Policies
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Policies
Statement of Non-Acquiescence in the Judicial Decision “Pumpkin Air and Offshore Logistics, Inc. v. Secretary of the Department of Revenue and Taxation
02-001
September 18, 2002
Statement of Non-Acquiescence in the Judicial Decision Louisiana Health Services and Indemnity Company d/b/a Blue Cross and Blue Shield of Louisiana versus Secretary, Department of Revenue, State of Louisiana
03-001
February 03, 2003
Credit for Taxes Paid to Another State, Joseph P. and Ann H. Perez v. Secretary of the Louisiana Department of Revenue, 98-0330 (La.App. 1 Cir, 3/8/99), 731 So.2d 406
03-001
September 10, 2003
Capitalized Lease Obligations in the Franchise Tax Base - Entergy La., Inc. v. Kennedy, 03-0166 (La.App. 1 Cir, 7/2/03), writ denied, 03-2201 (La. 11/14/03), 859 So.2s 74
04-001
March 30, 2004
Statement of Non-Acquiescence in the Board of Tax Appeals Decision Hanover Compressor Company v. Department of Revenue, State of Louisiana
04-001
December 02, 2004
Definition of Inventory for Inventory Tax Credit Purposes – Southlake Development Company v. Secretary of the Department of Revenue and Taxation, 745 So.2d 203 (La. App. 1st Cir. 1999)
04-002
September 02, 2004
Interest Expense - Ampacet Corporation v. Cynthia Bridges, Secretary of the Department of Revenue, BTA Docket No. 4975 (Sept. 27, 2004)
05-001
June 02, 2005
Dixie Tobacco & Candy Co. v. Cynthia Bridges, Secretary et al., Suit No. 503,614, Sec. 23
06-001
November 13, 2006
Louisiana Chemical Association v. State of Louisiana, et al., 19th Judicial District Court Docket No. 640501, Section 24
15-001
August 13, 2015
Department Issues Private Letter Ruling Confirming Absence of "Throwback" Rules in Income and Franchise Taxes
01-001
July 25, 2001
Due Date for the Remittance by the Seller of Sales Taxes on Sales of Season Tickets of a Professional Athletic Team When Payments are Made in Installments
01-003
December 12, 2001
Private Letter Ruling on Taxation of Severance Pay for Personal Income Tax
01-004
October 03, 2001
Carpet Cleaning and Installation, Building Contents Cleaning, Furniture Cleaning and Storage, Furnishing of Cleaning Equipment
01-006
December 12, 2001
Private Letter Ruling on income taxation of a Qualified Subchapter S Subsidiary
01-009
March 08, 2002
Sales Taxability of the Construction and Lease of a Cogeneration Power Plant
01-011
January 22, 2001
Sales Taxability of Charges for High-Speed Satellite Downloading, Internet Access, and Telecommunication Services
02-002
April 01, 2002
Eligibility of Blind Vendors for Sales Tax Exemption
02-003
August 29, 2002
Private Letter Ruling Concerning Availability of Motion Picture Investor Tax Credit
02-013
November 27, 2002
Private Letter Ruling Concerning Availability of the Motion Picture Investor Tax Credit
02-015
December 13, 2002
Sales Taxability of the Payments that an Owner of Tangible Personal Property Receives From a Lessor Who Has Secured Lease/Rental Customers for the Owner’s Property
03-002
February 25, 2003
Sales Tax Collection Exemption at Events Held in Publicly Owned Facilities, as Provided by Louisiana Revised Statute 39:468.
03-003
March 17, 2003
Taxability of Sales of Digital Subscriber Line (DSL) Service to Consumers For Their Use Solely in Accessing the Internet
03-004
April 04, 2003
The Status of Already-Installed Durable Medical Equipment as Movable or Immovable Property for Sales and Use Tax Purposes
03-005
March 17, 2003
Availability of the Motion Picture Investor and Employment Credits
03-006
April 17, 2003
Sales Taxability of Certain Charges by a Country Club To Its Members
03-007
April 29, 2003
Sales Taxability of Purchases by Individual Public Schools
03-008
July 03, 2003
Concerning Whether the Parts and Accessories for Hospital-Owned Medical Linear Accelerators Are Eligible for the Sales Tax Exemption Provided by R.S. 47:305(D)(1)(s) for Personally Used Medical Devices
03-009
September 09, 2003
Conditions that Determine for Sales Tax Purposes When Carpet Installation is a Sale of Tangible Personal Property With An Obligation to Install or An Immovable Property Contract
03-011
October 16, 2003
Small Town Doctor’s Credit
03-012
November 07, 2003
Exemption for Banks Organized Under Laws of Other States
03-013
December 12, 2003
Transferability and Application of Motion Picture Investor Tax Credit
03-014
December 17, 2003
The Sales Taxability of Certain Sales for Employee or Customer Incentive Programs
03-022
January 21, 2004
Income and Franchise Tax Exemptions for Health Maintenance Organizations
04-001
June 30, 2004
Deduction of Transportation Costs from Value of Oil and/or Condensate
04-003
September 14, 2004
Location of the Commercial Domicile of a Corporation
04-004
September 13, 2004
04-006
September 07, 2004
Discussing the Sales Taxability of Electronic Discovery Services Provided to Litigation Teams
05-003
March 24, 2005
Louisiana Net Operating Loss Subsequent to Reorganization
05-014
December 28, 2005
Franchise Tax Liability of Limited Liability Companies
05-015
December 28, 2005
Historic Rehabilitation Tax Credit Earned by a Downtown Development District
06-001
January 18, 2006
Concerning the Sales Taxability of a Lease Termination Payment Required Under a Lease Agreement After the Destruction of the Leased Asset by Hurricane
06-005
April 26, 2006
Concerning the Sales Taxability of Sales and Installations of Durable Medical Imaging Equipment In Hospitals
06-010
July 24, 2006
Motion Picture Investor Tax Credit as Currently Amended
07-001
March 13, 2007
Concerning the applicability of sales or use tax to replacement vehicles under manufacturer’s warranty or Louisiana’s Lemon law
07-015
December 04, 2007
Credit for the Rehabilitation of Historic Structures in Downtown Development Districts
07-017
November 08, 2007
Whether or Not a Member of an Affiliated Group will be Subject to Louisiana Corporation Income or Franchise Taxes
08-007
March 27, 2008
Allocation of Partnership Income Between States
08-009
July 25, 2008
Private Letter Ruling No. 08-010 – Concerning the Sales and Use Tax Payable on the Equipment That Is Furnished to Customers by a Wireless Internet Service Provider (8/15/2008)
08-010
August 15, 2008
Historic Rehabilitation Credit
08-017
October 06, 2008
Motion Picture Infrastructure Credit
08-022
October 28, 2008
Credit for the Rehabilitation of Historic Structures in Downtown Development Districts
08-023
November 05, 2008
Musical and Theatrical Production Tax Credit
09-010
February 13, 2009
Qualification for the Solar Energy Systems Tax Credit
09-018
October 06, 2009
Concerning Whether the State Sales or Use Tax is Due on Purchases of Ingestible Medical Diagnostic Capsules
09-019
September 14, 2009
Clarification Concerning the Solar Energy Systems Tax Credit
10-016
September 14, 2010
Concerning Whether a Corporation Organized Exclusively to Provide Benefits as a Prescription Drug Plan Under the Federal Government’s Medicare Part D Program Is Subject to Corporation Franchise Tax (10/14/2010)
10-018
October 14, 2010
Concerning Whether a Physician Qualifies for the Small Town Doctor Credit (10/22/2010)
10-023
October 22, 2010
Concerning the Eligibility of Liquefied Natural Gas for the Sales Tax Exemption Provided by R.S. 47:305(D)(1)(g) for Natural Gas (10/22/2010)
10-027
October 22, 2010
Garnishment of Seamen and Masters Federal Income Tax Refund
01-001
May 16, 2001
Certain Lump Sum Distributions
01-002
May 18, 2001
Status of Certain Unincorporated Group Self-Insurance Funds for Worker’s Compensation
01-003
October 08, 2001
Assessment of Penalties and Loss of Vendor’s Compensation on Sales Tax Returns with Extensions.
01-004
February 05, 2002
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
01-005
August 21, 2002
Application of the Louisiana Sales Tax Law to Repair Services Rendered by Diving Service Companies
01-006
October 10, 2001
Sales Taxability of Charges for Transportation Associated with Sales of Tangible Personal Property
01-007
October 10, 2001
Taxability of Folding Invoices and Stuffing Envelopes
01-008
September 05, 2001
Sales Taxability to the Purchases of a Private Nonprofit Corporation Who Is the Lessee of Hospital Facilities Owned by a Hospital Service District
01-009
October 08, 2001
Application of the Louisiana Sales Tax Law to the Transactions of Roustabout or "Work as Directed" Service Companies
01-010
October 10, 2001
Deadline for the Submission of Applications for Sales Tax Rebate Under the Louisiana Enterprise Zone Program
01-011
January 01, 2002
Concerning the Availability of Extensions for the Submission of Applications for Sales Tax Rebates Under the Louisiana Enterprise Zone Act
01-011A
October 15, 2003
"Manufacturer" for Inventory Tax Credit Purposes
01-012
September 17, 2001
Effect of Federal “Check-the-Box” Elections on Franchise Tax
01-013
October 01, 2002
Period in which Inventory Tax Credit may be Claimed
01-014
October 08, 2001
Period in which Inventory Tax Credit may be Claimed
01-014
October 08, 2002
Sales Taxability of Purchases by Advertisers and Commercial Publishers of Newspaper Inserts
01-015
October 10, 2001
Dealers Allowed to Absorb Sales and Use Tax Under Certain Circumstances
01-016
November 15, 2001
Inclusion of Certain Indebtedness in the Franchise Tax Base
01-018
December 28, 2001
Taxation of Certain Trademark Holding Companies
02-001
May 13, 2002
Mortgage Recourse Reserves Included in the Franchise Tax Base
02-002
August 30, 2002
Status of Magnetic Resonance Imaging (MRI) Scanners as Movable or Immovable Property for Sales Tax Purposes
02-003
March 11, 2002
Sales Taxability of Purchases of Fuel, Repair Services, Supplies, and Laundry Services for Stevedoring Vessels Operating in Louisiana Waters
02-004
November 01, 2001
Collection of Sales Tax on Sales of Movable Buildings
02-005
May 01, 2002
Inclusion of Accrued Vacation Pay in the Franchise Tax Base
02-006
May 17, 2002
The Phased-in Exclusion of Custom Computer Software From the Definition of the Term "Tangible Personal Property" for Sales Tax Purposes
02-008
August 28, 2002
Admissibility of Electronic Images as Original Records.
02-011
August 29, 2002
Credit for Taxes Paid to Another State by Louisianas Congressional Delegation
02-013
August 30, 2002
Income Received by Individual Shareholders from Banks that are S Corporations
02-014
September 05, 2002
Inclusion of Certain Indebtedness in the Franchise Tax Base
02-015
August 27, 2002
Sales Tax Exemption for Farm Products Sold Direct From the Farm
02-017
October 23, 2002
Determination of the Corporation Franchise Tax of the Corporate Member of a Single Member Limited Liability Company
02-018
October 22, 2002
Department Issues Revenue Ruling Concerning Income Tax Credit for Converting Vehicles to Alternative Fuel Usage
02-019
November 08, 2002
Income Tax Credit for Donations to Assist Qualified Playgrounds
02-020
November 15, 2002
Concerning the Sales and Use Tax Exclusion for First Purchases of Digital Television Conversion Equipment
03-001
January 16, 2003
State Sales Tax Rate Reduction and Forthcoming Exemption for “Food for Preparation and Consumption in the Home” Explained
03-002
June 11, 2003
Requirements for Receiving the Sales and Use Tax Benefits Authorized by the Motion Picture Incentive Act
03-003
July 03, 2003
Alternative Fuel Usage Credit for Low-Speed Vehicles
03-004
August 22, 2003
Inclusion of the Federal Excise Tax on Gasoline in the Sales Ratio
03-005
August 22, 2003
Corporation Income Tax Treatment of Single Member LLCs
03-006
December 08, 2003
State Sales Taxability of Charges for Hotel Room Occupancy for Guests Who Occupy Rooms Permanently or for Extended Durations
03-007
December 08, 2003
Deferred Retirement Option Plan Self-Directed Sub-Accounts
03-008
December 22, 2003
State Sales Taxability of Charges for Computer Software Maintenance Agreements
04-001
March 17, 2004
Taxpayer Claim of Rights for Repayments of Income
04-002
March 18, 2004
Relationship between “Final Return” and “Amended Return”
04-003
March 30, 2004
State Sales Taxability of Certain Charges by Hotels Associated with Room Reservations
04-004
April 23, 2004
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
04-005
August 16, 2004
State Sales Taxability of Property Taxes Invoiced by Lessors to Their Lessees
04-006
September 14, 2004
Application of 2001 Amendment to La. R.S. 47:1580(C) Regarding Interruption of Prescription
04-007
October 13, 2004
Concerning the Sales Tax Exemption for Dental Devices under La. Rev. Stat. Ann. § 47:305(D)(1)(t)
04-008
November 15, 2004
Concerning the Sales Tax Treatment of Contracts for the Furnishing of Gas Compression Equipment and Services
04-009
December 02, 2004
Concerning the Sales Tax As Applied to Repairs of Movable and Immovable Property
05-001
March 01, 2005
Prescription of Tax Refunds or Credits
05-002
June 02, 2005
Capitalized Lease Assets in the Property Factors
05-003
June 28, 2005
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)
05-004
August 19, 2005
Characterization of Transaction as “Exchange”
05-005
September 13, 2005
Concerning the Collection of the Advance Sales Tax On Drop Shipments
05-006
October 17, 2005
Concerning the Collection of the Advance Sales Tax From Retailers on Food Products Purchased for Resale
05-007
December 23, 2005
Credit for Income Tax Paid to Other States by Part-Year Residents
05-008
December 23, 2005
Concerning Whether Charter Boat Activity Qualifies for the State Sales Tax Exemption Provided by La. Rev. Stat. Ann. § 47:305.20 for Commercial Fishing
06-001
April 07, 2006
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
06-002
April 07, 2006
Calculation of the Domestic Production Activities Deduction
06-003
May 10, 2006
Liability of Resident Merchant Seaman for Estimated Payment
06-004
May 10, 2006
Tax Exempt Status of Early Distributions From DROP Accounts
06-005
May 10, 2006
Definition of Farmer for Purposes of Estimated Payments
06-006
May 10, 2006
Concerning the Sales Taxability of Charges for Collision Damage Waiver in Connection with the Renting of Vehicles
06-007
May 16, 2006
Limitation on Net Operating Losses following Corporate Ownership Changes
06-008
May 31, 2006
Abusive Tax Shelters
06-009
June 29, 2006
R.S. 47:605.1’s Fifty Percent Excess Rule and its Implementation
06-010
June 30, 2006
Louisiana Treatment of the Federal Provisions Converting Excess Charitable Contributions into Net Operating Loss Carryovers
06-011
August 07, 2006
Concerning State Sales Tax Liability on Transactions for the Furnishing of Trash Dumpsters and the Associated Services of Trash and Refuse Removal
06-012
September 20, 2006
Concerning State Sales Tax Treatment of Transactions for the Furnishing of Temporary Portable Toilet Facilities
06-013
September 20, 2006
Discussing the Sales Taxability of Fees That Are Sometimes Charged to Eye Surgeons for the Use of Eye Surgery Equipment
06-014
September 20, 2006
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
06-015
September 20, 2006
Frequently Asked Questions Concerning the Motion Picture Investor Tax Credit
06-016
September 25, 2006
Extension of Income Tax Deadlines for Combat Zone and Support Personnel
06-017
September 26, 2006
Allocation and Apportionment Ratio Treatments Regarding Foreign Trade Zones
06-018
November 03, 2006
Concerning the Sales Taxability of the Service of Piano Tuning
06-019
November 27, 2006
Taxability of Money Transferred from DROP Accounts to an IRA
07-001
May 04, 2007
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
07-002
May 22, 2007
Concerning the Use Taxability of Airplanes Imported into Louisiana Before July 1, 2007, for Use in Interstate Commercial Travel
07-002A
October 19, 2007
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.
07-003
September 05, 2007
Concerning the Sales Taxation of Outdoor Signage
07-004
August 20, 2007
Concerning the Sales Taxability of Transactions for the Furnishing of Scaffolding (9/19/2007)
07-005
September 19, 2007
Concerning the Sales Taxability of Charges for the Furnishing of Copies of Medical Records
07-006
October 15, 2007
Concerning the Sales Taxability of Charges for the Furnishing of Construction Barricades and Lighting
07-007
October 15, 2007
Concerning the Sales Taxability of Purchases Made by Federal Government Employees Using Certain Credit Cards
07-008
October 15, 2007
Concerning Whether Use Taxes Are Payable by Dealers in Manufactured Homes on Homes Immobilized by the Dealers Prior to Their Sales of the Homes
07-009
October 25, 2007
Taxability of Industrial Revenue Bonds
07-010
December 11, 2007
Hurricane Recovery Benefits and Insurance Settlement Proceeds
08-001
January 09, 2008
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
08-002
January 29, 2008
Revenue Ruling No. 08-003 – Concerning the Sales and Use Tax Applicable to Certain Medical Substances known as “Dermal Fillers”
08-003
February 04, 2008
When Does an Employer Have to Withhold Louisiana Income Taxes from Employees
08-004
February 06, 2008
Army and Air Force Exchange Service Retirement Benefits
08-005
February 11, 2008
Taxability of Money Transferred from the Teachers’ Retirement System of Louisiana Account into an Individual Retirement Account (IRA)
08-007
July 08, 2008
Definition of Classroom Teacher for Purposes of Act 351 of the 2007 Regular Session
08-008
July 08, 2008
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)
08-009
July 03, 2008
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)
08-010
July 03, 2008
Frequently Asked Questions Regarding Louisiana New Markets Tax Credits
08-011-A
October 08, 2009
Frequently Asked Questions Regarding Louisiana New Markets Tax Credits
08-011
October 21, 2008
Concerning the Taxability of Certain Transactions by Non-Profit Economic Development Corporations for Use in Economic Development Projects (9/15/2009)
09-001
September 15, 2009
Concerning the State Sales Taxability of Cooking Oils and Shortening Purchased by Restaurants (9/17/2009)
09-002
September 17, 2009
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
10-001
March 06, 2010
Concerning the Allowance of Administrative Discounts on Amended Supplier/ Permissive Supplier Fuel Tax Returns
10-002
July 09, 2010
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”.
10-003
September 23, 2010
Taxability of Build America Bonds
11-001
January 25, 2011
Taxability of Bulk Sales of Water Put in a Ship’s Reservoir
12-001
May 17, 2012
Coating, Wrapping, Galvanizing of Tangible Personal Property
12-002
May 24, 2012
Tax Collection by Veterinarians
12-003
May 24, 2012
Public Utility Cooperatives – Inspection and Supervision Fees
13-001
January 29, 2013
Taxability of Sales Made in Connection with Events Held By Nonprofit Organizations
13-002
February 25, 2013
Parts and Materials Purchased for Repair or Maintenance of Lease or Rental Equipment
13-003
February 27, 2013
Treatment of Tax Credits on Prescribed Periods
13-005
June 18, 2013
Taxability of Solar Panels Held For Lease or Rental
13-006
June 28, 2013
Qualified Subchapter S Subsidiary Exclusion
14-001
September 30, 2014
Repair Parts Purchased for Lease or Rental Property
14-002
December 17, 2014
Isolated or Occasional Brokered Boat or Vessel Sales
15-001
January 16, 2015
Telecommunication Tax for the Deaf Implementation of Act 273 of the 2017 Regular Session
17-001
September 13, 2017
Pipelines with Intrastate Movements Beginning or Ending in Foreign Trade Zones – Inspection and Supervision Fees
19-001
April 17, 2019
Pipelines with Intrastate Movements Beginning or Ending in Foreign Trade Zones – Transportation and Communication Utilities Tax
19-002
April 17, 2019
Income Tax Income Tax Relief Provisions for COVID-19 Public Health Emergency
20-002
March 30, 2020
Application of 280C Deduction to Federal Employee Retention Credit
22-001
April 04, 2022
Tax Implications of Federal and State COVID-19 Assistance and Benefits for Individuals and Businesses
22-002
October 26, 2022
Non-Traditional Tobacco and Nicotine Products
22-003
November 17, 2022
Sales of Electricity at Charging Stations for Electric Vehicles
22-004
December 06, 2022
