|
Category
|
Name
|
Tax Exemption Budget #
|
|
Advertising
|
Sales of telephone directories by advertising companies |
44
|
| Catalogs distributed in La. |
145
|
|
Aircraft
|
Rental or purchase of airplanes or airplane equipment and parts b Louisiana-domiciled commuter airlines |
18
|
| Certain aircraft assembled in La. With a capacity of 50 people or more |
41
|
| Antique airplanes held by private collectors and not used for commercial purposes |
166
|
|
Aircraft/ Automobiles
|
Trucks, automobiles, and new aircraft removed from inventory for use as demonstrators |
104
|
|
Art
|
Admissions to museums |
60
|
| Sales of admission tickets by Little Theater organizations |
111
|
| Rentals of motion-picture film to commercial theaters |
114
|
| Sales of original one-of-a-kind works of art sold in certain locations |
153
|
|
Automobiles Rented/ Owned
|
Adaptive driving equipment and motor vehicle modification |
105
|
| New vehicles furnished b a dealer for driver-education programs |
131
|
|
Education
|
Certain educational materials and equipment and parts by Louisiana-domiciled commuter airlines |
20
|
| Purchases by regionally accredited independent educational institutions |
25
|
| Purchases by a private post-secondary academic degree-granting institution |
50
|
|
General Business
|
Purchases, services, and rentals for construction of sewerage or wastewater treatment facility |
3
|
| Purchases of consumable by paper and wood manufacturers and loggers |
9
|
| Purchases of school buses by independent operators |
38
|
| Use tax on residue of by-products consumed by the producer |
83
|
| Advertising services |
84
|
| Additional tax levy on contracts entered into prior to and within 90 days of tax levy |
116
|
| Raw materials used in the printing process |
142
|
| Sales of railroad ties to railroads for use in other states |
149
|
| Purchase of certain water conservation equipment for use in the Sparta Groundwater Conservation District |
156
|
| Certain interchangeable components; optional method to determine |
167
|
| Cash-basis sales tax reporting and remitting for health and fitness club membership contracts |
169
|
| Collection from interstate and foreign transportation dealers |
171
|
|
General Public
|
Installation charges on tangible personal property |
5
|
| Annual La. sales tax holiday |
152
|
| Hurricane preparedness La. sales tax holiday |
154
|
| Second Amendment sales tax holiday |
157
|
|
Homes
|
Purchases of storm shutter devices |
52
|
| Used manufactured homes and 54% of cost of new manufactured homes |
71
|
| Certain digital television and digital radio conversion equipment |
73
|
| Cable television installation and repair services |
124
|
| Extended time to register mobile homes |
172
|
| Materials used in construction, restoration, or renovation of housing in designated areas |
178
|
|
Mardi Gras
|
Specialty Mardi Gras items sold certain organizations |
58
|
| Specialty Mardi Gras items purchased or sold by certain organizations |
138
|
|
Non-Profit/ Religious
|
Sales and rentals to Boys State of La., Inc. and Girls State of La., Inc. |
21
|
| Outside gate admissions and parking fees at fairs, festivals, and expositions sponsored by nonprofit organizations |
126
|
| Construction materials and operating supplies for certain nonprofit retirement centers |
133
|
| Tickets to dance, drama, or performing arts presentations b certain nonprofit organizations |
140
|
| Purchases b and sales by certain nonprofit organizations dedicated to the conservation of fish and migratory waterfowl |
141
|
| Sales of construction materials to habitat for humanity |
155
|
| Purchases of construction materials by Hands on New Orleans and Rebuilding Together New Orleans Covenant partners |
160
|
| Purchases by the Fore!kids Foundation |
163
|
| Purchases of construction materials by the Make it Right Foundation |
165
|
| Sales tax collected by a qualified charitable institutions |
180
|
| Room rentals at certain homeless shelters |
15
|
| Qualifying events providing La. heritage, culture, crafts, art, food and music sponsored by domestic nonprofit organizations |
55
|
|
Oil/ Gas
|
Lease or rental of certain vessels in mineral production |
127
|
| Sales of gasohol |
132
|
| Installation of board roads to oil-field operators |
6
|
| Property used in the manufacture, production, or extraction of unblended diesel |
23
|
| Pollution control devices and systems |
40
|
| Alternate substance used as a fuel |
47
|
| Natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage facilities |
49
|
| Sales of anthropogenic carbon dioxide used in qualified tertiary recovery projects |
54
|
|
Precious Metals
|
Coin bullion with a value of $1,000 or more |
67
|
|
Racetracks/ Racehorses
|
Purchases by off-track wagering facilities |
1
|
| Purchase b Pari-Mutuels Racetracks |
2
|
| Racehorses claimed at races in La. |
92
|
|
Recreational Vehicles/ Vessels
|
Boats, vessels, and other watercraft as demonstrators |
89
|
| Purchase of off-road vehicles by certain buyers domiciled in another state |
90
|
|
Retail/ Sales
|
Purchases of certain custom computer software |
72
|
| Receipts from coin-operated washing and drying machines in commercial Laundromats |
125
|
| Purchases and sales b Ducks Unlimited and Bass Life |
139
|
| Credit for costs to reprogram cash registers |
175
|
| Sales through coin operated vending machines |
31
|
|
Seafood/ Fishing
|
Purchases of supplies, fuels, and repair services for boats used by commercial fishermen |
128
|
|
Telecommunications
|
Sales of cellular telephone and electronic accessories |
45
|
| Interstate telecommunications services purchased by defined call centers |
64
|
| Telecommunications services through coin-operated telephones |
65
|
| Miscellaneous telecommunication services |
66
|
Nicole Gould Frey
BSW Tax Blog 