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- RS 47:338.160 · Rapides Parish sales tax authorized
- RS 47:338.161 · Rapides Parish; recall of sales tax
- RS 47:338.162 · Caddo Parish School Board; city of Shreveport; manner of collecting sales and use taxes
- RS 47:338.163 · Acadia Parish sales tax authorized
- RS 47:338.164 · West Ascension Parish Hospital Service District; sales tax levy authorized
- RS 47:338.165 · Ward Five and Ward Eight Sales Tax District of St. Mary Parish; authorization
- RS 47:338.166 · Avoyelles Parish Police Jury; additional sales and use tax not to exceed one percent authorized
- RS 47:338.167 · Richland Parish Police Jury; authority to levy additional sales tax; use of proceeds
- RS 47:338.168 · East Ascension Consolidated Gravity Drainage District No. 1; sales tax authorized
- RS 47:338.169 · Sales Tax District of Wards One, Two, Three, Four, Seven, and Ten of St. Mary Parish; authorization
- RS 47:338.170 · West Baton Rouge Parish Sales Tax District No. 1; sales tax authorized
- RS 47:338.171 · Grant Parish Police Jury; sales and use tax authorized
- RS 47:338.172 · Natchitoches Parish sales taxes authorized
- RS 47:338.173 · Jackson Parish Police Jury; authority to levy additional sales tax; procedure; collection; incurring debt and issuing bonds; allocation of proceeds
- RS 47:338.174 · East Baton Rouge Parish; additional sales and use tax authorized
- RS 47:338.175 · St. Tammany Parish Police Jury; additional sales and use tax
- RS 47:338.176 · St. Bernard Parish Police Jury, School Board; additional sales and use tax not to exceed one percent; authorization
- RS 47:338.177 · Richland Parish Police Jury; authority to levy additional sales tax
- RS 47:338.178 · Sales tax district of Ward Six and Ward Nine of St. Mary Parish; authorization
- RS 47:338.179 · Red River Parish School Board; authority to levy additional sales tax
- RS 47:338.180 · Union Parish Police Jury; authority to levy additional sales tax; use of proceeds
- RS 47:338.181 · Franklin Parish; authority to levy additional sales tax
- RS 47:338.182 · Richland Parish Police Jury; authority to levy additional sales and use tax up to four percent
- RS 47:338.183 · Tangipahoa Parish Council; authority to levy additional sales and use tax
- RS 47:338.183.1 · Authority to levy additional sales and use tax; parishes governed by a home rule charter and having a population between one hundred fifteen thousand and one hundred twenty-five thousand
- RS 47:338.184 · Calcasieu Parish Police Jury; authority to levy additional sales and use tax
- RS 47:338.185 · Caldwell Parish Police Jury; authority to levy additional sales and use tax
- RS 47:338.186 · Sabine Parish Police Jury; authority to levy additional sales and use tax
- RS 47:338.187 · St. Landry Parish; authority to levy additional sales and use tax
- RS 47:338.188 · West Carroll Parish Police Jury; authority to levy additional sales and use tax
- RS 47:338.189 · St. Bernard Parish; authority to levy additional sales and use tax
- RS 47:338.190 · Vermilion Parish Hospital Service District No. 1; sales and use tax levy authorized
- RS 47:338.191 · Hospital Sales Tax District No. 2 of Vermilion Parish; creation; boundaries; governing authority; sales tax authorized
- RS 47:338.192 · Authorization to levy and collect additional sales and use tax in certain parishes and municipalities
- RS 47:338.193 · Authorization to levy and collect additional sales and use tax; Lafayette Parish
- RS 47:338.194 · North Caddo Hospital Service District; sales tax authorization
- RS 47:338.195 · Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
- RS 47:338.196 · Authority to levy additional sales and use tax; Union Parish School Board
- RS 47:338.197 · Additional sales and use tax authorized for certain municipalities
- RS 47:338.198 · Avoyelles Parish School Board; authority to levy additional sales and use tax
- RS 47:338.199 · Jefferson Davis Parish School Board; authority to levy additional sales and use tax
- RS 47:338.201 · Hotel occupancy tax; Jefferson and Orleans parishes
- RS 47:338.202 · Hotel occupancy tax in Jefferson Parish
- RS 47:338.203 · Hotel occupancy tax in Jefferson Parish
- RS 47:338.204 · City of Winnsboro; hotel occupancy tax; authorization
- RS 47:338.205 · City of Mansfield; hotel occupancy tax; authorization
- RS 47:338.206 · Allen Parish; hotel occupancy tax; authorization
- RS 47:338.207 · Certain municipalities; hotel occupancy tax; authorization
- RS 47:338.208 · Hotel/motel occupancy tax in the city of Opelousas
- RS 47:338.209 · Hotel occupancy tax in the city of Natchitoches
- RS 47:338.210 · City of Bunkie; hotel occupancy tax; authorization
- RS 47:338.211 · City of Youngsville; hotel occupancy tax; authorization
- RS 47:338.212 · City of Zachary; hotel occupancy tax; authorization
- RS 47:338.213 · City of Scott; hotel occupancy tax; authorization
- RS 47:338.214 · City of Carencro; hotel occupancy tax; authorization
- RS 47:338.215 · Town of Duson; hotel occupancy tax; authorization
- RS 47:338.216 · City of Baker; hotel occupancy tax; authorization
- RS 47:338.217 · City of Gonzales; hotel occupancy tax; authorization
- RS 47:338.218 · Town of Jonesboro; hotel occupancy tax; authorization
- RS 47:338.219 · Hotel and motel occupancy tax in Calcasieu Parish
- RS 47:338.220 · St. Bernard Parish; hotel occupancy tax; authorization
- RS 47:338.221 · City of New Orleans; short-term rental occupancy tax
- RS 47:338.222 · City of Crowley; hotel occupancy tax; authorization
- RS 47:338.223 · Town of Henderson; hotel occupancy tax; authorization
- RS 47:338.224 · Collection and administration of occupancy taxes
- RS 47:338.225 · City of Denham Springs; hotel occupancy tax; authorization
- RS 47:338.226 · City of Eunice; hotel occupancy tax; authorization
- RS 47:338.261 · Sales tax on cigarette papers
- RS 47:338.262 · Lincoln Parish; sales and use tax; North Louisiana Exhibition Center
- RS 47:338.263 · Tax authorization
- RS 47:338.264 · Parish tourist commission; hotel occupancy tax; authorization
- RS 47:339 · Louisiana Sales and Use Tax Commission for Remote Sellers
- RS 47:339.1 · Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
- RS 47:340 · Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
- RS 47:340.1 · Marketplace facilitators; collection and remittance of state and local sales and use tax
- RS 47:341 · Imposition of tax; municipalities and parishes
- RS 47:342 · General definitions
- RS 47:343 · Payment of tax
- RS 47:344 · New business; license due upon commencement
- RS 47:345 · Change of ownership or lessee
- RS 47:346 · Separate license required for each location, based on primary class of business
- RS 47:347 · Class of business
- RS 47:348 · Period used where gross receipts are the measure of the license
- RS 47:349 · Taxpayers required to keep records; confidentiality
- RS 47:349.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- RS 47:350 · Application for licenses
- RS 47:351 · Failure to pay tax; judgment prohibiting further pursuit of business
- RS 47:351.1 · Occupational license tax refunds
- RS 47:352 · Collector authorized to make rules and regulations
- RS 47:353 · Records to be kept by collector
- RS 47:353.1 · Repealed by Acts 1986, No. 1017, §2, eff. Jan. 1, 1987.
- RS 47:354 · Retail dealers in merchandise, services, and rentals
- RS 47:354.1 · Retail dealers in gasoline and motor fuel
- RS 47:355 · Wholesale dealers in merchandise, service and rentals; retail dealers to institutional consumers; shipbuilders; and contractors
- RS 47:356 · Business of lending or of dealing of notes secured by chattel mortgages or other liens
- RS 47:357 · Brokerage and commission agents
- RS 47:358 · Public utilities
- RS 47:359 · Businesses where licenses are based on flat fees
- RS 47:360 · Exemptions
- RS 47:361 · Deductions