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- RS 47:299.38 · Notice of offset
- RS 47:299.39 · Remittance; equivalent of refund
- RS 47:299.40 · Liability of secretary
- RS 47:299.41 · Ranking and priority of claims
- RS 47:300.1 · Tax imposed
- RS 47:300.2 · Application of Part
- RS 47:300.3 · Residents and nonresidents
- RS 47:300.4 · Intent, purpose
- RS 47:300.5 · Fiduciary responsibility
- RS 47:300.6 · Louisiana taxable income of resident estate or trust
- RS 47:300.7 · Louisiana taxable income of nonresident estate or trust
- RS 47:300.8 · Repealed by Acts 1998, No. 61, §2.
- RS 47:300.9 · Tax credit
- RS 47:300.10 · Definitions
- RS 47:300.11 · Inconsistent provisions
- RS 47:301 · Definitions
- RS 47:301.1 · Telecommunications and ancillary services
- RS 47:301.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:301.3 · Services
- RS 47:301.4 · Sales transaction sourcing rules
- RS 47:301.5 · Bundled transactions
- RS 47:301.6 · Digital products
- RS 47:301.7 · Sales and use tax exemptions; uniformity of base
- RS 47:302 · Imposition of tax
- RS 47:302.1 · Exemptions from lease or rental tax, helicopters
- RS 47:302.2 · Disposition of certain collections in the city of Shreveport
- RS 47:302.3 · Disposition of certain collections in the city of Bossier City
- RS 47:302.4 · Disposition of certain collections in Madison and Richland Parishes
- RS 47:302.5 · Disposition of certain collections in Vernon Parish
- RS 47:302.6 · Disposition of certain collections in Avoyelles Parish
- RS 47:302.7 · Disposition of certain collections in Ouachita Parish
- RS 47:302.8 · Disposition of certain collections in Lincoln Parish
- RS 47:302.9 · Disposition of certain collections in Morehouse Parish
- RS 47:302.10 · Disposition of certain collections in Natchitoches Parish
- RS 47:302.11 · Disposition of certain collections in St. Charles Parish
- RS 47:302.12 · Disposition of certain collections in Calcasieu Parish
- RS 47:302.13 · Disposition of certain collections in Iberia Parish
- RS 47:302.14 · Disposition of certain collections in Calcasieu Parish
- RS 47:302.15 · Disposition of certain collections in Webster Parish
- RS 47:302.16 · Disposition of certain collections in Winn Parish
- RS 47:302.17 · Disposition of certain collections in Tangipahoa Parish
- RS 47:302.18 · Disposition of certain collections in Lafayette Parish
- RS 47:302.19 · Disposition of certain collections in Lafourche Parish
- RS 47:302.20 · Disposition of certain collections in Terrebonne Parish
- RS 47:302.21 · Disposition of certain collections in Ascension Parish
- RS 47:302.22 · Acadia Parish Visitor Enterprise Fund
- RS 47:302.23 · Disposition of certain collections in Vermilion Parish
- RS 47:302.24 · Disposition of certain collections in Beauregard Parish
- RS 47:302.25 · Disposition of certain collections in Cameron Parish
- RS 47:302.26 · Disposition of certain collections in St. Tammany Parish
- RS 47:302.27 · Disposition of certain collections in St. Martin Parish
- RS 47:302.28 · Disposition of certain collections in Pointe Coupee Parish
- RS 47:302.29 · Disposition of certain collections in East Baton Rouge Parish
- RS 47:302.30 · Disposition of certain collections in Rapides Parish
- RS 47:302.31 · Disposition of certain collections in West Carroll Parish
- RS 47:302.32 · Disposition of certain collections in East Carroll Parish
- RS 47:302.33 · Disposition of certain collections in Tensas Parish
- RS 47:302.34 · Disposition of certain collections in Franklin Parish
- RS 47:302.35 · Disposition of certain collections in Jackson Parish
- RS 47:302.36 · Disposition of certain collections in Allen Parish
- RS 47:302.37 · Disposition of certain collections in Sabine Parish
- RS 47:302.38 · Disposition of certain collections in Jefferson Davis Parish
- RS 47:302.39 · Disposition of certain collections in DeSoto Parish
- RS 47:302.40 · Disposition of certain collections in Plaquemines Parish
- RS 47:302.41 · Disposition of certain collections in Livingston Parish
- RS 47:302.42 · Disposition of certain collections in the town of Homer in Claiborne Parish
- RS 47:302.43 · Disposition of certain collections in Union Parish
- RS 47:302.44 · Disposition of certain collections in St. Mary Parish
- RS 47:302.45 · Disposition of certain collections in Red River Parish
- RS 47:302.46 · Disposition of certain collections in West Feliciana Parish
- RS 47:302.47 · Disposition of certain collections in East Feliciana Parish
- RS 47:302.48 · Disposition of certain collections in LaSalle Parish
- RS 47:302.49 · Disposition of certain collections in Evangeline Parish
- RS 47:302.50 · Disposition of certain collections in the city of Baker
- RS 47:302.51 · Disposition of certain collections in Bienville Parish
- RS 47:302.52 · Disposition of certain collections in Claiborne Parish
- RS 47:302.53 · Disposition of certain collections in Concordia Parish
- RS 47:302.54 · Allocation of certain collections in Vernon Parish
- RS 47:302.55 · Disposition of certain collections in Grant Parish
- RS 47:302.56 · Disposition of certain collections in Orleans Parish
- RS 47:303 · Collection
- RS 47:303.1 · Direct Payment Numbers
- RS 47:304 · Treatment of tax by dealer
- RS 47:305 · Exemptions from the tax
- RS 47:305.1 · Exclusions and exemptions; ships and ships' supplies
- RS 47:305.2 · Exemption; medical
- RS 47:305.3 · Exemptions; agricultural
- RS 47:305.4 · Exemptions; raw materials for further processing
- RS 47:305.5 · Exemptions; manufacturing machinery and equipment
- RS 47:305.6 · Exemptions; schools and educational materials
- RS 47:305.7 · Exclusions and exemptions; intergovernmental; government
- RS 47:305.8 · Exclusion; funeral directing services
- RS 47:305.9 · Exclusions and exemptions; motion picture film rental
- RS 47:305.10 · Exemptions; property purchased for first use outside the state
- RS 47:305.11 · Exclusions and exemptions; contracts prior to and within ninety days of tax levy
- RS 47:305.12 · Exemptions; software and digital products; business use; healthcare use
- RS 47:305.13 · Exemption; purchases by certain religious institutions
- RS 47:305.14 · Exemptions; nonprofit organizations; nature of exemption; limitations; qualifications; determination of tax exempt status
- RS 47:305.15 · Exclusions and exemptions; sales or purchases by individuals who are blind
- RS 47:305.16 · Exemption; purchases by certain nonprofit organizations