Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 43 - Sales and Use Tax
- Section I-4301 - Uniform Sales and Local Sales Tax Definitions
- Section I-4302 - Pollution Control Devices and Systems Excluded from the Definition of " Sale at Retail"
- Section I-4303 - Imposition of Tax
- Section I-4305 - Imposition of Tax
- Section I-4307 - Collection
- Section I-4309 - Collection of Tax
- Section I-4311 - Treatment of Tax by Dealer
- Section I-4351 - Returns and Payment of Tax, Penalty for Absorption of Tax
- Section I-4353 - Collection from Interstate and Foreign Transportation Dealers
- Section I-4355 - Collector's Authority to Determine the Tax in Certain Cases
- Section I-4357 - Termination or Transfer of a Business
- Section I-4359 - Dealers Required to Keep Records
- Section I-4361 - Wholesalers and Jobbers Required to Keep Records
- Section I-4363 - Collector's Authority to Examine Records of Transportation Companies
- Section I-4365 - Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment
- Section I-4367 - Failure to Pay Tax; Rule to Cease Business
- Section I-4369 - Sales Returned to Dealer ; Credit or Refund of Tax
- Section I-4371 - Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster
- Section I-4372 - Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
- Section I-4373 - Nonresident Contractors
Disclaimer: These regulations may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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