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-4305 - Imposition of Tax

Universal Citation: LA Admin Code I-4305

Current through Register Vol. 50, No. 9, September 20, 2024

A.R.S. 47:321 adds an additional 1 percent tax to each of the taxes imposed by R.S. 47:302 with the exception that specific exemptions are provided for drugs, orthotic and prosthetic devices and patient aids prescribed by physicians or dentists for personal consumption or use and for food purchased under certain circumstances for personal consumption. This additional 1 percent tax is in addition to all other taxes levied on sales, excise, license, or privilege and in addition to the taxes levied under Chapter 3 of Subtitle 2 of Title 47 and shall be collected from the dealer and/or wholesaler as defined in Chapter 2 of Subtitle 2 of Title 47 as provided therein.

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:321.

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