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Louisiana - Sales and Use Tax Exemptions and Exemption Certificates

Louisiana sales tax is levied on the sale, lease or rental of tangible personal property and on sales of certain services. Some of the taxable services include furnishing of sleeping rooms by hotels; the sale of admissions to places of amusement entertainment, athletic, or recreational facilities; the furnishing of storage or parking privileges by auto hotels and parking lots; the furnishing of printing; the furnishing of laundry, cleaning, pressing, and dyeing services; the furnishing of cold storage space; repairs to tangible personal property; and furnishing intrastate telecommunications services. (R.S 47:302)

LOUISIANA SALES TAX EXEMPTIONS: There are a number of exclusions and exemptions from the Louisiana sales tax. Various statutory exemptions have been partially and temporarily suspended since July 1, 1986. For the most current information relating to sales tax rates on suspended exemptions, contact the Taxpayer Services Divisions at (225) 219-7356.

Some retail transactions fully exempt from the state sales tax are:

  • Sales in and admissions to state-owned domed stadiums and similar facilities R.S. 39:467- 468; Admissions, parking fees, and sales of tangible personal property at certain fund-raising events sponsored by qualifying organizations, R.S. 47:305.14;

  • Louisiana Agricultural Exemptions: Sales of farm products direct from the farm by producers, R.S. 47:305(A)(1); farm products produced by farmers and used by farmers and their families, R.S. 47:305(B); sales of fertilizer and containers to farmers, R.S. 47:305(D)(1)(f); sales of seeds to farmers, R.S. 47:305.3; sales of pesticides to be used for agricultural purposes, R.S. 47:305.8; sales of diesel fuel, butane, propane, or other liquefied petroleum gases to farmers, R.S. 47:305.37;

  • Louisiana Medical Exemptions: Drugs prescribed by physicians and dentists, R.S. 47:305(D)(1)(j); orthotic devices, including prescription eyeglasses and contact lenses, and prosthetic devices and wheelchairs and wheelchair lifts prescribed by physicians, optometrists, or licenses chiropractors for personal consumption or use, R.S. 47:305(D)(1)(k); ostomy, colostomy, ileostomy devices, and equipment, R.S. 47:305(D)(1)(l); patient aids prescribed by a physician or licensed chiropractor for home use, R.S. 47:305(D)(1)(m); medical devices used exclusively by the patient in the medical treatment of various diseases or administered exclusively to the patient by a physician, nurse, or other health care professional or health care facility in the medical treatment of various diseases under the supervision of and prescribed by a licenses physician, R.S. 47:305(D)(1)(s); restorative materials used by dentists, R.S. 47:305(D)(1)(t); purchases and rentals, under physician prescription of kidney dialysis machines, equipment and supplies for home use, R.S. 47:305(G); sales of insulin, R.S. 47:305.2

  • Louisiana Foreign or Interstate Commerce: Sales and use of 50-ton vessels and new component parts and sales of certain materials and services to vessels operating in foreign and interstate coastwise commerce, R.S. 47:305.1; sale or use of trucks of 26,000 pounds or more and trailers that are used at least 80 percent of the time in interstate commerce, and of certain qualifying trucks and trailers, R.S. 47:305.50(A)(1) and (2); sale or use of contract carrier busses used at least 80 percent of the time in interstate commerce, R.S. 47:305.50(B)

  • Louisiana Other Exemptions: Property purchased for exclusive use offshore, R.S. 47:305.10; sales by blind persons who operate certain small businesses, R.S. 47:305.15; purchases of fishing boats, supplies, fuel, lubricants and repairs for the boats owned and operated by licensed commercial fishermen, R.S. 47:305.20; sales or purchases by sheltered workshops for the mentally retarded licensed by the Louisiana Department of Health and Hospitals, R.S. 47:305.38; Purchases with USDA food coupons and WIC vouchers, R.S. 47:305.46; sales and leases of railroad rolling stock, and sales of parts and services used in the fabrication, modification, or repair of railroad rolling stock, R.S. 47:305.50(E); sales of utilities used by steelworks and blast furnaces, R.S. 47:305.51; Sales to certain sickle cell disease organizations, R.S. 47:305.53; sales during the designated August general state sales tax holiday, R.S. 47:305.54; sales under certain conditions of off-road vehicles to out-of-state residents, R.S. 47:305.56; sales of original one-of-a-kind art work in designated cultural product districts, R.S. 47:305.57; sales of certain hurricane-preparedness during the May designated sales tax holiday, R.S. 47:305.58; sales to Habitat for Humanity, R.S. 47:305.59; and sales of certain water conservation equipment for use in the Sparta Groundwater Conservation District, R.S. 47:305.60 and 47:305.61 (Refer R.S 47:302(R), R.S 47:305,R.S 47:305.1 to 47:305.65, Revenue Information Bulletin No. 09-014)

CAUTION : Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

LOUISIANA EXEMPTION CERTIFICATES: All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property are taxable, unless an exemption or exclusion is provided by law for a particular transaction. The person who purchases the exempt items shall claim the exemption by executing a certificate at the time of purchase.

Louisiana Nonprofit Organization

(Refer Publication R-20215 Sales Tax Exemptions for Nonprofit Organizations)

Louisiana Resale/ Re-Rent Exemption:

Louisiana Manufacturer's Exemption:

Louisiana Other Exemption Certificates:
LOUISIANA EXEMPTION CERTIFICATE VERIFICATION: Resale Certificate Verification!

Updated 11/29/2010

 
 
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