RS 47:337.11.4

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RS 47:337.11.4

§337.11.4. Local taxes; prohibition on levy of local taxes on nongaming incentives or inducements

A.(1) Except as expressly provided in R.S. 33:4574.11 or by express written agreement duly signed and consented by a local governing authority and the holder of a license as defined in R.S. 27:44 and provided for in Chapter 4 of Title 27 of the Louisiana Revised Statutes of 1950, no local governing authority, including a local political subdivision or school board, shall levy any fee or tax on nongaming incentives or inducements granted by such licensee to a patron on a complimentary basis, or solely through the redemption of rewards from a loyalty rewards program, including room stays.

If nongaming incentives or inducements are granted to a patron by a licensee on a discounted basis, or partially through the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to the extent of the discount or rewards.

(2)Except as expressly provided in R.S. 33:4574.11 or by express written agreement duly signed and consented to by a local governing authority and the holder of a license as defined in R.S. 27:353 and provided for in Chapter 7 of Title 27 of the Louisiana Revised Statutes of 1950, no local governing authority, including a local political subdivision or school board, shall levy any fee or tax on nongaming incentives or inducements granted by such licensee to a patron on a complimentary basis, or solely through the redemption of rewards from a loyalty rewards program, including room stays. If nongaming incentives or inducements are granted to a patron by a licensee on a discounted basis, or partially through the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to the extent of the discount or rewards.

B. No provision of this Section shall be construed to change the definition of net gaming proceeds for the purpose of the taxes provided for pursuant to Title 27 of the Louisiana Revised Statutes of 1950, nor shall it increase any allowance for promotional play provided for by law.

C. Notwithstanding any other provision of this Section to the contrary, nothing in this Section shall be interpreted to restrict the imposition of sales or use tax on the following:

(1)Any sales tax levied upon the purchase by a licensee of tangible personal property, including meals and beverages, used as a complimentary incentive or inducement.

(2)Any use tax levied upon the use by a licensee of tangible personal property, including meals and beverages, used as a complimentary incentive or inducement.

(3)Any sales or use tax due on parking, admissions, or entertainment provided on a complimentary or discounted basis if that tax is otherwise due under applicable law.

Acts 2024, No. 592, §1, eff. June 11, 2024.