RS 47:301

CHAPTER 2. SALES TAX NOTE: This provision of law was included in the Unconstitutional Statutes Biennial Report to the Legislature, dated March 14, 2016. §301. Definitions As used in this Chapter, the following words, terms, and phrases have the meanings ascribed to them in this Section, unless the context clearly indicates a different meaning: (1) "Business" includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. The term "business" shall not be construed to include the occasional and isolated sales by a person who does not hold himself out as engaged in business. (2) "Collector" shall mean and include (a) the secretary of the Department of Revenue for the state of Louisiana and includes his duly authorized assistants, when used in reference to a sales and use tax levied by the state, or (b) the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision. (3)(a) "Cost price" means the actual cost of the articles of tangible personal property or digital products without any deductions therefrom on account of the cost of materials used, labor, or service cost, including service costs for installation, and transportation charges, or any other expenses whatsoever, or the reasonable market value of the tangible personal property or digital product at the time it becomes susceptible to the use tax, whichever is less. Cost price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if such cost is separately billed to the customer at the time of installation. (b) "Cost price" shall not include any amount designated as a cash discount or a rebate by a vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For purposes of this Paragraph "rebate" means any amount offered by the vendor or manufacturer as a deduction from the listed retail price of the vehicle. (c) The "cost price" of refinery gas shall be fifty-two cents per thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price for a barrel of West Texas Intermediate Crude Oil on December first of the preceding calendar year and the denominator of which shall be twenty-nine dollars, and provided further that such cost price shall be the maximum value placed upon refinery gas by the state and by any political subdivision under any authority or grant of power to levy and collect use taxes. (4) "Dealer" includes every person who manufactures or produces tangible personal property or digital products for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. "Dealer" is further defined to mean: (a) Every person who imports, or causes to be imported, tangible personal property or digital products from any other state, foreign country, or other taxing jurisdiction for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. (b) Every person who sells at retail, or who offers for sale at retail, or who has in his possession for sale at retail, or for use, or consumption, or distribution, or storage to be used or consumed in the taxing jurisdiction, tangible personal property or digital products as defined in this Section. (c) Any person who has sold at retail, or used, or consumed, or distributed, or stored for use or consumption in the taxing jurisdiction, tangible personal property or digital products and who cannot prove that the tax levied by this Chapter has been paid on the sale at retail, the use, the consumption, the distribution, or the storage of the tangible personal property or digital products. (d)(i) Any person who leases or rents tangible personal property or digital products for a consideration, permitting the use or possession of the property or products without transferring title thereto. (ii) However, a person who leases or rents tangible personal property or digital products to customers who provide information to the person that they will use the property or products only offshore beyond the territorial limits of the state shall not be included in the term "dealer" for purposes of the collection of the rental or lease tax of the state, statewide political subdivisions, and other political subdivisions on lease or rental contracts. For purposes of this Item, "use" means the operational or functional use of the property and not other uses related to its possession such as transportation, maintenance, and repair. It is the intention of this Item that the customers of such persons shall remit any tax due on the lease or rental of the property or digital products directly to the state and local taxing bodies to whom they are due. (e) Any person who is the lessee or rentee of tangible personal property or digital products and who pays to the owner of the property or product a consideration for the use or possession of the property without acquiring title thereto. (f)(i) Any person, who sells or furnishes any of the services subject to tax under this Chapter. (ii) Under guidelines enacted by the Legislature of Louisiana during the 2016 Regular Session, any person engaged in collecting the amount required to be paid by a transient guest as a condition of occupancy at a residential location as provided for in R.S. 47:301(6)(a)(ii). (iii) For purposes of this Chapter, dealer shall not include persons leasing apartments or single family dwellings on a month-to-month basis. (g) Any person, as used in this act, who purchases or receives any of the services subject to tax under this Chapter. (h) Any person engaging in business in the taxing jurisdiction. "Engaging in business in the taxing jurisdiction" means and includes any of the following methods of transacting business: maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business or by having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller or its subsidiary irrespective of whether the place of business, agent, salesman, or solicitor is located in the taxing jurisdiction permanently or temporarily or whether the seller or subsidiary is qualified to do business in the taxing jurisdiction, or any person who makes deliveries of tangible personal property or digital products into the taxing jurisdiction other than by a common or contract carrier. (i) Any person who makes deliveries of tangible personal property into the taxing jurisdiction in a vehicle owned or operated by said person. (j) The term "dealer" shall not include lessors of railroad rolling stock used either for freight or passenger purposes. However, the term "dealer" shall include lessees, other than a railway company or railroad corporation, of such property and such lessees shall be responsible for the collection and payment of all state and local sales and use taxes. (k)(i) Any person who sells for delivery into Louisiana tangible personal property, digital products, or services, and who does not have a physical presence in Louisiana, if during the previous or current calendar year the person's gross revenue for sales delivered into Louisiana has exceeded one hundred thousand dollars from sales of tangible personal property, digital products, or services. (ii) A person without a physical presence in Louisiana may voluntarily register for and collect state and local sales and use taxes as a dealer, even if they do not meet the criteria established in Item (i) of this Subparagraph. (l)(i) Any person who operates, maintains, or facilitates a peer-to-peer vehicle sharing program and collects any amount required to be paid as part of a vehicle sharing program agreement whereby a shared vehicle owner leases or rents a shared vehicle to a shared vehicle driver in this state. (ii) For the purposes of this Subparagraph, the following definitions shall apply: (aa) "Peer-to-peer vehicle sharing" means the authorized use of a vehicle by a person other than the vehicle's owner through a peer-to-peer car sharing program. (bb) "Peer-to-peer vehicle sharing program" means a business platform that connects a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for financial consideration. (cc) "Shared vehicle" means a vehicle that is available for sharing through a peer-to-peer vehicle sharing program. (dd) "Shared vehicle driver" means a person who has been authorized to drive the shared vehicle by the shared vehicle owner under a vehicle sharing program agreement. (ee) "Shared vehicle owner" means the registered owner, or a person or entity designated by the registered owner, of a shared vehicle made available for sharing to shared vehicle drivers through a peer-to-peer vehicle sharing program. (ff) "Vehicle sharing program agreement" means the terms and conditions applicable to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle through a peer-to-peer vehicle sharing program. (m, n) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024. (5) "Gross sales" means the sum total of all retail sales of tangible personal property or digital products, without any deduction whatsoever of any kind or character except as provided in this Chapter. (6) "Hotel" means and includes any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following: (a) A single business location. (b) A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence. (c) For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis. (7)(a) "Lease or rental" means the leasing or renting of tangible personal property or digital products and the possession or use thereof by the lessee or renter, for a consideration, without transfer of the title of the property or products. For the purpose of the leasing or renting of automobiles, "lease" means the leasing of automobiles and the possession or use thereof by the lessee, for a consideration, without the transfer of the title of that property for a one hundred eighty-day period or more. "Rental" means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of that property for a period less than one hundred eighty days. (b) Solely for purposes of the state sales and use taxes imposed under R.S. 47:302, 321, and 331, the term "lease or rental", as herein defined, shall not mean or include the lease or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe, tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in connection with the operating, drilling, completion, or reworking of oil, gas, sulphur, or other mineral wells. (c)(i) For purposes of any sales, use, lease, or rental tax, the term "lease or rental" shall not mean or include the lease or rental of any item of tangible personal property by a short-term equipment rental dealer for the purpose of re-lease or re-rental. (ii) For purposes of this Subparagraph, "short-term equipment rental dealer" shall mean a person or entity whose principal business is the short-term rental of tangible personal property classified under the code numbers 532412 and 532310 of the North American Industry Classification System published by the United States Bureau of the Census. (iii) For purposes of this Subparagraph, "short-term rental" shall mean the rental of an item of tangible personal property for a period of less than three hundred sixty-five days, for an undefined period, or under an open-ended agreement. (8) "Person" includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish, city and parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality, or other group or combination acting as a unit, and the plural as well as the singular number. (9) "Purchaser" means and includes any person who acquires or receives any tangible personal property or digital products, or the privilege of using any tangible personal property or digital products, or receives any services pursuant to a transaction subject to tax under this Chapter. (10)(a) For purposes of the imposition of sales and use taxes levied by any taxing authority, "retail sale" or "sale at retail" means a sale to a consumer or to any other person for any purpose other than for resale as tangible personal property or a digital product, or resale of a service provided for in R.S. 47:301.3 provided the retail sale of the service is subject to sales tax in this state and shall mean and include all transactions that the secretary, upon investigation, finds to be in lieu of sales; provided that sales for resale shall be made in strict compliance with rules and regulations. Any dealer making a sale for resale which is not in strict compliance with the rules and regulations shall be liable for and pay the tax. A local collector shall accept a resale certificate issued by the Department of Revenue, provided the taxpayer includes the parish of its principal place of business and local sales tax account number on the state certificate. However, in the case of an intra-parish transaction from dealer to dealer, the collector may require that the local exemption certificate be used in lieu of the state certificate. The department shall accommodate the inclusion of this information on its resale certificate for these purposes. (b) The term "sale at retail" does not include consuming any digital product in producing for sale a new product or taxable service, where the digital product becomes an ingredient or component of the new product or taxable service. A digital code becomes an ingredient or component of a new product or taxable service if the digital product, through the use of the digital code, becomes an ingredient or component of the new product or taxable service. (c) With respect to digital products, the term "sale at retail" does not include making any digital product available free of charge for the use or enjoyment of others. For purposes of this Subparagraph, "free of charge" means that the recipient of the digital product is not required to provide anything of significant value in exchange for the product. A transfer is not free of charge if the digital product is bundled or combined with other products or services subject to sales or use tax regardless of whether such items are separately stated and invoiced. (11) "Retailer" means and includes every person engaged in the business of making sales at retail or for distribution, or use or consumption, or storage to be used or consumed in this state. (12)(a) "Sale" means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property or digital products, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving the tangible personal property. A transaction whereby the possession of property is transferred but the seller retains title as security for the payment of the price shall be deemed a sale. (b) With respect to digital products, "sale" means the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise uses or enjoys the product. (c) With respect to prewritten computer access services and information services, "sale" means the first act within this state by which the taxpayer, as a consumer, uses, enjoys, or otherwise receives the benefit of the service. (13)(a) "Sales price" means the total amount for which tangible personal property or digital products are sold, less the market value of any article traded in including any services, except services for financing which shall not exceed the legal interest rate and a service charge not to exceed six percent of the amount financed, and losses, that are a part of the sale valued in money, whether paid in money or otherwise, and includes the cost of materials used, labor or service costs, including service costs for installation, and transportation charges; provided that cash discounts allowed and taken on sales shall not be included. Sales price shall not include the amount charged for labor or services rendered in installing, applying, remodeling, or repairing property sold if that charge is separately billed to the customer at the time of the sale. (b) The term "sales price" shall not include any amount designated as a cash discount or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle license tax. For purposes of this Paragraph "rebate" means any amount offered by a vendor or manufacturer as a deduction from the listed retail price of the vehicle. (c) Notwithstanding any other provision of law to the contrary, for purposes of state and political subdivision sales and use tax, the "sales price" of refinery gas, except for feedstock, not ultimately consumed as an energy source by the person who owns the facility in which the refinery gas is created as provided for in Subparagraph (18)(c) of this Section, but sold to another person, whether at retail or wholesale, shall be fifty-two cents per thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price for a barrel of West Texas Intermediate Crude Oil on December first of the preceding calendar year and the denominator of which shall be twenty-nine dollars, and provided further that the sales price shall be the maximum value placed upon refinery gas by the state and by any political subdivision under any authority or grant of power to levy and collect sales or use taxes, and the sale shall be taxable. (14) "Sales of services" means the furnishing, receiving, or sale of one or more of the services provided for in this Chapter for a consideration or the amount paid or charged. (15) "Storage" means and includes any keeping or retention in the taxing jurisdiction of tangible personal property or digital products for use or consumption within the taxing jurisdiction or for any purpose other than for sale at retail in the regular course of business. (16)(a) "Tangible personal property" means and includes personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. (b) The term "tangible personal property" shall not include: (i) Stocks, bonds, notes, or other obligations or securities. (ii)(aa) Platinum, gold, or silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form. (bb) Numismatic coins that have a sales price of no more than one thousand dollars. (cc) Numismatic coins sold at a national, statewide, or multi-parish numismatic trade show. (c)(i) Notwithstanding any provision of law to the contrary and solely for purposes of sales and use tax levied by any taxing authority, any sale of a prepaid calling service or prepaid wireless calling service, or both, shall be deemed to be the sale of tangible personal property. (ii) Prepaid calling services and prepaid wireless calling services shall be subject to the tax imposed by this Chapter if the sale takes place in this state. If the customer physically purchases a prepaid calling service or prepaid wireless calling service at the vendor's place of business, the sale is deemed to take place at the vendor's place of business. If the customer does not physically purchase the service at the vendor's place of business, the sale of a prepaid calling service or prepaid wireless calling service is deemed to take place at the first of the following locations that applies to the sale: (aa) The customer's shipping address, if the sale involves a shipment. (bb) The customer's billing address. (cc) Any other address of the customer that is known by the vendor. (dd) The address of the vendor or, alternatively in the case of a prepaid wireless calling service, the location associated with the mobile telephone number. (d) The term "tangible personal property" shall not include work products which are written on paper, stored on magnetic or optical media, or transmitted electronically, when such work products are created in the normal course of business by any person licensed or regulated by the provisions of Title 37 of the Louisiana Revised Statutes of 1950, unless such work products are duplicated without modification for sale to multiple purchasers. This exclusion shall not apply to work products which consist of the creation, modification, updating, or licensing of computer software. (e) For purposes of the sales and use tax imposed by the state of Louisiana, by a political subdivision whose boundaries are coterminous with those of the state, or by all political subdivisions of the state and without regard to the nature of the ownership of the ground, tangible personal property shall not include other constructions permanently attached to the ground which shall be treated as immovable property. (f) For purposes of sales and use taxes imposed by the state, any statewide taxing authority, or any political subdivision, the term "tangible personal property" shall not include any property that would have been considered immovable property prior to the enactment on July 1, 2008, of Act No. 632 of the 2008 Regular Session of the Legislature. (17) "Off-road vehicle" is any vehicle manufactured for off-road use which is issued a manufacturer's statement of origin that cannot be issued a registration certificate and license to operate on the public roads of this state because at the time of manufacture the vehicle does not meet the safety requirements prescribed by R.S. 32:1301 through 1310. This includes vehicles that are issued a title only by the Department of Public Safety and Corrections, public safety services, such as all terrain vehicles and recreational and sport vehicles, but it shall not include off-road vehicles used for farm purposes, farm equipment, or heavy construction equipment. (18)(a)(i) For purposes of the imposition of sales and use tax levied by any taxing authority, "use" means and includes the exercise of any right or power over tangible personal property or digital products incident to the ownership thereof, except that it shall not include the sale at retail of those items of property or products in the regular course of business. (ii) The term "use" applies to the first act within this state by which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise enjoys, uses, or receives the benefits of a digital product, prewritten computer access service, or information service. Use includes access and use of digital products, prewritten computer access services, and information services that remain in the possession of the dealer or in the possession of a third party on behalf of the dealer. (b) Notwithstanding any other law to the contrary, for purposes of the imposition of the sales and use tax of any political subdivision, the use of a vehicle subject to the Vehicle Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a "use": (i) In the political subdivision of the principal residence of the purchaser if the vehicle is purchased for private use, or (ii) In the political subdivision of the principal location of the business if the vehicle is purchased for commercial use, unless the vehicle purchased for commercial use is assigned, garaged, and used outside of such political subdivision, in which case the use shall be deemed a use in the political subdivision where the vehicle is assigned, garaged, and used. (c)(i) Notwithstanding any other provision of law to the contrary, and except as provided in Item (ii) of this Subparagraph, for purposes of state and political subdivision sales and use tax, "use" means and includes the exercise of any right or power over tangible personal property or digital products incident to the ownership thereof. (ii) Notwithstanding any other provision of law to the contrary, and notwithstanding the provisions of this Subparagraph, "use" shall include the exercise of any right of ownership over the consumption, the distribution, and the storage for use or consumption in this state of refinery gas, except the sale to another person, whether at retail or wholesale, only if the refinery gas is ultimately consumed as an energy source by the person who owns the facility in which it is created and is not sold. Notwithstanding any other law to the contrary, the use of refinery gas shall be taxed at the cost price value provided in Subparagraph (3)(c) of this Section. If refinery gas, except for feedstock, is sold to another person, whether at retail, or wholesale, such sale shall be taxable and the sales price value shall be as provided for in Subparagraph (13)(c) of this Section. The provisions of this Item shall not apply to feedstocks. (19) "Use tax" includes the use, the consumption, the distribution, and the storage as defined in this Section. No use tax shall be due to or collected by: (a) The state on tangible personal property or digital products used, consumed, distributed, or stored for use or consumption in the state if the sale of the property or products would have been exempted or excluded from sales tax at the time the property or products became subject to the taxing jurisdiction of the state. (b) Any political subdivision on tangible personal property or digital products used, consumed, distributed, or stored for use or consumption in the political subdivision if the sale of the property or products would have been exempted or excluded from sales tax at the time the property or products became subject to the taxing jurisdiction of the political subdivision. (20) "Drugs" includes all pharmaceuticals and medical devices which are prescribed for use in the treatment of any medical disease. (21) "Free hospital" means a hospital that does not charge any patients for health care provided by the hospital. (22) The term "computer software" means a set of statements, data, or instructions to be used directly or indirectly in a computer in order to bring about a certain result in any form in which those statements, data, or instructions may be embodied, transmitted, or fixed, by any method now known or hereafter developed, regardless of whether the statements, data, or instructions are capable of being perceived by or communicated to humans. Computer software includes all types of software including operational, applicational, utilities, compilers, and all other forms. (23) The term "news publication" shall mean any printed periodical that: (a) Appears at regular intervals. (b) Contains reports of a varied character, such as political, social, cultural, sports, moral, religious, or other subjects of general public interest. (c) Contains not more than seventy-five percent advertising. (d) Is not owned or published as an auxiliary to another nonpublishing business, organization, or entity. (24) "Taxing authority" shall mean and include both the state and a statewide political subdivision and any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless the context indicates otherwise. For purposes of the Uniform Local Sales Tax Code provided for in Chapter 2-D of this Subtitle, "taxing authority" shall mean any political subdivision of the state authorized under the Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision. (25) "Taxing jurisdiction" shall mean the area within the physical boundaries of the taxing authority. (26) "Tax", "sales and use tax", and "sales tax" shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapters 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax. (27) With respect to the furnishing of telecommunications and ancillary services, as used in this Chapter the following words, terms, and phrases have the meaning ascribed to them in this Paragraph, unless the context clearly indicates a different meaning: (a) "Air-to-Ground Radiotelephone service" means a radio service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. (b) "Ancillary service" means a service that is associated with or incidental to the provision of one or more telecommunications services, including but not limited to conference bridging services, detailed telecommunications billing services, directory assistance services, vertical services, and voice mail services. (c) "Call-by-call basis" means any method of charging for telecommunications services where the price is measured by individual calls. (d) "Call center" means one or more locations that utilize telecommunications services in one or more of the following activities: customer services, soliciting sales, reactivating dormant accounts, conducting surveys or research, fundraising, collection of receivables, receiving reservations, receiving orders, or taking orders. (e) "Communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. (f) "Conference bridging service" means a service that links two or more participants of an audio or video conference call and may include the provision of a telephone number. "Conference bridging service" does not include any telecommunications services used to reach the conference bridge. (g) "Customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of the telecommunications service is not the contracting party, the end user of the telecommunications service is the customer of the telecommunications service, but only for the purpose of sourcing sales of telecommunications services under R.S. 47:301.1(A). "Customer" does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area. (h) "Customer channel termination point" means, in the context of a private communications service, the location where the customer either inputs or receives communications. (i) "Detailed telecommunications billing service" means a service of separately stating information pertaining to individual calls on a customer's billing statement. (j) "Directory assistance" means a service of providing telephone number or address information, or both. (k) "End user" means the person who utilizes the telecommunications service. In the case of an entity, "end user" means the individual who utilizes the service on behalf of the entity. (l) "Home service provider" has the same meaning given to such term in Section 124(5) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(5). (m) "International telecommunications service" means a telecommunications service that originates or terminates in the United States and terminates or originates outside the states, respectively. The United States includes each of the fifty United States, the District of Columbia, and each United States territory, or possession. (n) "Interstate telecommunications service" means a telecommunications service that originates in one U.S. state, territory, or possession, and terminates in a different U.S. state, territory, or possession. (o) "Intrastate telecommunications service" means a telecommunications service that originates in one U.S. state, territory or possession, and terminates in the same U.S. state, territory, or possession. (p) "Mobile telecommunications service" has the same meaning given to such term in Section 124(7) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(7). (q) "Mobile wireless service" means a telecommunications service, regardless of the technology used, whereby the origination or termination points, or both, of the transmission, conveyance or routing are not fixed, including but not limited to telecommunications services that are provided by a commercial mobile radio service provider. (r) "Place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, the place of primary use must be within the licensed service area of the home service provider. (s) "Postpaid calling service" means a telecommunications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the telecommunications service. A postpaid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service, except that the right provided is not exclusively to access telecommunications services. (t) "Prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount. (u) "Prepaid wireless calling service" means a telecommunications service that provides the right to utilize mobile wireless service as well as non-telecommunications services, including the download of digital products delivered electronically, content, and ancillary services, which must be paid for in advance and which is sold in predetermined units or dollars of which the number declines with use in a known amount. (v) "Private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. (w) "Service address" means: (i) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. (ii) If the location in Item (i) of this Subparagraph is not known, "service address" means the origination point of the signal of the telecommunications service first identified by either the seller's telecommunications system or, in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller. (iii) If the location in both Items (i) and (ii) of this Subparagraph are not known, "service address" means the location of the customer's place of primary use. (x) "Telecommunications service" means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. "Telecommunications service" includes the transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether the service is referred to as voice over internet protocol service or is classified by the Federal Communications Commission as an enhanced or value-added service. "Telecommunications service" does not include any of the following: (i) Data processing or information services which allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchaser's primary purpose for the underlying transaction is the processed data or information. (ii) Installation or maintenance of wiring or equipment on a customer's premises. (iii) Tangible personal property. (iv) Advertising, including but not limited to directory advertising. (v) Billing and collection services provided to third parties. (vi) Internet access service. (vii) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of such services by the programming service provider. Radio and television audio and video programming services shall include but not be limited to cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3. (viii) Ancillary services. (ix) Digital products, including but not limited to software, music, video, reading materials, or ring tones. (x) Prepaid calling service and prepaid wireless calling service. (y) "Vertical service" means a service that is offered in connection with one or more telecommunications services which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections. (z) "Voice mail service" means a service that enables the customer to store, send, or receive recorded messages services. The term "voice mail service" does not include any telecommunications or vertical services that the customer may be required to have in order to utilize the voice mail service. (28)(a) The term "commercial farmer" means either of the following: (i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale. (ii) A lessor landowner who leases an immovable for agricultural use to a person described in Item (i) of this Subparagraph and maintains a joint venture contractual relationship with the person. (b) The secretary of the Department of Revenue, in consultation with the Department of Agriculture and Forestry, shall promulgate rules in accordance with the Administrative Procedure Act as are necessary for the administration of exemptions available to commercial farmers and the registration of commercial farmers. (c) No state sales and use tax exemption available to a commercial farmer shall be allowed or claimed for or related to an "activity not engaged in for profit" as that term is defined by 26 U.S.C. 183, as amended. (29) "Small refinery" means a refinery for which the average aggregate daily crude oil throughput for a calendar year, as determined by dividing the aggregate throughput for the calendar year by the number of days in the calendar year, does not exceed seventy-five thousand barrels. (30) "Medical device" means any instrument, apparatus, machine, implant, or other similar or related article intended to be provided and used by the patient alone, or in combination in the treatment of a medical disease. (31)(a) "Digital product" means digital audiovisual works, digital audio works, digital books, digital codes, digital applications and games, digital periodicals and discussion forums, and any other otherwise taxable tangible personal property transferred electronically, whether digitally delivered, streamed, or accessed and whether purchased singly, by subscription, or in any other manner, including maintenance, updates, and support. (b) For purposes of this Paragraph, the following terms have the meanings ascribed to them in this Subparagraph: (i) "Digital applications and games" means any application or game, including add-ons or additional content, that can be used by a computer, mobile device, or tablet notwithstanding the function performed. (ii) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds that are transferred electronically, including prerecorded or live songs, music, readings of books or other written materials, speeches, ring tones, or other sound recording. (iii) "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds. "Digital audiovisual works" include but are not limited to motion pictures; musicals, videos, news, and entertainment programs; and live events. (iv) "Digital books" means works that are generally recognized in the ordinary and usual sense as books and which are transferred electronically, including works of fiction, nonfiction, and short stories. (v) "Digital code" means a code that provides the person who holds the code a right to obtain one or more digital products. A digital code may be obtained by any means, including tangible forms and electronic mail, regardless of whether the code is designated as a song code, video code, or book code. The term "digital code" includes codes used to access or obtain any digital products that have been previously purchased and promotion cards or codes that are purchased by a retailer or other business entity for use by the retailer's or entity's customers. "Digital code" does not include any gift certificate or gift card with monetary value that may be redeemable for an item other than a digital product. (vi) "Digital periodical and discussion forum" means a digital newspaper, digital magazine, other digital periodical, chat room discussion, weblog, or any other similar product. (c) "Digital product" shall not include any of the following: (i) Any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or copyright. (ii) Telecommunications services and ancillary services as those terms are defined in Subparagraphs (27)(b) and (x) of this Section. (iii) Internet access service charges. (iv) The representation of a work product resulting from a professional service, as described in Subparagraph (16)(d) of this Section, in an electronic form, such as an electronic copy of an engineering report prepared by an engineer that primarily involves the application of human effort, and the human effort originated after the customer requested the service. (v) A product having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities where the purchaser holds a copyright or other intellectual property interest in the product, in whole or part, if the purchaser uses the product solely for commercial purposes, including advertising or other marketing activities. (vi) Cable television services, direct-to-home satellite services, video programming services, or satellite digital audio radio services. (d) The sale of a digital code that may be utilized to obtain a digital product shall be taxed in the same manner as the digital product. (e) For purposes of taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, whenever the words "property" or "personal property" are used, those terms shall be construed to include any digital product unless any of the following circumstances apply: (i) It is clear from the context that the term "personal property" is intended only to refer to tangible personal property. (ii) It is clear from the context that the term "property" is intended only to refer to tangible personal property, immovable property, or both. (iii) To construe the term "property" or "personal property" as including any digital product would yield unlikely, absurd, or strained consequences. (32)(a) "Transferred electronically" means any product obtained by the purchaser by means other than tangible storage media, regardless of whether the seller grants permanent or less than permanent use and regardless of whether the transaction is conditioned upon contingent payment. It is not necessary that a copy of the product be physically transferred to the purchaser. So long as the purchaser may access the product, it shall be considered to have been transferred electronically to the purchaser. (b) For purposes of this Paragraph, the term "permanent use" means perpetual use or use for an indefinite or unspecified length of time. (33)(a) "End user" means any purchaser other than a purchaser who receives by contract a digital product for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to others. A person who purchases digital products for the purpose of giving away those products or codes shall not be considered to have engaged in the distribution or redistribution of such products or codes and shall be treated as an end user. (b) If a purchaser of a digital product does not receive the contractual right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates, then the purchaser of the digital code shall be deemed an end user. If the purchaser of the digital code receives the contractual right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates, then the purchaser of the digital code shall not be deemed an end user. A purchaser of a digital code who has the contractual right to further redistribute the digital code shall be deemed an end user if that purchaser does not have the right to further redistribute, after the digital code is redeemed, the underlying product to which the digital code relates. Acts 1954, No. 143, §1; Acts 1954, No. 290, §1; Acts 1966, No. 124, §1; Acts 1966, No. 187, §1; Acts 1976, No. 90, §1, eff. Jan. 1, 1977; Acts 1976, No. 92, §1, eff. Jan. 1, 1977; Acts 1976, No. 481, §1, eff. Jan. 1, 1977; Acts 1977, 1st Ex.Sess., No. 17, §1, eff. July 1, 1978; Acts 1978, No. 756, §1; Acts 1980, No. 137, §2; Acts 1983, No. 446, §1, eff. July 3, 1983; Acts 1984, No. 697, §1, eff. Sept. 1, 1984; Acts 1984, No. 359, §1, eff. Sept 1, 1984; Acts 1985, No. 488, §1, eff. Sept. 1, 1985; Acts 1985, No. 901, §1, eff. Sept. 1, 1985; Acts 1987, No. 199, §1, eff. July 1, 1987; Acts 1987, No. 326, §1, eff. July 1, 1987; Acts 1987, No. 435, §1, eff. July 9, 1987; Acts 1988, No. 307, §1, eff. July 7, 1988; Acts 1988, No. 355, §1, eff. July 7, 1988; Acts 1989, No. 264, §1, eff., Aug. 1, 1989; Acts 1989, No. 331, §1; Acts 1989, No. 796, §1; Acts 1989, No. 833, §1; Acts 1989, 2nd Ex.

Sess., No. 10, §1; Acts 1989, 2nd Ex. Sess., No. 14, §1, eff. Aug. 1, 1989; Acts 1990, No. 140, §1, eff. July 1, 1990; Acts 1990, No. 388, §1, eff. Aug. 1, 1990; Acts 1990, No. 403, §1; Acts 1990, No. 409, §1; Acts 1990, No. 444, §1; Acts 1990, No. 478, §1; Acts 1990, No. 719, §1, eff. July 1, 1990; Acts 1990, No. 724, §1, eff. July 1, 1990; Acts 1990, No. 817, §1; Acts 1990, No. 1030, §1, eff. Jan. 1, 1991; Acts 1990, No. 1064, §1, eff. July 1, 1990; Acts 1991, No. 292, §1, eff. July 1, 1991; Acts 1991, No. 350, §1; Acts 1991, No. 388, §1, eff. July 8, 1991; Acts 1991, No. 772, §1, eff. July 1, 1991; Acts 1991, No. 1019, §1; Acts 1991, No. 1029, §1, eff. Sept. 1, 1991; Acts 1992, No. 226, §1; Acts 1992, No. 514, §1; Acts 1992, No. 884, §1; Acts 1992, No. 926, §1, eff. July 1, 1992 (§301(10)(o)) and July 1, 1993 (§301(10)(n)); Acts 1994, No. 6, §1, eff. July 1, 1994; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1994, No. 29, §1; Acts 1995, No. 284, §1, eff. July 1, 1995; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1996, No. 12, §1, eff. July 1, 1996; Acts 1996, No. 15, §1, eff. July 1, 1997; Acts 1996, No. 20, §1, eff. July 1, 1996; Acts 1996, No. 28, §1, eff. July 1, 1996; Acts 1996, No. 29, §1, eff. July 2, 1996; Acts 1996, No. 33, §1, eff. July 2, 1996; Acts 1996, No. 43, §1, eff. July 2, 1996; Acts 1998, No. 10, §1, eff. June 30, 1998; Acts 1998, No. 21, §1, eff. June 29, 1998; Acts 1998, No. 22, §1, eff. July 1, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No. 40, §1; Acts 1998, No. 46, §1, eff. June 24, 1998; Acts 1998, No. 47, §1, eff. July 1, 1998; Acts 1998, No. 49, §1, eff. Aug. 1, 1998; Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 1999, No. 1266, §1, eff. July 12, 1999; Acts 2000, No. 22, §§2 and 9, eff. June 15, 2000, §§8 and 10*; Acts 2000, No. 30, §1; Acts 2000, No. 33, §2, eff. July 1, 2000; Acts 2000, No. 47, §1, eff. July 1, 2000; Acts 2001, No. 60, §1, eff. July 1, 2001; Acts 2001, No. 874, §1, eff. June 26, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts 2002, 1st Ex. Sess., No. 3, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002; Acts 2002, No. 56, §1, eff. July 1, 2002; Acts 2002, No. 58, §1, eff. June 25, 2002; Acts 2002, No. 61, §1, eff. June 25, 2002; Acts 2002, No. 64, §1, eff. June 30, 2002; Acts 2002, No. 67, §1, eff. July 1, 2002; Acts 2002, No. 70, §1, eff. July 1, 2002; Acts 2002, No. 71, §1, eff. June 25, 2002; Acts 2002, No. 85, §§1 and 2, eff. June 27, 2002; Acts 2003, No. 46, §1, eff. May 23, 2003; Acts 2003, No. 61, §1, eff. May 23, 2003; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2003, No. 131, §2, eff. July 1, 2003; Acts 2004, 1st Ex. Sess., No. 1, §1, eff. Mar. 23, 2004, and §3, eff. July 1, 2004; Acts 2004, 1st Ex. Sess., No. 6, §1, eff. Mar. 25, 2004; Acts 2004, 1st Ex. Sess., No. 8, §1, eff. July 1, 2004; Acts 2004, No. 49, §1, eff. May 21, 2004; Acts 2005, No. 243, §1, eff. June 29, 2005; Acts 2005, No. 293, §1, eff. July 1, 2005; Acts 2005, No. 345, §1, eff. July 1, 2005 (Subparagraphs (10)(x) and (18)(l) eff. July 1, 2006 until June 30, 2012); Acts 2005, No. 362, §1, eff. July 1, 2005; Acts 2005, No. 364, §1, eff. June 30, 2005; Acts 2005, No. 357, §1, eff. June 30, 2005; Acts 2005, No. 377, §2, eff. June 30, 2005; Acts 2005, No. 393, §1, eff. July 1, 2005; Acts 2005, No. 410, §1; Acts 2005, No. 457, §1, eff. July 11, 2005; Acts 2005, No. 458, §1, eff. July 11, 2005; Acts 2005, No. 471, §1, eff. July 12, 2005; Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2006, No. 41, §1; Acts 2007, No. 1, §1, eff. May 31, 2007; Acts 2007, No. 162, §1; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 339, §1, eff. July 1, 2007; Acts 2007, No. 358, §§1, 2, eff. Aug. 1, 2007; Acts 2007, No. 419, §1; Acts 2007, No. 427, §1, eff. July 1, 2008; Acts 2007, No. 429, §1, eff. June 30, 2007; Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts 2007, No. 471, §1, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2008, 2nd Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2nd Ex. Sess., No. 9, §1, eff. March 24, 2008; Acts 2008, 2nd Ex. Sess., No. 12, §1, eff. July 1, 2008; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 206, §1, eff. June 30, 2009; Acts 2009, No. 442, §2, eff. July 1, 2009; Acts 2009, No. 443, §1, eff. July 1, 2009; Acts 2009, No. 450, §1, eff. July 1, 2009; Acts 2009, No. 456, §1, eff. July 1, 2009; Acts 2009, No. 459, §1, eff. July 1, 2009; Acts 2009, No. 466, §1; Acts 2009, No. 500, §1, eff. July 1, 2009, and §2, eff. Jan. 1, 2010; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2011, No. 372, §1, eff. Oct. 1, 2011; Acts 2011, No. 374, §1; Acts 2012, No. 438, §1; Acts 2013, No. 158, §2, eff. June 7, 2013; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2013, No. 305, §1; Acts 2013, No. 396, §1; Acts 2015, No. 1, §1, eff. May 22, 2015; Acts 2015, No. 90, §1; Acts 2015, No. 116, §1, eff. June 19, 2015; Acts 2016, 1st Ex. Sess., No. 17, §1, eff. July 1, 2016; Acts 2016, 1st Ex. Sess., No. 25, §1, eff. April 1, 2016; Acts 2016, 1st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2nd Ex. Sess., No. 3, §1, eff. June 23, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff. June 22, 2017; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2017, No. 424, §1, eff. June 26, 2017; Acts 2018, 2nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2018, 3rd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2019, No. 360, §2; Acts 2019, No. 366, §1, eff. July 1, 2019; Acts 2020, No. 216, §2, eff. July 1, 2020; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2022, No. 72, §2; Acts 2023, No. 15, §1; Acts 2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 427, §1; Acts 2023, No. 429, §1; Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 10, §§1, 3, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025. *NOTE: Section 14 of Acts 2000, No. 22, provides that Sections 8 and 10 of the Act (affecting R.S. 47:301(14)(i)(iii)(cc) and (gg) and (i)(v)) will become effective "If it is determined by the legislature or by a court of competent jurisdiction that a regulatory authority has failed to assure that one hundred percent of the tax savings experienced by a telecommunication service provider, whose rates are regulated by such authority, inures proportionately to the benefit of all classes of customers of such provider as required by Section 7 of this Act, then Sections 8 and 10 of this Act shall become effective on the first day of the second month following the month in which such determination is made." NOTE: Re Paragraph (18)(a)(i) and (ii), see Acts 2000, No. 44, §§1 and 2. NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this Act is to amend Louisiana law so that it conforms to the federal Mobile Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C., Sections 116 through 126. If it is determined by the legislative oversight committees of the Department of Revenue, which are set forth in R.S. 49:968, that a court of competent jurisdiction has entered a final judgment on the merits that (1) is based on federal or state law; (2) is no longer subject to appeal; and (3) substantially limits or impairs the essential elements of Section 1 or 2 of this Act, then the provisions enacted by such Sections shall be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the date of entry of such judgment." NOTE: Re Subparagraphs (10)(v), (13)(g), and (18)(i), see Acts 2002, No. 85, §3. NOTE: See Acts 2004, 1st Ex. Sess., No. 1, §4(C). NOTE: See Acts 2009, No. 442, §§3 and 4. NOTE: See Acts 2009, No. 456, §2. NOTE: See Acts 2009, No. 459, §2. NOTE: See Acts 2016, 1st Ex. Sess., No. 26, §2, regarding applicability. NOTE: See Acts 2016, 2nd Ex. Sess., No. 3, §2, regarding retroactivity. NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2 and Acts 2019, No. 360, §2, regarding applicability.