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Policy Documents : Recently Issued

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Recently Issued list all policy documents that have been issued within the past three months.

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
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
09-046 Changes to the General Credits Provision 10/15/2009
09-045 Act 457 Provides Income Tax Deduction for Net Capital Gains 10/15/2009
09-044 New Markets Tax Credit Available December 2009 10/15/2009
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
09-042 Live Performance Income Tax Credit Changes 10/15/2009
09-041 Motion Picture Investor Tax Credit Changes 10/15/2009
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
09-039 Act 454 Changes to the Digital Interactive Media Tax Credit 10/15/2009
09-038 Historic Rehabilitation Tax Credit Changes 10/15/2009
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
09-029 Tax Credit for Conversion of Vehicles to Alternative Fuel Usage 10/08/2009
09-028 Concerning the Sales Tax Exclusion and Exemption for Mardi Gras “Specialty Items” 10/06/2009
09-027 Act 467 Expands the Wind or Solar Energy Systems Tax Credit 09/28/2009
09-026 Sugarcane Trailer Tax Credit in Effect for 2009 Tax Year 09/23/2009
09-025 Inheritance Tax Receipts Not Required by State Law 09/22/2009
09-023 Sound Recording Tax Credit Changes 10/15/2009

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
09-019 Concerning Whether the State Sales or Use Tax is Due on Purchases of Ingestible Medical Diagnostic Capsules 09/14/2009
09-018 Qualification for the Solar Energy Systems Tax Credit 10/06/2009

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
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
08-011-A Frequently Asked Questions Regarding Louisiana New Markets Tax Credits 10/08/2009