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Revenue Rulings

Revenue Rulings (RR) are a type of declaratory ruling written to apply principles of law and a statement of the department’s position to specific sets of facts. Revenue Rulings are binding on the department until superseded or modified by subsequent change in statute, regulation, declaratory ruling, or court decision.

Number Title Date Issued
13-004 Non-Profit Organizations – Unrelated Business Income 04/29/2013
13-003 Parts and Materials Purchased for Repair or Maintenance of Lease or Rental Equipment 02/27/2013
13-002 Taxability of Sales Made in Connection with Events Held By Nonprofit Organizations 02/26/2013
13-001 Public Utility Cooperatives – Inspection and Supervision Fees 01/29/2013
12-003 Tax Collection by Veterinarians 05/24/2012
12-002 Coating, Wrapping, Galvanizing of Tangible Personal Property 05/24/2012
12-001 Taxability of Bulk Sales of Water Put in a Ship’s Reservoir 05/17/2012
11-001 Taxability of Build America Bonds 01/25/2011
10-003 Taxability of the services and materials provided by a company in the business of oil and gas well completion and well rework services, including a process call “frac service”. 09/23/2010
10-002 Concerning the Allowance of Administrative Discounts on Amended Supplier/ Permissive Supplier Fuel Tax Returns 07/09/2010
10-001 Taxability of Transactions for Remotely Access Software, Digital or Media Products and Other Items of Tangible Personal Property, and the Sale, Use or Lease of Software and Program Content 03/06/2010
09-002 Concerning the State Sales Taxability of Cooking Oils and Shortening Purchased by Restaurants (9/17/2009) 09/17/2009
09-001 Concerning the Taxability of Certain Transactions by Non-Profit Economic Development Corporations for Use in Economic Development Projects (9/15/2009) 09/15/2009
08-011-A Frequently Asked Questions Regarding Louisiana New Markets Tax Credits 10/08/2009
08-011 Frequently Asked Questions Regarding Louisiana New Markets Tax Credits 10/21/2008
08-010 Revenue Ruling No. 08-010 – Concerning Whether Transactions for the Furnishing of Electronic Bingo Dabber Devices Are Considered Sales Taxable Leases or Rentals (7/3/2008) 07/03/2008
08-009 Revenue Ruling No. 08-009 – Concerning Whether Charges for the Licensing of Software To Be Used in the Operation of Electronic Video Bingo Devices Are Taxable As Leases or Rentals (7/3/2008) 07/03/2008
08-008 Definition of Classroom Teacher for Purposes of Act 351 of the 2007 Regular Session 07/08/2008
08-007 Taxability of Money Transferred from the Teachers’ Retirement System of Louisiana Account into an Individual Retirement Account (IRA) 07/08/2008
08-006 Concerning Definitions of Terms Related to the Annual State Sales Tax Holiday on Purchases of Certain Hurricane-Preparedness Supplies 03/26/2008
08-005 Army and Air Force Exchange Service Retirement Benefits 02/11/2008
08-004 When Does an Employer Have to Withhold Louisiana Income Taxes from Employees 02/06/2008
08-003 Revenue Ruling No. 08-003 – Concerning the Sales and Use Tax Applicable to Certain Medical Substances known as “Dermal Fillers” 02/04/2008
08-002 Revenue Ruling No. 08-002 – Concerning the Sales and Use Tax applicable to country club dues, limitations on the sales of tangible personal property and other exemptions under R.S. 47:305.14 activities, and sales tax applicable to the rehabilitation of historic property 01/29/2008
08-001 Hurricane Recovery Benefits and Insurance Settlement Proceeds 01/09/2008
07-010 Taxability of Industrial Revenue Bonds 12/11/2007
07-009 Concerning Whether Use Taxes Are Payable by Dealers in Manufactured Homes on Homes Immobilized by the Dealers Prior to Their Sales of the Homes 10/25/2007
07-008 Concerning the Sales Taxability of Purchases Made by Federal Government Employees Using Certain Credit Cards 10/15/2007
07-007 Concerning the Sales Taxability of Charges for the Furnishing of Construction Barricades and Lighting 10/15/2007
07-006 Concerning the Sales Taxability of Charges for the Furnishing of Copies of Medical Records 10/15/2007
07-005 Concerning the Sales Taxability of Transactions for the Furnishing of Scaffolding (9/19/2007) 09/19/2007
07-004 Concerning the Sales Taxation of Outdoor Signage 08/20/2007
07-003 Concerning the Occupancy of Hotel Rooms by Transient Guests, and the Conditions Necessary for a Hotel Room Occupant to be Considered Permanent and Not Transient for Sales Tax Purposes. Superseding Revenue Ruling No. 03-007. 09/05/2007
07-002A Concerning the Use Taxability of Airplanes Imported into Louisiana Before July 1, 2007, for Use in Interstate Commercial Travel 10/19/2007
07-002 Concerning the Decision of the Louisiana Supreme Court in Word of Life Christian Center v. West, 936 So. 2d 1226, 2004-1484 (La. Sup. Ct. 4/17/06) and the Effect of that Decision Upon the Sales and Use Taxation of Airplanes 09/20/2006
07-001 Taxability of Money Transferred from DROP Accounts to an IRA 05/04/2007
06-019 Concerning the Sales Taxability of the Service of Piano Tuning 11/27/2006
06-018 Allocation and Apportionment Ratio Treatments Regarding Foreign Trade Zones 11/03/2006
06-017 Extension of Income Tax Deadlines for Combat Zone and Support Personnel 09/26/2006
06-016 Frequently Asked Questions Concerning the Motion Picture Investor Tax Credit 09/25/2006
06-015 Discussing the State Sales Tax Exemption on Purchases Made for Vessels Operating in Foreign and Interstate Coastwise Commerce, Particularly Whether the Exemption Applies to Purchases for Drilling Ships and Drilling Barges 09/20/2006
06-014 Discussing the Sales Taxability of Fees That Are Sometimes Charged to Eye Surgeons for the Use of Eye Surgery Equipment 09/20/2006
06-013 Concerning State Sales Tax Treatment of Transactions for the Furnishing of Temporary Portable Toilet Facilities 09/20/2006
06-012 Concerning State Sales Tax Liability on Transactions for the Furnishing of Trash Dumpsters and the Associated Services of Trash and Refuse Removal 09/20/2006
06-011 Louisiana Treatment of the Federal Provisions Converting Excess Charitable Contributions into Net Operating Loss Carryovers 08/07/2006
06-010 R.S. 47:605.1’s Fifty Percent Excess Rule and its Implementation 06/30/2006
06-009 Abusive Tax Shelters 06/29/2006
06-008 Limitation on Net Operating Losses following Corporate Ownership Changes 05/31/2006
06-007 Concerning the Sales Taxability of Charges for Collision Damage Waiver in Connection with the Renting of Vehicles 05/16/2006
06-006 Definition of Farmer for Purposes of Estimated Payments 05/10/2006
06-005 Tax Exempt Status of Early Distributions From DROP Accounts 05/10/2006
06-004 Liability of Resident Merchant Seaman for Estimated Payment 05/10/2006
06-003 Calculation of the Domestic Production Activities Deduction 05/10/2006
06-002 Concerning the Sales Tax Treatment of a Transfer of Motor Vehicles in Exchange for the Payment of Indebtedness and a Membership Interest in a Commencing Limited Liability Company 04/07/2006
06-001 Concerning Whether Charter Boat Activity Qualifies for the State Sales Tax Exemption Provided by La. Rev. Stat. Ann. § 47:305.20 for Commercial Fishing 04/07/2006
05-008 Credit for Income Tax Paid to Other States by Part-Year Residents 12/23/2005
05-007 Concerning the Collection of the Advance Sales Tax From Retailers on Food Products Purchased for Resale 12/23/2005
05-006 Concerning the Collection of the Advance Sales Tax On Drop Shipments 10/17/2005
05-005 Characterization of Transaction as “Exchange” 09/13/2005
05-004 Concerning Whether Mileage Run by 26,000 Pound+ Trucks and Trailers Solely Within the Borders of Other States Constitutes Interstate Commerce Transportation for Purpose of Meeting the 80% Interstate Mileage Threshold Necessary for the Sales Tax Exemption of the Equipment Under La. Rev. Stat. Ann. § 47:305.50(A) 08/19/2005
05-003 Capitalized Lease Assets in the Property Factors 06/28/2005
05-002 Prescription of Tax Refunds or Credits 06/02/2005
05-001 Concerning the Sales Tax As Applied to Repairs of Movable and Immovable Property 03/01/2005
04-009 Concerning the Sales Tax Treatment of Contracts for the Furnishing of Gas Compression Equipment and Services 12/02/2004
04-008 Concerning the Sales Tax Exemption for Dental Devices under La. Rev. Stat. Ann. § 47:305(D)(1)(t) 11/15/2004
04-007 Application of 2001 Amendment to La. R.S. 47:1580(C) Regarding Interruption of Prescription 10/13/2004
04-006 State Sales Taxability of Property Taxes Invoiced by Lessors to Their Lessees 09/14/2004
04-005 Definition of the Term “Interstate Commerce” For Purposes of the Sales Tax Exemption Provided by La. Rev. Stat. §47:305.50(A), and Applying that Definition to Various Scenarios 08/16/2004
04-004 State Sales Taxability of Certain Charges by Hotels Associated with Room Reservations 04/23/2004
04-003 Relationship between “Final Return” and “Amended Return” 03/30/2004
04-002 Taxpayer Claim of Rights for Repayments of Income 03/18/2004
04-001 State Sales Taxability of Charges for Computer Software Maintenance Agreements 03/17/2004
03-008 Deferred Retirement Option Plan Self-Directed Sub-Accounts 12/22/2003
03-007 State Sales Taxability of Charges for Hotel Room Occupancy for Guests Who Occupy Rooms Permanently or for Extended Durations 12/08/2003
03-006 Corporation Income Tax Treatment of Single Member LLCs 12/08/2003
03-005 Inclusion of the Federal Excise Tax on Gasoline in the Sales Ratio 08/22/2003
03-004 Alternative Fuel Usage Credit for Low-Speed Vehicles 08/22/2003
03-003 Requirements for Receiving the Sales and Use Tax Benefits Authorized by the Motion Picture Incentive Act 07/03/2003
03-002 State Sales Tax Rate Reduction and Forthcoming Exemption for “Food for Preparation and Consumption in the Home” Explained 06/11/2003
03-001 Concerning the Sales and Use Tax Exclusion for First Purchases of Digital Television Conversion Equipment 01/16/2003
02-020 Income Tax Credit for Donations to Assist Qualified Playgrounds 11/15/2002
02-019 Department Issues Revenue Ruling Concerning Income Tax Credit for Converting Vehicles to Alternative Fuel Usage 11/08/2002
02-018 Determination of the Corporation Franchise Tax of the Corporate Member of a Single Member Limited Liability Company 10/22/2002
02-017 Sales Tax Exemption for Farm Products Sold "Direct From the Farm 10/23/2002
02-016 Tax Clearance Required for Lottery Retailer’s License and Lottery Vendor Contract; Exception Provided for Items under Formal Appeal. 10/10/2002
02-015 Inclusion of Certain Indebtedness in the Franchise Tax Base 08/27/2002
02-014 Income Received by Individual Shareholders from Banks that are S Corporations 09/05/2002
02-013 Credit for Taxes Paid to Another State by Louisiana's Congressional Delegation 08/30/2002
02-012 The Sales Taxability of Television and Radio Audience Survey Information 08/30/2002
02-011 Admissibility of Electronic Images as Original Records. 08/29/2002
02-010 Conformity with Federal Extraterritorial Income Provisions 08/26/2002
02-009 Conformity with Additional First Year Depreciation and NOL Provisions of the Federal Jobs Creation and Worker Assistance Act of 2002 08/26/2002
02-008 The Phased-in Exclusion of Custom Computer Software From the Definition of the Term "Tangible Personal Property" for Sales Tax Purposes 08/28/2002
02-007 Corporation Income Tax Treatment of Expenses Related to Foreign Dividend Gross-Ups 05/17/2002
02-006 Inclusion of Accrued Vacation Pay in the Franchise Tax Base 05/17/2002
02-005 Collection of Sales Tax on Sales of Movable Buildings 05/01/2002
02-004 Sales Taxability of Purchases of Fuel, Repair Services, Supplies, and Laundry Services for Stevedoring Vessels Operating in Louisiana Waters 11/01/2001
02-003 Status of Magnetic Resonance Imaging (MRI) Scanners as Movable or Immovable Property for Sales Tax Purposes 03/11/2002
02-002 Mortgage Recourse Reserves Included in the Franchise Tax Base 08/30/2002
02-001 Taxation of Certain Trademark Holding Companies 05/13/2002
01-018 Inclusion of Certain Indebtedness in the Franchise Tax Base 12/28/2001
01-016 Dealers Allowed to Absorb Sales and Use Tax Under Certain Circumstances 11/15/2001
01-015 Sales Taxability of Purchases by Advertisers and Commercial Publishers of Newspaper Inserts 10/10/2001
01-014 Period in which Inventory Tax Credit may be Claimed 10/08/2002
01-014 Period in which Inventory Tax Credit may be Claimed 10/08/2001
01-013 Effect of Federal “Check-the-Box” Elections on Franchise Tax 10/01/2002
01-012 "Manufacturer" for Inventory Tax Credit Purposes 09/17/2001
01-011A Concerning the Availability of Extensions for the Submission of Applications for Sales Tax Rebates Under the Louisiana Enterprise Zone Act 12/08/2003
01-011 Deadline for the Submission of Applications for Sales Tax Rebate Under the Louisiana Enterprise Zone Program 01/01/2002
01-010 Application of the Louisiana Sales Tax Law to the Transactions of Roustabout or "Work as Directed" Service Companies 10/10/2001
01-009 Sales Taxability to the Purchases of a Private Nonprofit Corporation Who Is the Lessee of Hospital Facilities Owned by a Hospital Service District 10/08/2001
01-008 Taxability of Folding Invoices and Stuffing Envelopes 09/05/2001
01-007 Sales Taxability of Charges for Transportation Associated with Sales of Tangible Personal Property 10/10/2001
01-006 Application of the Louisiana Sales Tax Law to Repair Services Rendered by Diving Service Companies 10/10/2001
01-005 Application of Revised Statute 47:305.1(A) to Purchases for Vessels of Over 50 Tons Load Displacement Following Recent Decision by Louisiana Supreme Court 08/21/2002
01-004 Assessment of Penalties and Loss of Vendor’s Compensation on Sales Tax Returns with Extensions. 02/05/2002
01-003 Status of Certain Unincorporated Group Self-Insurance Funds for Worker’s Compensation 10/08/2001
01-002 Certain Lump Sum Distributions 05/18/2001
01-001 Garnishment of Seamen and Masters Federal Income Tax Refund 05/16/2001