Exemption Applies to Indirect or Overhead Costs on Projects Performed By a Contractor for the Federal Government 11/21/2006
05-003 Discussing the Sales Taxability of Electronic Discovery Services Provided to Litigation Teams 03/24/2005
04-006 Discussing Whether Various Charges Within the Purchase Price of a Communications System Form Part of the Use Taxable “Cost Price” of the System, as Provided by La. Rev. Stat. Ann. § 47:301(3)(a) 09/07/2004
03-022 The Sales Taxability of Certain Sales for Employee or Customer Incentive Programs 01/21/2004
03-011 Conditions that Determine for Sales Tax Purposes When Carpet Installation is a Sale of Tangible Personal Property With An Obligation to Install or An Immovable Property Contract 10/16/2003
03-009 Concerning Whether the Parts and Accessories for Hospital-Owned Medical Linear Accelerators Are Eligible for the Sales Tax Exemption Provided by R.S. 47:305(D)(1)(s) for Personally Used Medical Devices 09/09/2003
03-008 Sales Taxability of Purchases by Individual Public Schools 07/03/2003
03-007 Sales Taxability of Certain Charges by a Country Club To Its Members 04/29/2003
03-005 The Status of Already-Installed Durable Medical Equipment as Movable or Immovable Property for Sales and Use Tax Purposes 03/17/2003
03-004 Taxability of Sales of Digital Subscriber Line (DSL) Service to Consumers For Their Use Solely in Accessing the Internet 04/04/2003
03-003 Sales Tax Collection Exemption at Events Held in Publicly Owned Facilities, as Provided by Louisiana Revised Statute 39:468. 03/17/2003
03-002 Sales Taxability of the Payments that an Owner of Tangible Personal Property Receives From a Lessor Who Has Secured Lease/Rental Customers for the Owner’s Property 02/25/2003
02-003 Eligibility of Blind Vendors for Sales Tax Exemption 08/29/2002
02-002 Sales Taxability of Charges for High-Speed Satellite Downloading, Internet Access, and Telecommunication Services 04/01/2002
01-011 Sales Taxability of the Construction and Lease of a Cogeneration Power Plant 01/22/2001
01-008 Sales Taxability of Cylinder Testing and Related Services 01/22/2001
01-007 Private Letter Ruling on Sales Tax Treatment of Leased Equipment that has been rendered an Immovable Component of a Building 10/10/2001
01-006 Carpet Cleaning and Installation, Building Contents Cleaning, Furniture Cleaning and Storage, Furnishing of Cleaning Equipment 12/12/2001
01-003 Due Date for the Remittance by the Seller of Sales Taxes on Sales of Season Tickets of a Professional Athletic Team When Payments are Made in Installments 12/12/2001

Revenue Rulings

Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.

Number Title Date Issued
13-003 Parts and Materials Purchased for Repair or Maintenance of Lease or Rental Equipment 02/27/2013
13-002 Taxability of Sales Made in Connection with Events Held By Nonprofit Organizations 02/26/2013
12-003 Tax Collection by Veterinarians 05/24/2012
12-002 Coating, Wrapping, Galvanizing of Tangible Personal Property 05/24/2012
12-001 Taxability of Bulk Sales of Water Put in a Ship’s Reservoir 05/17/2012
10-003 Taxability of the services and materials provided by a company in the business of oil and gas well completion and well rework services, including a process call “frac service”. 09/23/2010
10-001 Taxability of Transactions for Remotely Access Software, Digital or Media Products and Other Items of Tangible Personal Property, and the Sale, Use or Lease of Software and Program Content 03/06/2010
09-002 Concerning the State Sales Taxability of Cooking Oils and Shortening Purchased by Restaurants (9/17/2009) 09/17/2009
09-001 Concerning the Taxability of Certain Transactions by Non-Profit Economic Development Corporations for Use in Economic Development Projects (9/15/2009) 09/15/2009
08-010 Revenue Ruling No. 08-010 – Concerning Whether Transactions for the Furnishing of Electronic Bingo Dabber Devices Are Considered Sales Taxable Leases or Rentals (7/3/2008) 07/03/2008
08-009 Revenue Ruling No. 08-009 – Concerning Whether Charges for the Licensing of Software To Be Used in the Operation of Electronic Video Bingo Devices Are Taxable As Leases or Rentals (7/3/2008) 07/03/2008
08-006 Concerning Definitions of Terms Related to the Annual State Sales Tax Holiday on Purchases of Certain Hurricane-Preparedness Supplies 03/26/2008
08-003 Revenue Ruling No. 08-003 – Concerning the Sales and Use Tax Applicable to Certain Medical Substances known as “Dermal Fillers” 02/04/2008
08-002 Revenue Ruling No. 08-002 – Concerning the Sales and Use Tax applicable to country club dues, limitations on the sales of tangible personal property and other exemptions under R.S. 47:305.14 activities, and sales tax applicable to the rehabilitation of historic property 01/29/2008
07-009 Concerning Whether Use Taxes Are Payable by Dealers in Manufactured Homes on Homes Immobilized by the Dealers Prior to Their Sales of the Homes 10/25/2007
07-008 Concerning the Sales Taxability of Purchases Made by Federal Government Employees Using Certain Credit Cards 10/15/2007
07-007 Concerning the Sales Taxability of Charges for the Furnishing of Construction Barricades and Lighting 10/15/2007
07-006 Concerning the Sales Taxability of Charges for the Furnishing of Copies of Medical Records 10/15/2007
07-005 Concerning the Sales Taxability of Transactions for the Furnishing of Scaffolding (9/19/2007) 09/19/2007
07-004 Concerning the Sales Taxation of Outdoor Signage 08/20/2007
07-003 Concerning the Occupancy of Hotel Rooms by Transient Guests, and the Conditions Necessary for a Hotel Room Occupant to be Considered Permanent and Not Transient for Sales Tax Purposes. Superseding Revenue Ruling No. 03-007. 09/05/2007
07-002A Concerning the Use Taxability of Airplanes Imported into Louisiana Before July 1, 2007, for Use in Interstate Commercial Travel 10/19/2007
07-002 Concerning the Decision of the Louisiana Supreme Court in Word of Life Christian Center v. West, 936 So. 2d 1226, 2004-1484 (La. Sup. Ct. 4/17/06) and the Effect of that Decision Upon the Sales and Use Taxation of Airplanes 09/20/2006
06-019 Concerning the Sales Taxability of the Service of Piano Tuning 11/27/2006
06-015 Discussing the State Sales Tax Exemption on Purchases Made for Vessels Operating in Foreign and Interstate Coastwise Commerce, Particularly Whether the Exemption Applies to Purchases for Drilling Ships and Drilling Barges 09/20/2006
06-014 Discussing the Sales Taxability of Fees That Are Sometimes Charged to Eye Surgeons for the Use of Eye Surgery Equipment 09/20/2006
06-013 Concerning State Sales Tax Treatment of Transactions for the Furnishing of Temporary Portable Toilet Facilities 09/20/2006
06-012 Concerning State Sales Tax Liability on Transactions for the Furnishing of Trash Dumpsters and the Associated Services of Trash and Refuse Removal 09/20/2006
06-007 Concerning the Sales Taxability of Charges for Collision Damage Waiver in Connection with the Renting of Vehicles 05/16/2006
06-002 Concerning the Sales Tax Treatment of a Transfer of Motor Vehicles in Exchange for the Payment of Indebtedness and a Membership Interest in a Commencing Limited Liability Company 04/07/2006
06-001 Concerning Whether Charter Boat Activity Qualifies for the State Sales Tax Exemption Provided by La. Rev. Stat. Ann. § 47:305.20 for Commercial Fishing 04/07/2006
05-007 Concerning the Collection of the Advance Sales Tax From Retailers on Food Products Purchased for Resale 12/23/2005
05-006 Concerning the Collection of the Advance Sales Tax On Drop Shipments 10/17/2005
05-004 Concerning Whether Mileage Run by 26,000 Pound+ Trucks and Trailers Solely Within the Borders of Other States Constitutes Interstate Commerce Transportation for Purpose of Meeting the 80% Interstate Mileage Threshold Necessary for the Sales Tax Exemption of the Equipment Under La. Rev. Stat. Ann. § 47:305.50(A) 08/19/2005
05-001 Concerning the Sales Tax As Applied to Repairs of Movable and Immovable Property 03/01/2005
04-009 Concerning the Sales Tax Treatment of Contracts for the Furnishing of Gas Compression Equipment and Services 12/02/2004
04-008 Concerning the Sales Tax Exemption for Dental Devices under La. Rev. Stat. Ann. § 47:305(D)(1)(t) 11/15/2004
04-006 State Sales Taxability of Property Taxes Invoiced by Lessors to Their Lessees 09/14/2004
04-005 Definition of the Term “Interstate Commerce” For Purposes of the Sales Tax Exemption Provided by La. Rev. Stat. §47:305.50(A), and Applying that Definition to Various Scenarios 08/16/2004
04-004 State Sales Taxability of Certain Charges by Hotels Associated with Room Reservations 04/23/2004
04-001 State Sales Taxability of Charges for Computer Software Maintenance Agreements 03/17/2004
03-007 State Sales Taxability of Charges for Hotel Room Occupancy for Guests Who Occupy Rooms Permanently or for Extended Durations 12/08/2003
03-003 Requirements for Receiving the Sales and Use Tax Benefits Authorized by the Motion Picture Incentive Act 07/03/2003
03-002 State Sales Tax Rate Reduction and Forthcoming Exemption for “Food for Preparation and Consumption in the Home” Explained 06/11/2003
03-001 Concerning the Sales and Use Tax Exclusion for First Purchases of Digital Television Conversion Equipment 01/16/2003
02-017 Sales Tax Exemption for Farm Products Sold "Direct From the Farm 10/23/2002
02-012 The Sales Taxability of Television and Radio Audience Survey Information 08/30/2002
02-008 The Phased-in Exclusion of Custom Computer Software From the Definition of the Term "Tangible Personal Property" for Sales Tax Purposes 08/28/2002
02-005 Collection of Sales Tax on Sales of Movable Buildings 05/01/2002
02-004 Sales Taxability of Purchases of Fuel, Repair Services, Supplies, and Laundry Services for Stevedoring Vessels Operating in Louisiana Waters 11/01/2001
02-003 Status of Magnetic Resonance Imaging (MRI) Scanners as Movable or Immovable Property for Sales Tax Purposes 03/11/2002
01-016 Dealers Allowed to Absorb Sales and Use Tax Under Certain Circumstances 11/15/2001
01-015 Sales Taxability of Purchases by Advertisers and Commercial Publishers of Newspaper Inserts 10/10/2001
01-011A Concerning the Availability of Extensions for the Submission of Applications for Sales Tax Rebates Under the Louisiana Enterprise Zone Act 12/08/2003
01-011 Deadline for the Submission of Applications for Sales Tax Rebate Under the Louisiana Enterprise Zone Program 01/01/2002
01-010 Application of the Louisiana Sales Tax Law to the Transactions of Roustabout or "Work as Directed" Service Companies 10/10/2001
01-009 Sales Taxability to the Purchases of a Private Nonprofit Corporation Who Is the Lessee of Hospital Facilities Owned by a Hospital Service District 10/08/2001
01-008 Taxability of Folding Invoices and Stuffing Envelopes 09/05/2001
01-007 Sales Taxability of Charges for Transportation Associated with Sales of Tangible Personal Property 10/10/2001
01-006 Application of the Louisiana Sales Tax Law to Repair Services Rendered by Diving Service Companies 10/10/2001
01-005 Application of Revised Statute 47:305.1(A) to Purchases for Vessels of Over 50 Tons Load Displacement Following Recent Decision by Louisiana Supreme Court 08/21/2002
01-004 Assessment of Penalties and Loss of Vendor’s Compensation on Sales Tax Returns with Extensions. 02/05/2002