La. Revenue and Taxation § 47:337.11

Current with operative changes from the 2024 Third Special Legislative Session

Section 47:337.11 - Other provisions applicable to local sales and use tax

In addition to the provisions of law applicable to the sales and use taxes of local taxing authorities as provided for in this Chapter, the following provisions outside this Chapter, and no others, shall be applicable to the sales and use taxes of local taxing authorities. The use of the "key words" following the statutory citations in this Subsection are illustrative only, and they are intended to aid in clarity and ease of finding the law, and they are not intended to expand, contract, or otherwise modify or change the intent of the cited provisions of law.

(1)R.S. 4:168, "key words": horse racing.

(2)R.S. 4:227, "key words": offtrack wagering facilities.

(3)R.S. 17:3389, "key words": tax rebates for university research and development parks.

(4)R.S. 33:4169, "key words": the construction and operation by private companies with contracts for the construction of sewerage or wastewater treatment facilities.

(5)R.S. 38:2212.4, "key words": the acquisition of materials, supplies, vehicles, or equipment made by certain public trusts.

(6)R.S. 39:467 and 468, "key words": certain publicly owned facilities.

(7) [Blank]

(8)R.S. 47:6001, "key words": antique airplanes and certain other aircraft.

(9)R.S. 47:9052, "key words": lottery tickets.

(10)R.S. 51:1301 et. seq., "key words": tax refunds under the Louisiana Tax Free Shopping Program.

(11)R.S. 51:1787, "key words": tax rebates provided for in the Enterprise Zone program.

(12)R.S. 33:2718.3 and R.S. 40:582 through 582.7, "key words": tax refund for restoration, renovation, or rehabilitation of existing structure or for building or causing to be built new houses and associated improvements in an approved housing development.

(13)R.S. 47:315.3, "key words": tax refund for tax paid by or under the provisions of Medicare.

(14)R.S. 47:315.4, "key words": tax credit for the amount of ad valorem taxes paid on property upon which the taxpayer is entitled to a homestead exemption.

La. Revenue and Taxation § 47:337.11

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2006, No. 713.

Acts 2003, No. 73, §1, eff. 7/1/2003; Acts 2006, No. 713.