TITLE 47. REVENUE AND TAXATION

SUBTITLE II. PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE

CHAPTER 2-D. UNIFORM LOCAL SALES TAX CODE

PART C. DEFINITIONS, EXCLUSIONS, EXEMPTIONS, AND OTHER PROHIBITIONS

 

47:337.10    Optional exclusions and exemptions

 

A. As provided for in R.S. 47:305(D)(5)(c), for the time after July 1, 1999, a taxing authority may by ordinance or resolution provide for the following:

 

(1) An exemption for the sale of prescription drugs used in the treatment of various diseases or injuries, or an exemption for the procurement and administration of chemotherapy drugs, if such drugs are used exclusively by the patient in his medical treatment if administered exclusively to the patient by a physician, nurse, or other health care professional in a physician's office where patients are not regularly kept as bed patients for twenty-four hours or more.

 

(2) An amnesty for any person who may have been responsible to impose, collect, and/or remit the tax previously imposed on the transactions provided for in Paragraph (1) this Subsection prior to the time such exemption and/or amnesty is granted according to such reasonable terms and conditions as the respective taxing authorities may adopt.

 

B. As provided for in R.S. 47:305.25(B) and (C):

 

(1) In the parish of West Carroll, the parish school board may exempt the farm equipment as provided in R.S. 47:305.25(A) from additional sales and use taxes after approval by a majority of the qualified electors of the parish and the police jury may exempt the equipment as provided in that Section from all sales and use taxes which it is presently levying and collecting and shall exempt such equipment from any additional sales and use tax or taxes which it may hereafter levy and collect.

 

(2) Except as provided in Paragraph (1) of this Subsection:

 

(a) A city or parish school board may by resolution adopted by the board provide an exemption for farm equipment as defined in R.S. 47:305.25(A).

 

(b) The governing authority of a municipality may by resolution or ordinance provide an exemption for farm equipment as defined in R.S. 47:305.25(A) from all of its sales and use taxes.

 

(c) The governing authority of a parish may by resolution or ordinance provide an exemption for farm equipment as defined in R.S. 47:305.25(A) from all of its sales and use taxes and all sales and use taxes of political subdivisions levied solely within the territory of the parish, except municipal and school board taxes.

 

C. As provided for in R.S. 47:305.30, notwithstanding the provisions of any other law to the contrary, the governing authority of any political subdivision in the parish of Plaquemines may exclude and exempt from any sales and use tax levied by such governing authority any item excluded and exempted from the sales and use taxes imposed by the state of Louisiana under Chapter 2 and Chapter 2-A of Subtitle II of this Title.  It is expressly provided that the provisions of this Subsection shall also be applicable to any sales and use taxes being imposed by such governing authority as of July 6, 1981;  provided, that no bonds or other obligations payable from the proceeds of such taxes have been issued and are outstanding.

 

D. As provided for in R.S. 47:305.37(B) with regard to diesel fuel, propane, or other liquefied petroleum gases used or consumed for farm purposes, in Rapides Parish:

 

(1) The parish school board may by resolution adopted by the board provide an exemption from its sales and use tax as is provided for state sales tax in R.S. 47:305.37(A).

 

(2) The governing authority of a municipality may by resolution or ordinance provide an exemption as is provided for state sales tax in R.S. 47:305.37(A) from its sales and use tax and all sales and use taxes of political subdivisions levied solely within the territory of the municipality, except school board taxes.

 

(3) The governing authority of a parish may by resolution or ordinance provide an exemption as is provided for state sales tax in R.S. 47:305.37(A) from its sales and use tax and all sales and use taxes of political subdivisions levied within the territory of the parish and all sales taxes levied both within and without the municipality, except school board taxes.

 

E. As provided for in R.S. 47:305.52, a political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.

 

F. As provided for in R.S. 47:301(14)(g)(i), any political subdivision may apply the exclusion as defined in R.S. 47:301(14)(g)(i) to sales or use taxes levied by any such political subdivision, so that a charge for the furnishing of repairs to tangible personal property may be excluded from sales of services, as defined in R.S. 47:301(14)(g)(i), when the repaired property is delivered to the customer in another state either by common carrier or the repair dealer's own vehicle, however, as to aircraft, delivery may be by the best available means.  Offshore areas shall not be considered another state for the purpose of this Subsection and R.S. 47:301(14)(g)(i).

 

G. As provided for in R.S. 47:301(16)(i)(vi), taxing authorities are hereby authorized to provide an exemption from any local sales and use tax liability to any taxpayers holding a Federal Communications Commission license issued pursuant to 47 CFR Part 73 which have purchased any of the digital television conversion equipment and/or digital radio conversion equipment listed in R.S. 47:301(16)(i)(i) and (i)(ii).  Local taxing authorities are further authorized to provide a credit against any tax liability for the amount of local sales tax paid by taxpayers holding Federal Communications Commission licenses issued pursuant to 47 CFR Part 73 on any equipment listed in Item (i) or (ii) of 47:301(16)(i) purchased subsequent to January 1, 1999, but prior to June 25, 2002.

 

H. (1) Political subdivisions are prohibited from levying a sales and use tax on telecommunication services as defined in Chapter 2 of Subtitle II of this Title  [FN1] not in effect on July 1, 1990.

 

(2) The provisions of this Paragraph shall not be construed to prohibit the levy or collection of any franchise, excise, gross receipts, or similar tax or assessment by any political subdivision of the state as defined in Article VI, Section 44(2) of the Constitution of Louisiana.

 

I. (1) A political subdivision may provide for a sales and use tax exclusion as provided for in R.S. 47:301(3)(i), (13)(k), or (28), or any combination of these or all of them, for the sales, cost, or lease and rental price of manufacturing machinery and equipment, either effective upon adoption or enactment or phased in over a period of time, or effective for a certain period of time or duration, all as set forth in the instrument, resolution, vote, or other affirmative action providing the exclusion.

 

(2) Pursuant to the authority provided for in Paragraph (1) of this Subsection, a political subdivision may provide an exclusion from its tax for any class or classes of manufacturers, including a glass container manufacturer with a NAICS Code of 327213.

 

(3)(a) Pursuant to the authority provided for in Paragraph (1) of this Subsection, a political subdivision may provide an exclusion from its tax for any other machinery, equipment, supplies, materials, or services used or consumed in the business of farming.

 

(b) The authority provided to political subdivisions in this Paragraph shall be in addition to the authority provided to political subdivisions in Paragraph (1) of this Subsection to exclude from their tax machinery and equipment that is eligible for depreciation for federal income tax purposes and that is used as an integral part of the production, processing, and storing of food and fiber or of timber by an individual or entity which is assigned by the Louisiana Workforce Commission a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, all as defined in and provided for in R.S. 47:301(3)(i)(ii), and the authorization in Subsections B, C, and D of this Section for certain political subdivisions to exempt that portion of the sales price of farm machinery and equipment provided for in R.S. 47:305.25(A) in excess of fifty thousand dollars, or any other exclusion or exemption that may be provided by law.

 

J. A political subdivision may by ordinance or resolution provide that sales and use tax imposed by the political subdivision shall not apply to parts or services used in the fabrication, modification, or repair of rail rolling stock.

 

K. (1) Except as provided in Paragraph (2) of this Subsection, the following medications shall be exempt from the sales and use tax of any political subdivision in Caddo Parish:

 

(a) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not limited to Visudyne and Macugen.

 

(b) Complex biologics such as monoclonal antibodies, including but not limited to Infliximab.

 

(2) The provisions of Paragraph (1) of this Subsection shall not apply to sales and use taxes levied by the parish governing authority, the school board, or the sheriff of any such parish until after July 1, 2006.

 

L. A political subdivision located in St. Charles Parish may by ordinance or resolution provide that sales and use tax imposed by the political subdivision shall not apply to the same purchases, at the same time, according to the same definitions and procedures, under the same conditions, and exempting the same amount of sales price or cost price of tangible personal property as provided for in Act No. 244 of the 2007 Regular Session of the Legislature or in any other act enacted in that session or in any other session which provides for annual sales tax holidays.

 

M. A political subdivision may by ordinance or resolution provide that sales and use tax imposed by the political subdivision shall not apply to storm shutter devices as defined in R.S. 47:301(10)(ee).

 

N. As provided for in R.S. 47:305.20(G)(2), the governing authority of any parish, school board, municipality, or other local taxing authority may, by ordinance or resolution grant the exemption provided for in R.S. 47:305.20.  In addition, such taxing authority may authorize refunds of any tax paid prior to the effective date of such ordinance or resolution on transactions exempted by that Section.

 

O. As provided for in R.S. 47:305.64, political subdivisions, including municipalities and parishes, may elect to provide for a sales and use tax exemption for the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment.

 

Added by Acts 2003, No. 73, § 1, eff. July 1, 2003.  Amended by Acts 2004, 1st Ex.Sess., No. 1, § 1, eff. March 23, 2004;  Acts 2005, No. 344, § 1, eff. July 1, 2005;  Acts 2005, No. 397, § 1, eff. July 1, 2005;  Acts 2007, No. 173, § 1, eff. June 27, 2007;  Acts 2007, No. 245, § 1, eff. July 1, 2007;  Acts 2007, No. 358, § 1, eff. Aug. 1, 2007;  Acts 2007, No. 462, § 1, eff. July 1, 2007;  Acts 2009, No. 459, § 2, eff. July 1, 2009;  Acts 2010, No. 1003, § 1, eff. July 8, 2010;  Acts 2010, No. 1015, § 1;  Acts 2011, 1st Ex.Sess., No. 42, § 1.

 

[FN1] R.S. 47:301 et seq.