Louisiana · Regulations
Chapter 43 — Sales and Use Tax
20 sections
20 sections
- LAC 61:I.4301LAC 61:I.4301. Uniform State and Local Sales Tax Definitions
- LAC 61:I.4302LAC 61:I.4302. Pollution Control Devices and Systems Excluded from the Definition of “Sale at Retail”
- LAC 61:I.4303LAC 61:I.4303. Imposition of Tax
- LAC 61:I.4305LAC 61:I.4305. Imposition of Tax
- LAC 61:I.4307LAC 61:I.4307. Collection
- LAC 61:I.4309LAC 61:I.4309. Collection of Tax
- LAC 61:I.4311LAC 61:I.4311. Treatment of Tax by Dealer
- LAC 61:I.4351LAC 61:I.4351. Returns and Payment of Tax, Penalty for Absorption of Tax
- LAC 61:I.4353LAC 61:I.4353. Collection from Interstate and Foreign Transportation Dealers
- LAC 61:I.4355LAC 61:I.4355. Collector's Authority to Determine the Tax in Certain Cases
- LAC 61:I.4357LAC 61:I.4357. Termination or Transfer of a Business
- LAC 61:I.4359LAC 61:I.4359. Dealers Required to Keep Records
- LAC 61:I.4361LAC 61:I.4361. Wholesalers and Jobbers Required to Keep Records
- LAC 61:I.4363LAC 61:I.4363. Collector's Authority to Examine Records of Transportation Companies
- LAC 61:I.4365LAC 61:I.4365. Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment
- LAC 61:I.4367LAC 61:I.4367. Failure to Pay Tax; Rule to Cease Business
- LAC 61:I.4369LAC 61:I.4369. Sales Returned to Dealer; Credit or Refund of Tax
- LAC 61:I.4371LAC 61:I.4371. Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster
- LAC 61:I.4372LAC 61:I.4372. Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
- LAC 61:I.4373LAC 61:I.4373. Nonresident Contractors