Louisiana Revised Statutes Tit. 47, § 321. Imposition of tax

A. In addition to the tax levied by R.S. 47:302(A), 321.1(A), and 331(A) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an additional tax upon the sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle. The levy of the tax shall be as follows:

B. In addition to the tax levied by R.S. 47:302(B), 321.1(B), and 331(B) and collected pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax upon the lease or rental within this state of each item or article of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle; the levy of the tax to be as follows:

C. In addition to the tax levied on sales of services by R.S. 47:302(C) and 331(C) and collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of services, as defined by Chapter 2 of this Subtitle, in this state, at the rate of one percent of the amounts paid or charged for such services.

D. The tax levied herein shall be collected from the dealer and/or wholesaler as provided for and as defined by Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950; shall be paid at the time and in the manner provided by said Chapter; shall be in addition to all other taxes, whether levied in the form of sales, excise, license, or privilege taxes; and shall be in addition to taxes levied under the provisions of Chapter 3 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.  1

E to Q. Repealed by Acts 2024, 3rd Ex.Sess., No. 11, § 4, eff. Dec. 4, 2024.