BSW Tax Blog

Federal and Louisiana Taxes

Louisiana Tax Reform Proposal – Sales Tax Exemptions to be Eliminated

 

 

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

 

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