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- RS 47:305.17 · Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
- RS 47:305.18 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.19 · Exclusions and exemptions; leased vessels used in the production of minerals
- RS 47:305.20 · Exemptions; Louisiana commercial fishermen
- RS 47:305.21 · Exemption; sickle cell disease organizations
- RS 47:305.22 · Exemption; Habitat for Humanity
- RS 47:305.23 · Sales and use tax exemption; boats
- RS 47:305.24 · Exemption; purchases by certain child advocacy organizations
- RS 47:305.25 · Exemption; antique motor vehicles
- RS 47:305.26 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.27 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:305.28 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.29 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:305.30 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.31 · Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
- RS 47:305.32 · Repealed by Acts 1982, No. 44, §1.
- RS 47:305.33 · Exclusions and exemptions; certain sales at cultural events
- RS 47:305.34 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:305.35 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:305.36 · Exclusions and exemptions; motor vehicles
- RS 47:305.37 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.38 · Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
- RS 47:305.39 · Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption
- RS 47:305.40 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.41 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.42 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.43 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.44 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.45 · Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock
- RS 47:305.46 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.47 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.48 · Exemption; automobiles owned by military personnel
- RS 47:305.49 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.50 · Exemption; vehicles used in interstate commerce; rail rolling stock; railroad ties
- RS 47:305.51 · Exemption; utilities used by steelworks and blast furnaces
- RS 47:305.52 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.53 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.54 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.55 · Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
- RS 47:305.56 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.57 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.58 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.59 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.60 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.61 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.62 · Exemption; Annual Louisiana Second Amendment Weekend Holiday
- RS 47:305.63 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.64 · Exemption; qualifying radiation therapy treatment centers
- RS 47:305.65 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.66 · Exemption; parish councils on aging
- RS 47:305.67 · Exemption; breastfeeding items
- RS 47:305.68 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.69 · Repealed by Acts 2019, No. 419, §3, eff. July 1, 2019.
- RS 47:305.70 · Exemption; sale of toys to certain nonprofit organization
- RS 47:305.71 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.72 · Rebates; sales and use tax for motor vehicles used by persons with orthopedic disabilities
- RS 47:305.73 · Exemptions; data center facility equipment
- RS 47:305.74 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.75 · Exemptions; feminine hygiene products and diapers
- RS 47:305.76 · Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions
- RS 47:305.77 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.78 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.79 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.80 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:305.81 · Rebate; state sales and use tax for purchases of equipment, machinery, and other items used in lithium recovery activities
- RS 47:306 · Returns and payment of tax; penalty for absorption
- RS 47:306.1 · Collection from interstate and foreign transportation dealers
- RS 47:306.2 · Collection from certain interstate and foreign transportation dealers
- RS 47:306.3 · Donations to the Louisiana Military Family Assistance Fund
- RS 47:306.4 · Registration of dealers; sale, lease, or rental through online forums
- RS 47:306.5 · Annual reporting requirement
- RS 47:306.6 · Annual aviation fuel estimates; calculations; agreements with the Department of Transportation and Development; reporting requirements
- RS 47:307 · Collector's authority to determine the tax in certain cases
- RS 47:308 · Termination or transfer of business
- RS 47:309 · Dealers required to keep records
- RS 47:309.1 · Sales in Louisiana of tangible personal property, digital products, and taxable services by a dealer or remote retailer; provision of lists, notices, and statements by a dealer or remote retailer
- RS 47:310 · Wholesalers and jobbers required to keep records
- RS 47:311 · Collector's authority to examine records of transportation companies
- RS 47:312 · Failure to pay tax on imported tangible personal property or digital products; grounds for attachment
- RS 47:313 · System of import permits; seizure and forfeiture of vehicles used in importing without permit
- RS 47:314 · Failure to pay tax; rule to cease business
- RS 47:315 · Sales returned to dealer; credit or refund of tax
- RS 47:315.1 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:315.2 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:315.3 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:315.4 · Sales and use tax credit; waiver of homestead exemption
- RS 47:315.5 · Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
- RS 47:316 · Collector to provide forms
- RS 47:317 · Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
- RS 47:318 · Disposition of collections
- RS 47:321 · Imposition of tax
- RS 47:321.1 · Imposition of tax
- RS 47:322 · Collection of the tax
- RS 47:322.1 · Disposition of certain collections in Ouachita Parish
- RS 47:322.2 · Disposition of certain collections in West Carroll Parish
- RS 47:322.3 · Disposition of certain collections in East Carroll Parish
- RS 47:322.4 · Disposition of certain collections in Tensas Parish
- RS 47:322.5 · Disposition of certain collections in Tangipahoa Parish
- RS 47:322.6 · Disposition of certain collections in Washington Parish
- RS 47:322.7 · Disposition of certain collections in Allen Parish