United States — Louisiana
RS 47:338.155
1 provisions
The St. Tammany Parish Police Jury may levy and collect a sales and use tax of up to 1%, but only after voter approval and by ordinance.
Act or statute Open & Chat
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Tax law in United States — Louisiana
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. Every result links to its stored legal text and available official source evidence.
4,692 matching statutes
United States — Louisiana
RS 47:338.154
1 provisions
The Union Parish Police Jury may levy and collect a 1% sales and use tax in Union Parish, subject to voter approval and ordinance requirements.
Act or statute Open & ChatUnited States — Louisiana
RS 47:818.112
1 provisions
This section imposes a tax on certain deliveries of compressed natural gas, liquefied natural gas, and liquefied petroleum gas, requires the dealer to add the tax to the price, and requires a receipt or invoice showing the tax; unlicensed delivery in connection with a sale is prohibited.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1002
1 provisions
This section imposes a license tax on public utility operators for in-state business that is not interstate commerce, and excludes certain gross receipts from business on U.S. navigable waters.
Act or statute Open & ChatUnited States — Louisiana
RS 51:2399.3
1 provisions
This section lets qualifying employers seek a refundable modernization tax credit, but the credit is subject to approval, annual caps, timing rules, and a June 30, 2025 application cutoff.
Act or statute Open & ChatUnited States — Louisiana
RS 47:337.12.1
1 provisions
This section says when sales or use tax is due for raw materials converted into asphaltic concrete under a road material construction contract, based on where title or possession transfers and where the material is ultimately used.
Act or statute Open & ChatUnited States — Louisiana
RS 47:1997.1
1 provisions
Tax recipient governing bodies that receive ad valorem taxes must reimburse the New Orleans director of finance for collection costs, capped at 2%.
Act or statute Open & ChatUnited States — Louisiana
RS 33:4574.11
1 provisions
The bureau may impose a tax on complimentary hotel rooms, but the tax rate cannot exceed 4%, and up to 35% of complimentary occupancy is exempt.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.169
1 provisions
St. Mary Parish officials may create a sales tax district and, after voter approval, the district board may levy and collect an additional sales and use tax up to 0.3%.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.178
1 provisions
The parish council may create the district, and the board may impose an extra sales and use tax of up to 0.3% if voters approve it.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.164
1 provisions
The district may levy and collect a sales and use tax up to 0.25% within the district, but the tax ordinance must be approved by voters first.
Act or statute Open & ChatUnited States — Louisiana
RS 47:338.157
1 provisions
Ouachita Parish Police Jury may levy and collect a sales and use tax up to 1.5% in the stated parish area, but the ordinance must follow a voter-approval process.
Act or statute Open & Chat