RS 47:321.1
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/la/title-47/47-2441A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
RS 47:321.1
§321.1. Imposition of tax
A. In addition to the tax levied by R.S. 47:302(A), 321(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:
(1)(a) Except as provided for in Subparagraph
(b)of this Paragraph, at the rate of forty-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.
(b)Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph
(a)of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.
(c)Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the sales price of each item or article of tangible personal property or digital product when sold at retail in this state, the tax to be computed on gross sales for the purpose of remitting the amount of tax to the state, and to include each and every retail sale.
(2)(a) Except as provided for in Subparagraph
(b)of this Paragraph, at the rate of forty-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.
(b)Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph
(a)of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.
(c)Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the cost price of each item or article of tangible personal property or digital product when the same is not sold but is used, consumed, distributed, or stored for use or consumption in this state, provided that there shall be no duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(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 by Chapter 2 of this Subtitle; the levy of the tax to be as follows:
(1)(a) Except as provided for in Subparagraph
(b)of this Paragraph, at the rate of forty-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.
(b)Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph
(a)of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.
(c)Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the gross proceeds derived from the lease or rental of tangible personal property or digital product, as defined in Chapter 2 of this Subtitle, where the lease or rental of such property is in an established business, or part of an established business, or the same is incidental or germane to the business.
(2)(a) Except as provided for in Subparagraph
(b)of this Paragraph, at the rate of forty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.
(b)Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Subparagraph
(a)of this Paragraph, there is hereby levied an additional tax of fifty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.
(c)Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal property or digital product.
C.(1) Except as provided for in Paragraph
(2)of this Subsection, in addition to the tax levied on sales of services by R.S. 47:302(C), 321(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 in this state, as those services are defined by Chapter 2 of this Subtitle, at the rate of forty-five hundredths of one percent of the amounts paid or charged for the services.
(2)Beginning January 1, 2025, through December 31, 2029, in addition to the tax levied in Paragraph
(1)of this Subsection, there is hereby levied an additional tax of fifty-five hundredths of one percent of the amounts paid or charged for all sales of services in this state, as those services are defined by Chapter 2 of this Subtitle.
(3)Beginning January 1, 2030, there is hereby levied a tax of seventy-five hundredths of one percent upon all sales of services in this state, as those services are defined by Chapter 2 of this Subtitle.
D. The tax levied herein shall be collected from the dealer or wholesaler as provided for and as defined by Chapter 2 of this Subtitle; shall be paid at the time and in the manner provided therein; 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 2 of this Subtitle.
E. The provisions of Subparagraphs (A)(1)(a) and
(b)and (2)(a) and (b), (B)(1)(a) and
(b)and (2)(a) and (b), and Paragraphs (C)(1) and
(2)of this Section shall be inapplicable, inoperative, and of no effect after December 31, 2029.
F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
G. The avails of the tax collected under this Section shall be deposited immediately into the state treasury, and, after compliance with the requirements of Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall pay the remainder of the monies into the state general fund.
H. No amount of additional revenue collected as a result of this Section shall be remitted to any tax increment financing district or economic development project.
I, J. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2 nd Ex. Sess., No. 12, §1, eff. June 28, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1, eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff. June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 3 rd Ex. Sess., No. 1, §§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1; Acts 2019, No. 312, §4, eff.
July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2020, 2 nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts 2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023, No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex.
Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.
NOTE: See Acts 2016, 1 st Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2019, No. 199, re: applicability.