Louisiana Administrative Code
Title 72 - UNIFORM LOCAL SALES TAX
Part I - General Provisions
Chapter 5 - Tax on the Storage of Property
Section I-501 - Purpose
Universal Citation: LA Admin Code I-501
Current through Register Vol. 50, No. 3, March 20, 2024
A. For the purpose of use tax levied by local political subdivisions, storage means the keeping or retention of tangible personal property for use or consumption within the local taxing jurisdiction. An analysis of whether or not a taxable storage event has occurred within a local taxing jurisdiction requires an evaluation of the original sales transaction as well as the subsequent possession and use of the tangible personal property by the purchaser.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:337.12, and R.S. 47:337.91 et seq.
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