§ 47:301 — Definitions

Louisiana § 47:301

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

NOTE: This provision of law was included in the Unconstitutional Statutes
Biennial Report to the Legislature, dated March 14, 2016.
§301. Definitions
As used in this Chapter, the following words, terms, and phrases have the meanings
ascribed to them in this Section, unless the context clearly indicates a different meaning:
(1) "Business" includes any activity engaged in by any person or caused to be
engaged in by him with the object of gain, benefit, or advantage, either direct or indirect.
The term "business" shall not be construed to include the occasional and isolated sales by a
person who does not hold himself out as engaged in business.
(2) "Collector" shall mean and include (a) the secretary of the Department of
Revenue for the state of Louisiana and includes his duly authorized assistants, when used in
reference to a sales and use tax levied by the state, or (b) the individual or entity designated
as collector of the appropriate single sales and use tax collection office, and his duly
authorized assistants, of any political subdivision authorized under the constitution and laws
of the state of Louisiana to levy and collect a sales and use tax, except a statewide political
subdivision, when used in reference to a sales and use tax levied by such political
subdivision.
(3)(a) "Cost price" means the actual cost of the articles of tangible personal property
or digital products without any deductions therefrom on account of the cost of materials used,
labor, or service cost, including service costs for installation, and transportation charges, or
any other expenses whatsoever, or the reasonable market value of the tangible personal
property or digital product at the time it becomes susceptible to the use tax, whichever is less.
Cost price shall not include the amount charged for labor or services rendered in installing,
applying, remodeling, or repairing property sold if such cost is separately billed to the
customer at the time of installation.
(b) "Cost price" shall not include any amount designated as a cash discount or a
rebate by a vendor or manufacturer of any new vehicle subject to the motor vehicle license
tax. For purposes of this Paragraph "rebate" means any amount offered by the vendor or
manufacturer as a deduction from the listed retail price of the vehicle.
(c) The "cost price" of refinery gas shall be fifty-two cents per thousand cubic feet
multiplied by a fraction the numerator of which shall be the posted price for a barrel of West
Texas Intermediate Crude Oil on December first of the preceding calendar year and the
denominator of which shall be twenty-nine dollars, and provided further that such cost price
shall be the maximum value placed upon refinery gas by the state and by any political
subdivision under any authority or grant of power to levy and collect use taxes.
(4) "Dealer" includes every person who manufactures or produces tangible personal
property or digital products for sale at retail, for use, or consumption, or distribution, or for
storage to be used or consumed in a taxing jurisdiction. "Dealer" is further defined to mean:
(a) Every person who imports, or causes to be imported, tangible personal property
or digital products from any other state, foreign country, or other taxing jurisdiction for sale
at retail, for use, or consumption, or distribution, or for storage to be used or consumed in
a taxing jurisdiction.
(b) Every person who sells at retail, or who offers for sale at retail, or who has in his
possession for sale at retail, or for use, or consumption, or distribution, or storage to be used
or consumed in the taxing jurisdiction, tangible personal property or digital products as
defined in this Section.
(c) Any person who has sold at retail, or used, or consumed, or distributed, or stored
for use or consumption in the taxing jurisdiction, tangible personal property or digital
products and who cannot prove that the tax levied by this Chapter has been paid on the sale
at retail, the use, the consumption, the distribution, or the storage of the tangible personal
property or digital products.
(d)(i) Any person who leases or rents tangible personal property or digital products
for a consideration, permitting the use or possession of the property or products without
transferring title thereto.
(ii) However, a person who leases or rents tangible personal property or digital
products to customers who provide information to the person that they will use the property
or products only offshore beyond the territorial limits of the state shall not be included in the
term "dealer" for purposes of the collection of the rental or lease tax of the state, statewide
political subdivisions, and other political subdivisions on lease or rental contracts. For
purposes of this Item, "use" means the operational or functional use of the property and not
other uses related to its possession such as transportation, maintenance, and repair. It is the
intention of this Item that the customers of such persons shall remit any tax due on the lease
or rental of the property or digital products directly to the state and local taxing bodies to
whom they are due.
(e) Any person who is the lessee or rentee of tangible personal property or digital
products and who pays to the owner of the property or product a consideration for the use or
possession of the property without acquiring title thereto.
(f)(i) Any person, who sells or furnishes any of the services subject to tax under this
Chapter.
(ii) Under guidelines enacted by the Legislature of Louisiana during the 2016
Regular Session, any person engaged in collecting the amount required to be paid by a
transient guest as a condition of occupancy at a residential location as provided for in R.S.
47:301(6)(a)(ii).
(iii) For purposes of this Chapter, dealer shall not include persons leasing apartments
or single family dwellings on a month-to-month basis.
(g) Any person, as used in this act, who purchases or receives any of the services
subject to tax under this Chapter.
(h) Any person engaging in business in the taxing jurisdiction. "Engaging in business
in the taxing jurisdiction" means and includes any of the following methods of transacting
business: maintaining directly, indirectly, or through a subsidiary, an office, distribution
house, sales house, warehouse, or other place of business or by having an agent, salesman,
or solicitor operating within the taxing jurisdiction under the authority of the seller or its
subsidiary irrespective of whether the place of business, agent, salesman, or solicitor is
located in the taxing jurisdiction permanently or temporarily or whether the seller or
subsidiary is qualified to do business in the taxing jurisdiction, or any person who makes
deliveries of tangible personal property or digital products into the taxing jurisdiction other
than by a common or contract carrier.
(i) Any person who makes deliveries of tangible personal property into the taxing
jurisdiction in a vehicle owned or operated by said person.
(j) The term "dealer" shall not include lessors of railroad rolling stock used either for
freight or passenger purposes. However, the term "dealer" shall include lessees, other than
a railway company or railroad corporation, of such property and such lessees shall be
responsible for the collection and payment of all state and local sales and use taxes.
(k)(i) Any person who sells for delivery into Louisiana tangible personal property,
digital products, or services, and who does not have a physical presence in Louisiana, if
during the previous or current calendar year the person's gross revenue for sales delivered
into Louisiana has exceeded one hundred thousand dollars from sales of tangible personal
property, digital products, or services.
(ii) A person without a physical presence in Louisiana may voluntarily register for
and collect state and local sales and use taxes as a dealer, even if they do not meet the criteria
established in Item (i) of this Subparagraph.
(l)(i) Any person who operates, maintains, or facilitates a peer-to-peer vehicle
sharing program and collects any amount required to be paid as part of a vehicle sharing
program agreement whereby a shared vehicle owner leases or rents a shared vehicle to a
shared vehicle driver in this state.
(ii) For the purposes of this Subparagraph, the following definitions shall apply:
(aa) "Peer-to-peer vehicle sharing" means the authorized use of a vehicle by a person
other than the vehicle's owner through a peer-to-peer car sharing program.
(bb) "Peer-to-peer vehicle sharing program" means a business platform that connects
a shared vehicle owner with a shared vehicle driver to enable the sharing of vehicles for
financial consideration.
(cc) "Shared vehicle" means a vehicle that is available for sharing through a
peer-to-peer vehicle sharing program.
(dd) "Shared vehicle driver" means a person who has been authorized to drive the
shared vehicle by the shared vehicle owner under a vehicle sharing program agreement.
(ee) "Shared vehicle owner" means the registered owner, or a person or entity
designated by the registered owner, of a shared vehicle made available for sharing to shared
vehicle drivers through a peer-to-peer vehicle sharing program.
(ff) "Vehicle sharing program agreement" means the terms and conditions applicable
to a shared vehicle owner and a shared vehicle driver that govern the use of a shared vehicle
through a peer-to-peer vehicle sharing program.
(m, n) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
(5) "Gross sales" means the sum total of all retail sales of tangible personal property
or digital products, without any deduction whatsoever of any kind or character except as
provided in this Chapter.
(6) "Hotel" means and includes any establishment or person engaged in the business
of furnishing sleeping rooms, cottages, or cabins to transient guests, where such
establishment consists of sleeping rooms, cottages, or cabins at any of the following:
(a) A single business location.
(b) A residential location, including but not limited to a house, apartment,
condominium, camp, cabin, or other building structure used as a residence.
(c) For purposes of this Chapter, hotel shall not mean or include any establishment
or person leasing apartments or single family dwelling on a month-to-month basis. (7)(a) "Lease or rental" means the leasing or renting of tangible personal property or
digital products and the possession or use thereof by the lessee or renter, for a consideration,
without transfer of the title of the property or products. For the purpose of the leasing or
renting of automobiles, "lease" means the leasing of automobiles and the possession or use
thereof by the lessee, for a consideration, without the transfer of the title of that property for
a one hundred eighty-day period or more. "Rental" means the renting of automobiles and the
possession or use thereof by the renter, for a consideration, without the transfer of the title
of that property for a period less than one hundred eighty days.
(b) Solely for purposes of the state sales and use taxes imposed under R.S. 47:302,
321, and 331, the term "lease or rental", as herein defined, shall not mean or include the lease
or rental made for the purposes of re-lease or re-rental of casing tools and pipe, drill pipe,
tubing, compressors, tanks, pumps, power units, other drilling or related equipment used in
connection with the operating, drilling, completion, or reworking of oil, gas, sulphur, or other
mineral wells.
(c)(i) For purposes of any sales, use, lease, or rental tax, the term "lease or rental"
shall not mean or include the lease or rental of any item of tangible personal property by a
short-term equipment rental dealer for the purpose of re-lease or re-rental.
(ii) For purposes of this Subparagraph, "short-term equipment rental dealer" shall
mean a person or entity whose principal business is the short-term rental of tangible personal
property classified under the code numbers 532412 and 532310 of the North American
Industry Classification System published by the United States Bureau of the Census.
(iii) For purposes of this Subparagraph, "short-term rental" shall mean the rental of
an item of tangible personal property for a period of less than three hundred sixty-five days,
for an undefined period, or under an open-ended agreement.
(8) "Person" includes any individual, firm, copartnership, joint adventure,
association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish,
city and parish, municipality, district or other political subdivision thereof or any board,
agency, instrumentality, or other group or combination acting as a unit, and the plural as well
as the singular number.
(9) "Purchaser" means and includes any person who acquires or receives any tangible
personal property or digital products, or the privilege of using any tangible personal property
or digital products, or receives any services pursuant to a transaction subject to tax under this
Chapter.
(10)(a) For purposes of the imposition of sales and use taxes levied by any taxing
authority, "retail sale" or "sale at retail" means a sale to a consumer or to any other person
for any purpose other than for resale as tangible personal property or a digital product, or
resale of a service provided for in R.S. 47:301.3 provided the retail sale of the service is
subject to sales tax in this state and shall mean and include all transactions that the secretary,
upon investigation, finds to be in lieu of sales; provided that sales for resale shall be made
in strict compliance with rules and regulations. Any dealer making a sale for resale which is
not in strict compliance with the rules and regulations shall be liable for and pay the tax. A
local collector shall accept a resale certificate issued by the Department of Revenue, provided
the taxpayer includes the parish of its principal place of business and local sales tax account
number on the state certificate. However, in the case of an intra-parish transaction from
dealer to dealer, the collector may require that the local exemption certificate be used in lieu
of the state certificate. The department shall accommodate the inclusion of this information
on its resale certificate for these purposes.
(b) The term "sale at retail" does not include consuming any digital product in
producing for sale a new product or taxable service, where the digital product becomes an
ingredient or component of the new product or taxable service. A digital code becomes an
ingredient or component of a new product or taxable service if the digital product, through
the use of the digital code, becomes an ingredient or component of the new product or
taxable service.
(c) With respect to digital products, the term "sale at retail" does not include making
any digital product available free of charge for the use or enjoyment of others. For purposes
of this Subparagraph, "free of charge" means that the recipient of the digital product is not
required to provide anything of significant value in exchange for the product. A transfer is
not free of charge if the digital product is bundled or combined with other products or
services subject to sales or use tax regardless of whether such items are separately stated and
invoiced.
(11) "Retailer" means and includes every person engaged in the business of making
sales at retail or for distribution, or use or consumption, or storage to be used or consumed
in this state.
(12)(a) "Sale" means any transfer of title or possession, or both, exchange, barter,
conditional or otherwise, in any manner or by any means whatsoever, of tangible personal
property or digital products, for a consideration, and includes the fabrication of tangible
personal property for consumers who furnish, either directly or indirectly, the materials used
in fabrication work, and the furnishing, preparing or serving, for a consideration, of any
tangible personal property, consumed on the premises of the person furnishing, preparing or
serving the tangible personal property. A transaction whereby the possession of property is
transferred but the seller retains title as security for the payment of the price shall be deemed
a sale.
(b) With respect to digital products, "sale" means the first act within this state by
which the taxpayer, as a consumer, views, accesses, downloads, possesses, stores, opens,
manipulates, or otherwise uses or enjoys the product.
(c) With respect to prewritten computer access services and information services,
"sale" means the first act within this state by which the taxpayer, as a consumer, uses, enjoys,
or otherwise receives the benefit of the service.
(13)(a) "Sales price" means the total amount for which tangible personal property or
digital products are sold, less the market value of any article traded in including any services,
except services for financing which shall not exceed the legal interest rate and a service
charge not to exceed six percent of the amount financed, and losses, that are a part of the sale
valued in money, whether paid in money or otherwise, and includes the cost of materials
used, labor or service costs, including service costs for installation, and transportation
charges; provided that cash discounts allowed and taken on sales shall not be included. Sales
price shall not include the amount charged for labor or services rendered in installing,
applying, remodeling, or repairing property sold if that charge is separately billed to the
customer at the time of the sale.
(b) The term "sales price" shall not include any amount designated as a cash discount
or a rebate by the vendor or manufacturer of any new vehicle subject to the motor vehicle
license tax. For purposes of this Paragraph "rebate" means any amount offered by a vendor
or manufacturer as a deduction from the listed retail price of the vehicle.
(c) Notwithstanding any other provision of law to the contrary, for purposes of state
and political subdivision sales and use tax, the "sales price" of refinery gas, except for
feedstock, not ultimately consumed as an energy source by the person who owns the facility
in which the refinery gas is created as provided for in Subparagraph (18)(c) of this Section,
but sold to another person, whether at retail or wholesale, shall be fifty-two cents per
thousand cubic feet multiplied by a fraction the numerator of which shall be the posted price
for a barrel of West Texas Intermediate Crude Oil on December first of the preceding
calendar year and the denominator of which shall be twenty-nine dollars, and provided
further that the sales price shall be the maximum value placed upon refinery gas by the state
and by any political subdivision under any authority or grant of power to levy and collect
sales or use taxes, and the sale shall be taxable.
(14) "Sales of services" means the furnishing, receiving, or sale of one or more of
the services provided for in this Chapter for a consideration or the amount paid or charged.
(15) "Storage" means and includes any keeping or retention in the taxing jurisdiction
of tangible personal property or digital products for use or consumption within the taxing
jurisdiction or for any purpose other than for sale at retail in the regular course of business.
(16)(a) "Tangible personal property" means and includes personal property which
may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the
senses.
(b) The term "tangible personal property" shall not include:
(i) Stocks, bonds, notes, or other obligations or securities.
(ii)(aa) Platinum, gold, or silver bullion, that is valued solely upon its precious metal
content, whether in coin or ingot form.
(bb) Numismatic coins that have a sales price of no more than one thousand dollars.
(cc) Numismatic coins sold at a national, statewide, or multi-parish numismatic trade
show.
(c)(i) Notwithstanding any provision of law to the contrary and solely for purposes
of sales and use tax levied by any taxing authority, any sale of a prepaid calling service or
prepaid wireless calling service, or both, shall be deemed to be the sale of tangible personal
property.
(ii) Prepaid calling services and prepaid wireless calling services shall be subject to
the tax imposed by this Chapter if the sale takes place in this state. If the customer physically
purchases a prepaid calling service or prepaid wireless calling service at the vendor's place
of business, the sale is deemed to take place at the vendor's place of business. If the
customer does not physically purchase the service at the vendor's place of business, the sale
of a prepaid calling service or prepaid wireless calling service is deemed to take place at the
first of the following locations that applies to the sale:
(aa) The customer's shipping address, if the sale involves a shipment.
(bb) The customer's billing address.
(cc) Any other address of the customer that is known by the vendor.
(dd) The address of the vendor or, alternatively in the case of a prepaid wireless
calling service, the location associated with the mobile telephone number.
(d) The term "tangible personal property" shall not include work products which are
written on paper, stored on magnetic or optical media, or transmitted electronically, when
such work products are created in the normal course of business by any person licensed or
regulated by the provisions of Title 37 of the Louisiana Revised Statutes of 1950, unless such
work products are duplicated without modification for sale to multiple purchasers. This
exclusion shall not apply to work products which consist of the creation, modification,
updating, or licensing of computer software.
(e) For purposes of the sales and use tax imposed by the state of Louisiana, by a
political subdivision whose boundaries are coterminous with those of the state, or by all
political subdivisions of the state and without regard to the nature of the ownership of the
ground, tangible personal property shall not include other constructions permanently attached
to the ground which shall be treated as immovable property.
(f) For purposes of sales and use taxes imposed by the state, any statewide taxing
authority, or any political subdivision, the term "tangible personal property" shall not include
any property that would have been considered immovable property prior to the enactment on
July 1, 2008, of Act No. 632 of the 2008 Regular Session of the Legislature.
(17) "Off-road vehicle" is any vehicle manufactured for off-road use which is issued
a manufacturer's statement of origin that cannot be issued a registration certificate and license
to operate on the public roads of this state because at the time of manufacture the vehicle
does not meet the safety requirements prescribed by R.S. 32:1301 through 1310. This
includes vehicles that are issued a title only by the Department of Public Safety and
Corrections, public safety services, such as all terrain vehicles and recreational and sport
vehicles, but it shall not include off-road vehicles used for farm purposes, farm equipment,
or heavy construction equipment.
(18)(a)(i) For purposes of the imposition of sales and use tax levied by any taxing
authority, "use" means and includes the exercise of any right or power over tangible personal
property or digital products incident to the ownership thereof, except that it shall not include
the sale at retail of those items of property or products in the regular course of business.
(ii) The term "use" applies to the first act within this state by which the taxpayer, as
a consumer, views, accesses, downloads, possesses, stores, opens, manipulates, or otherwise
enjoys, uses, or receives the benefits of a digital product, prewritten computer access service,
or information service. Use includes access and use of digital products, prewritten computer
access services, and information services that remain in the possession of the dealer or in the
possession of a third party on behalf of the dealer.
(b) Notwithstanding any other law to the contrary, for purposes of the imposition of
the sales and use tax of any political subdivision, the use of a vehicle subject to the Vehicle
Registration License Tax Law (R.S. 47:451 et seq.) shall be deemed to be a "use":
(i) In the political subdivision of the principal residence of the purchaser if the
vehicle is purchased for private use, or
(ii) In the political subdivision of the principal location of the business if the vehicle
is purchased for commercial use, unless the vehicle purchased for commercial use is
assigned, garaged, and used outside of such political subdivision, in which case the use shall
be deemed a use in the political subdivision where the vehicle is assigned, garaged, and used.
(c)(i) Notwithstanding any other provision of law to the contrary, and except as
provided in Item (ii) of this Subparagraph, for purposes of state and political subdivision
sales and use tax, "use" means and includes the exercise of any right or power over tangible
personal property or digital products incident to the ownership thereof.
(ii) Notwithstanding any other provision of law to the contrary, and notwithstanding
the provisions of this Subparagraph, "use" shall include the exercise of any right of
ownership over the consumption, the distribution, and the storage for use or consumption in
this state of refinery gas, except the sale to another person, whether at retail or wholesale,
only if the refinery gas is ultimately consumed as an energy source by the person who owns
the facility in which it is created and is not sold. Notwithstanding any other law to the
contrary, the use of refinery gas shall be taxed at the cost price value provided in
Subparagraph (3)(c) of this Section. If refinery gas, except for feedstock, is sold to another
person, whether at retail, or wholesale, such sale shall be taxable and the sales price value
shall be as provided for in Subparagraph (13)(c) of this Section. The provisions of this Item
shall not apply to feedstocks.
(19) "Use tax" includes the use, the consumption, the distribution, and the storage
as defined in this Section. No use tax shall be due to or collected by:
(a) The state on tangible personal property or digital products used, consumed,
distributed, or stored for use or consumption in the state if the sale of the property or
products would have been exempted or excluded from sales tax at the time the property or
products became subject to the taxing jurisdiction of the state.
(b) Any political subdivision on tangible personal property or digital products used,
consumed, distributed, or stored for use or consumption in the political subdivision if the sale
of the property or products would have been exempted or excluded from sales tax at the time
the property or products became subject to the taxing jurisdiction of the political subdivision.
(20) "Drugs" includes all pharmaceuticals and medical devices which are prescribed
for use in the treatment of any medical disease.
(21) "Free hospital" means a hospital that does not charge any patients for health care
provided by the hospital.
(22) The term "computer software" means a set of statements, data, or instructions
to be used directly or indirectly in a computer in order to bring about a certain result in any
form in which those statements, data, or instructions may be embodied, transmitted, or fixed,
by any method now known or hereafter developed, regardless of whether the statements,
data, or instructions are capable of being perceived by or communicated to humans.
Computer software includes all types of software including operational, applicational,
utilities, compilers, and all other forms.
(23) The term "news publication" shall mean any printed periodical that:
(a) Appears at regular intervals.
(b) Contains reports of a varied character, such as political, social, cultural, sports,
moral, religious, or other subjects of general public interest.
(c) Contains not more than seventy-five percent advertising.
(d) Is not owned or published as an auxiliary to another nonpublishing business,
organization, or entity.
(24) "Taxing authority" shall mean and include both the state and a statewide
political subdivision and any political subdivision of the state authorized under the
Constitution or laws of the state of Louisiana to levy and collect a sales and use tax, unless
the context indicates otherwise. For purposes of the Uniform Local Sales Tax Code provided
for in Chapter 2-D of this Subtitle, "taxing authority" shall mean any political subdivision
of the state authorized under the Constitution or laws of the state of Louisiana to levy and
collect a sales and use tax, except a statewide political subdivision.
(25) "Taxing jurisdiction" shall mean the area within the physical boundaries of the
taxing authority.
(26) "Tax", "sales and use tax", and "sales tax" shall mean the sales and use tax
imposed by the state pursuant to the provisions of this Chapter and Chapters 2-A and 2-B of
this Subtitle and the tax imposed by political subdivisions under the constitution or laws of
this state authorizing the imposition of a sales and use tax.
(27) With respect to the furnishing of telecommunications and ancillary services, as
used in this Chapter the following words, terms, and phrases have the meaning ascribed to
them in this Paragraph, unless the context clearly indicates a different meaning:
(a) "Air-to-Ground Radiotelephone service" means a radio service, as that term is
defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio
telecommunications service for hire to subscribers in aircraft.
(b) "Ancillary service" means a service that is associated with or incidental to the
provision of one or more telecommunications services, including but not limited to
conference bridging services, detailed telecommunications billing services, directory
assistance services, vertical services, and voice mail services.
(c) "Call-by-call basis" means any method of charging for telecommunications
services where the price is measured by individual calls.
(d) "Call center" means one or more locations that utilize telecommunications
services in one or more of the following activities: customer services, soliciting sales,
reactivating dormant accounts, conducting surveys or research, fundraising, collection of
receivables, receiving reservations, receiving orders, or taking orders.
(e) "Communications channel" means a physical or virtual path of communications
over which signals are transmitted between or among customer channel termination points.
(f) "Conference bridging service" means a service that links two or more participants
of an audio or video conference call and may include the provision of a telephone number.
"Conference bridging service" does not include any telecommunications services used to
reach the conference bridge.
(g) "Customer" means the person or entity that contracts with the seller of
telecommunications services. If the end user of the telecommunications service is not the
contracting party, the end user of the telecommunications service is the customer of the
telecommunications service, but only for the purpose of sourcing sales of
telecommunications services under R.S. 47:301.1(A). "Customer" does not include a reseller
of telecommunications service or for mobile telecommunications service of a serving carrier
under an agreement to serve the customer outside the home service provider's licensed
service area.
(h) "Customer channel termination point" means, in the context of a private
communications service, the location where the customer either inputs or receives
communications.
(i) "Detailed telecommunications billing service" means a service of separately
stating information pertaining to individual calls on a customer's billing statement.
(j) "Directory assistance" means a service of providing telephone number or address
information, or both.
(k) "End user" means the person who utilizes the telecommunications service. In the
case of an entity, "end user" means the individual who utilizes the service on behalf of the
entity.
(l) "Home service provider" has the same meaning given to such term in Section
124(5) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C. 124(5).
(m) "International telecommunications service" means a telecommunications service
that originates or terminates in the United States and terminates or originates outside the
states, respectively. The United States includes each of the fifty United States, the District
of Columbia, and each United States territory, or possession.
(n) "Interstate telecommunications service" means a telecommunications service that
originates in one U.S. state, territory, or possession, and terminates in a different U.S. state,
territory, or possession.
(o) "Intrastate telecommunications service" means a telecommunications service that
originates in one U.S. state, territory or possession, and terminates in the same U.S. state,
territory, or possession.
(p) "Mobile telecommunications service" has the same meaning given to such term
in Section 124(7) of the Mobile Telecommunications Sourcing Act, P.L. 106-252, 4 U.S.C.
124(7).
(q) "Mobile wireless service" means a telecommunications service, regardless of the
technology used, whereby the origination or termination points, or both, of the transmission,
conveyance or routing are not fixed, including but not limited to telecommunications services
that are provided by a commercial mobile radio service provider.
(r) "Place of primary use" means the street address representative of where the
customer's use of the telecommunications service primarily occurs, which must be the
residential street address or the primary business street address of the customer. In the case
of mobile telecommunications services, the place of primary use must be within the licensed
service area of the home service provider.
(s) "Postpaid calling service" means a telecommunications service obtained by
making a payment on a call-by-call basis either through the use of a credit card or payment
mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to
a telephone number which is not associated with the origination or termination of the
telecommunications service. A postpaid calling service includes a telecommunications
service, except a prepaid wireless calling service, that would be a prepaid calling service,
except that the right provided is not exclusively to access telecommunications services.
(t) "Prepaid calling service" means the right to access exclusively
telecommunications services, which must be paid for in advance and which enables the
origination of calls using an access number or authorization code, whether manually or
electronically dialed, and that is sold in predetermined units or dollars of which the number
declines with use in a known amount.
(u) "Prepaid wireless calling service" means a telecommunications service that
provides the right to utilize mobile wireless service as well as non-telecommunications
services, including the download of digital products delivered electronically, content, and
ancillary services, which must be paid for in advance and which is sold in predetermined
units or dollars of which the number declines with use in a known amount.
(v) "Private communication service" means a telecommunications service that
entitles the customer to exclusive or priority use of a communications channel or group of
channels between or among termination points, regardless of the manner in which such
channel or channels are connected, and includes switching capacity, extension lines, stations,
and any other associated services that are provided in connection with the use of such
channel or channels.
(w) "Service address" means:
(i) The location of the telecommunications equipment to which a customer's call is
charged and from which the call originates or terminates, regardless of where the call is
billed or paid.
(ii) If the location in Item (i) of this Subparagraph is not known, "service address"
means the origination point of the signal of the telecommunications service first identified
by either the seller's telecommunications system or, in information received by the seller
from its service provider, where the system used to transport such signals is not that of the
seller.
(iii) If the location in both Items (i) and (ii) of this Subparagraph are not known,
"service address" means the location of the customer's place of primary use.
(x) "Telecommunications service" means the electronic transmission, conveyance,
or routing of voice, data, audio, video, or any other information or signals to a point, or
between or among points. "Telecommunications service" includes the transmission,
conveyance, or routing in which computer processing applications are used to act on the
form, code, or protocol of the content for purposes of transmission, conveyance, or routing
without regard to whether the service is referred to as voice over internet protocol service or
is classified by the Federal Communications Commission as an enhanced or value-added
service. "Telecommunications service" does not include any of the following:
(i) Data processing or information services which allow data to be generated,
acquired, stored, processed, or retrieved and delivered by an electronic transmission to a
purchaser where such purchaser's primary purpose for the underlying transaction is the
processed data or information.
(ii) Installation or maintenance of wiring or equipment on a customer's premises.
(iii) Tangible personal property.
(iv) Advertising, including but not limited to directory advertising.
(v) Billing and collection services provided to third parties.
(vi) Internet access service.
(vii) Radio and television audio and video programming services, regardless of the
medium, including the furnishing of transmission, conveyance, and routing of such services
by the programming service provider. Radio and television audio and video programming
services shall include but not be limited to cable service as defined in 47 U.S.C. 522(6) and
audio and video programming services delivered by commercial mobile radio service
providers, as defined in 47 CFR 20.3.
(viii) Ancillary services.
(ix) Digital products, including but not limited to software, music, video, reading
materials, or ring tones.
(x) Prepaid calling service and prepaid wireless calling service.
(y) "Vertical service" means a service that is offered in connection with one or more
telecommunications services which offers advanced calling features that allow customers to
identify callers and to manage multiple calls and call connections.
(z) "Voice mail service" means a service that enables the customer to store, send, or
receive recorded messages services. The term "voice mail service" does not include any
telecommunications or vertical services that the customer may be required to have in order
to utilize the voice mail service.
(28)(a) The term "commercial farmer" means either of the following:
(i) A person regularly and occupationally engaged in the commercial production of
food, agricultural commodities, or agricultural products for sale.
(ii) A lessor landowner who leases an immovable for agricultural use to a person
described in Item (i) of this Subparagraph and maintains a joint venture contractual
relationship with the person.
(b) The secretary of the Department of Revenue, in consultation with the Department
of Agriculture and Forestry, shall promulgate rules in accordance with the Administrative
Procedure Act as are necessary for the administration of exemptions available to commercial
farmers and the registration of commercial farmers.
(c) No state sales and use tax exemption available to a commercial farmer shall be
allowed or claimed for or related to an "activity not engaged in for profit" as that term is
defined by 26 U.S.C. 183, as amended.
(29) "Small refinery" means a refinery for which the average aggregate daily crude
oil throughput for a calendar year, as determined by dividing the aggregate throughput for
the calendar year by the number of days in the calendar year, does not exceed seventy-five
thousand barrels.
(30) "Medical device" means any instrument, apparatus, machine, implant, or other
similar or related article intended to be provided and used by the patient alone, or in
combination in the treatment of a medical disease.
(31)(a) "Digital product" means digital audiovisual works, digital audio works,
digital books, digital codes, digital applications and games, digital periodicals and discussion
forums, and any other otherwise taxable tangible personal property transferred electronically,
whether digitally delivered, streamed, or accessed and whether purchased singly, by
subscription, or in any other manner, including maintenance, updates, and support.
(b) For purposes of this Paragraph, the following terms have the meanings ascribed
to them in this Subparagraph:
(i) "Digital applications and games" means any application or game, including
add-ons or additional content, that can be used by a computer, mobile device, or tablet
notwithstanding the function performed.
(ii) "Digital audio works" means works that result from the fixation of a series of
musical, spoken, or other sounds that are transferred electronically, including prerecorded
or live songs, music, readings of books or other written materials, speeches, ring tones, or
other sound recording.
(iii) "Digital audiovisual works" means a series of related images that, when shown
in succession, impart an impression of motion, together with accompanying sounds. "Digital
audiovisual works" include but are not limited to motion pictures; musicals, videos, news,
and entertainment programs; and live events.
(iv) "Digital books" means works that are generally recognized in the ordinary and
usual sense as books and which are transferred electronically, including works of fiction,
nonfiction, and short stories.
(v) "Digital code" means a code that provides the person who holds the code a right
to obtain one or more digital products. A digital code may be obtained by any means,
including tangible forms and electronic mail, regardless of whether the code is designated
as a song code, video code, or book code. The term "digital code" includes codes used to
access or obtain any digital products that have been previously purchased and promotion
cards or codes that are purchased by a retailer or other business entity for use by the retailer's
or entity's customers. "Digital code" does not include any gift certificate or gift card with
monetary value that may be redeemable for an item other than a digital product.
(vi) "Digital periodical and discussion forum" means a digital newspaper, digital
magazine, other digital periodical, chat room discussion, weblog, or any other similar
product.
(c) "Digital product" shall not include any of the following:
(i) Any intangible such as a patent, stock, bond, goodwill, trademark, franchise, or
copyright.
(ii) Telecommunications services and ancillary services as those terms are defined
in Subparagraphs (27)(b) and (x) of this Section.
(iii) Internet access service charges.
(iv) The representation of a work product resulting from a professional service, as
described in Subparagraph (16)(d) of this Section, in an electronic form, such as an electronic
copy of an engineering report prepared by an engineer that primarily involves the application
of human effort, and the human effort originated after the customer requested the service.
(v) A product having electrical, digital, magnetic, wireless, optical, electromagnetic,
or similar capabilities where the purchaser holds a copyright or other intellectual property
interest in the product, in whole or part, if the purchaser uses the product solely for
commercial purposes, including advertising or other marketing activities.
(vi) Cable television services, direct-to-home satellite services, video programming
services, or satellite digital audio radio services.
(d) The sale of a digital code that may be utilized to obtain a digital product shall be
taxed in the same manner as the digital product.
(e) For purposes of taxes imposed under this Chapter and Chapters 2-A and 2-B of
this Subtitle, whenever the words "property" or "personal property" are used, those terms
shall be construed to include any digital product unless any of the following circumstances
apply:
(i) It is clear from the context that the term "personal property" is intended only to
refer to tangible personal property.
(ii) It is clear from the context that the term "property" is intended only to refer to
tangible personal property, immovable property, or both.
(iii) To construe the term "property" or "personal property" as including any digital
product would yield unlikely, absurd, or strained consequences.
(32)(a) "Transferred electronically" means any product obtained by the purchaser by
means other than tangible storage media, regardless of whether the seller grants permanent
or less than permanent use and regardless of whether the transaction is conditioned upon
contingent payment. It is not necessary that a copy of the product be physically transferred
to the purchaser. So long as the purchaser may access the product, it shall be considered to
have been transferred electronically to the purchaser.
(b) For purposes of this Paragraph, the term "permanent use" means perpetual use
or use for an indefinite or unspecified length of time.
(33)(a) "End user" means any purchaser other than a purchaser who receives by
contract a digital product for further commercial broadcast, rebroadcast, transmission,
retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the
product, in whole or in part, to others. A person who purchases digital products for the
purpose of giving away those products or codes shall not be considered to have engaged in
the distribution or redistribution of such products or codes and shall be treated as an end user.
(b) If a purchaser of a digital product does not receive the contractual right to further
redistribute, after the digital code is redeemed, the underlying product to which the digital
code relates, then the purchaser of the digital code shall be deemed an end user. If the
purchaser of the digital code receives the contractual right to further redistribute, after the
digital code is redeemed, the underlying product to which the digital code relates, then the
purchaser of the digital code shall not be deemed an end user. A purchaser of a digital code
who has the contractual right to further redistribute the digital code shall be deemed an end
user if that purchaser does not have the right to further redistribute, after the digital code is
redeemed, the underlying product to which the digital code relates.
Acts 1954, No. 143, §1; Acts 1954, No. 290, §1; Acts 1966, No. 124, §1; Acts 1966,
No. 187, §1; Acts 1976, No. 90, §1, eff. Jan. 1, 1977; Acts 1976, No. 92, §1, eff. Jan. 1,
1977; Acts 1976, No. 481, §1, eff. Jan. 1, 1977; Acts 1977, 1st Ex.Sess., No. 17, §1, eff. July
1, 1978; Acts 1978, No. 756, §1; Acts 1980, No. 137, §2; Acts 1983, No. 446, §1, eff. July
3, 1983; Acts 1984, No. 697, §1, eff. Sept. 1, 1984; Acts 1984, No. 359, §1, eff. Sept 1,
1984; Acts 1985, No. 488, §1, eff. Sept. 1, 1985; Acts 1985, No. 901, §1, eff. Sept. 1, 1985;
Acts 1987, No. 199, §1, eff. July 1, 1987; Acts 1987, No. 326, §1, eff. July 1, 1987; Acts
1987, No. 435, §1, eff. July 9, 1987; Acts 1988, No. 307, §1, eff. July 7, 1988; Acts 1988,
No. 355, §1, eff. July 7, 1988; Acts 1989, No. 264, §1, eff., Aug. 1, 1989; Acts 1989, No.
331, §1; Acts 1989, No. 796, §1; Acts 1989, No. 833, §1; Acts 1989, 2nd Ex. Sess., No. 10,
§1; Acts 1989, 2nd Ex. Sess., No. 14, §1, eff. Aug. 1, 1989; Acts 1990, No. 140, §1, eff. July
1, 1990; Acts 1990, No. 388, §1, eff. Aug. 1, 1990; Acts 1990, No. 403, §1; Acts 1990, No.
409, §1; Acts 1990, No. 444, §1; Acts 1990, No. 478, §1; Acts 1990, No. 719, §1, eff. July
1, 1990; Acts 1990, No. 724, §1, eff. July 1, 1990; Acts 1990, No. 817, §1; Acts 1990, No.
1030, §1, eff. Jan. 1, 1991; Acts 1990, No. 1064, §1, eff. July 1, 1990; Acts 1991, No. 292,
§1, eff. July 1, 1991; Acts 1991, No. 350, §1; Acts 1991, No. 388, §1, eff. July 8, 1991; Acts
1991, No. 772, §1, eff. July 1, 1991; Acts 1991, No. 1019, §1; Acts 1991, No. 1029, §1, eff.
Sept. 1, 1991; Acts 1992, No. 226, §1; Acts 1992, No. 514, §1; Acts 1992, No. 884, §1; Acts
1992, No. 926, §1, eff. July 1, 1992 (§301(10)(o)) and July 1, 1993 (§301(10)(n)); Acts 1994,
No. 6, §1, eff. July 1, 1994; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1994, No. 29, §1;
Acts 1995, No. 284, §1, eff. July 1, 1995; Acts 1996, No. 7, §1, eff. July 1, 1996; Acts 1996,
No. 12, §1, eff. July 1, 1996; Acts 1996, No. 15, §1, eff. July 1, 1997; Acts 1996, No. 20, §1,
eff. July 1, 1996; Acts 1996, No. 28, §1, eff. July 1, 1996; Acts 1996, No. 29, §1, eff. July
2, 1996; Acts 1996, No. 33, §1, eff. July 2, 1996; Acts 1996, No. 43, §1, eff. July 2, 1996;
Acts 1998, No. 10, §1, eff. June 30, 1998; Acts 1998, No. 21, §1, eff. June 29, 1998; Acts
1998, No. 22, §1, eff. July 1, 1998; Acts 1998, No. 37, §1, eff. June 24, 1998; Acts 1998, No.
40, §1; Acts 1998, No. 46, §1, eff. June 24, 1998; Acts 1998, No. 47, §1, eff. July 1, 1998;
Acts 1998, No. 49, §1, eff. Aug. 1, 1998; Acts 1998, No. 58, §1, eff. July 1, 1998; Acts 1999,
No. 1266, §1, eff. July 12, 1999; Acts 2000, No. 22, §§2 and 9, eff. June 15, 2000, §§8 and
10*; Acts 2000, No. 30, §1; Acts 2000, No. 33, §2, eff. July 1, 2000; Acts 2000, No. 47, §1,
eff. July 1, 2000; Acts 2001, No. 60, §1, eff. July 1, 2001; Acts 2001, No. 874, §1, eff. June
26, 2001; Acts 2001, No. 1175, §§1 and 3 (conditional eff. dates – see notes below); Acts
2002, 1st Ex. Sess., No. 3, §1, eff. July 1, 2002; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July
1, 2002; Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002; Acts 2002, No. 56, §1, eff.
July 1, 2002; Acts 2002, No. 58, §1, eff. June 25, 2002; Acts 2002, No. 61, §1, eff. June 25,
2002; Acts 2002, No. 64, §1, eff. June 30, 2002; Acts 2002, No. 67, §1, eff. July 1, 2002;
Acts 2002, No. 70, §1, eff. July 1, 2002; Acts 2002, No. 71, §1, eff. June 25, 2002; Acts
2002, No. 85, §§1 and 2, eff. June 27, 2002; Acts 2003, No. 46, §1, eff. May 23, 2003; Acts
2003, No. 61, §1, eff. May 23, 2003; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2003, No.
131, §2, eff. July 1, 2003; Acts 2004, 1 st Ex. Sess., No. 1, §1, eff. Mar. 23, 2004, and §3, eff.
July 1, 2004; Acts 2004, 1 st Ex. Sess., No. 6, §1, eff. Mar. 25, 2004; Acts 2004, 1 st Ex. Sess.,
No. 8, §1, eff. July 1, 2004; Acts 2004, No. 49, §1, eff. May 21, 2004; Acts 2005, No. 243,
§1, eff. June 29, 2005; Acts 2005, No. 293, §1, eff. July 1, 2005; Acts 2005, No. 345, §1, eff.
July 1, 2005 (Subparagraphs (10)(x) and (18)(l) eff. July 1, 2006 until June 30, 2012); Acts
2005, No. 362, §1, eff. July 1, 2005; Acts 2005, No. 364, §1, eff. June 30, 2005; Acts 2005,
No. 357, §1, eff. June 30, 2005; Acts 2005, No. 377, §2, eff. June 30, 2005; Acts 2005, No.
393, §1, eff. July 1, 2005; Acts 2005, No. 410, §1; Acts 2005, No. 457, §1, eff. July 11,
2005; Acts 2005, No. 458, §1, eff. July 11, 2005; Acts 2005, No. 471, §1, eff. July 12, 2005;
Acts 2005, 1st Ex. Sess., No. 48, §1, eff. Jan. 1, 2006; Acts 2006, No. 41, §1; Acts 2007, No.
1, §1, eff. May 31, 2007; Acts 2007, No. 162, §1; Acts 2007, No. 173, §1, eff. June 27, 2007;
Acts 2007, No. 339, §1, eff. July 1, 2007; Acts 2007, No. 358, §§1, 2, eff. Aug. 1, 2007; Acts
2007, No. 419, §1; Acts 2007, No. 427, §1, eff. July 1, 2008; Acts 2007, No. 429, §1, eff.
June 30, 2007; Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2007, No. 462, §1, eff. July
1, 2007; Acts 2007, No. 471, §1, eff. July 1, 2007; Acts 2007, No. 480, §1; Acts 2008, 2 nd Ex. Sess., No. 1, §1, eff. July 1, 2008; Acts 2008, 2 nd Ex. Sess., No. 9, §1, eff. March 24,
2008; Acts 2008, 2 nd Ex. Sess., No. 12, §1, eff. July 1, 2008; Acts 2008, No. 743, §7, eff.
July 1, 2008; Acts 2009, No. 206, §1, eff. June 30, 2009; Acts 2009, No. 442, §2, eff. July
1, 2009; Acts 2009, No. 443, §1, eff. July 1, 2009; Acts 2009, No. 450, §1, eff. July 1, 2009;
Acts 2009, No. 456, §1, eff. July 1, 2009; Acts 2009, No. 459, §1, eff. July 1, 2009; Acts
2009, No. 466, §1; Acts 2009, No. 500, §1, eff. July 1, 2009, and §2, eff. Jan. 1, 2010; Acts
2011, 1 st Ex. Sess., No. 42, §1; Acts 2011, No. 372, §1, eff. Oct. 1, 2011; Acts 2011, No.
374, §1; Acts 2012, No. 438, §1; Acts 2013, No. 158, §2, eff. June 7, 2013; Acts 2013, No.
172, §1, eff. July 1, 2013; Acts 2013, No. 305, §1; Acts 2013, No. 396, §1; Acts 2015, No.
1, §1, eff. May 22, 2015; Acts 2015, No. 90, §1; Acts 2015, No. 116, §1, eff. June 19, 2015;
Acts 2016, 1 st Ex. Sess., No. 17, §1, eff. July 1, 2016; Acts 2016, 1 st Ex. Sess., No. 25, §1,
eff. April 1, 2016; Acts 2016, 1 st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2 nd Ex.
Sess., No. 3, §1, eff. June 23, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No.
340, §1, eff. June 22, 2017; Acts 2017, No. 378, §1, eff. Jan. 1, 2018; Acts 2017, No. 424,
§1, eff. June 26, 2017; Acts 2018, 2 nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2018, 3 rd Ex. Sess., No. 1, §1, eff. July 1, 2018; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts 2019,
No. 360, §2; Acts 2019, No. 366, §1, eff. July 1, 2019; Acts 2020, No. 216, §2, eff. July 1,
2020; Acts 2020, No. 278, §2, eff. Jan. 1, 2021; Acts 2021, No. 7, §1, eff. Oct. 1, 2021; Acts
2021, No. 166, §1, eff. July 1, 2021; Acts 2022, No. 72, §2; Acts 2023, No. 15, §1; Acts
2023, No. 150, §18, eff. Jan. 10, 2024; Acts 2023, No. 427, §1; Acts 2023, No. 429, §1; Acts
2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1, 2025; Acts 2024, 3rd Ex. Sess., No. 10, §§1, 3, eff.
Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff. Dec. 4, 2024; Acts 2025, No.
384, §3, eff. June 20, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025.
*NOTE: Section 14 of Acts 2000, No. 22, provides that Sections 8 and 10
of the Act (affecting R.S. 47:301(14)(i)(iii)(cc) and (gg) and (i)(v)) will
become effective "If it is determined by the legislature or by a court of
competent jurisdiction that a regulatory authority has failed to assure that one
hundred percent of the tax savings experienced by a telecommunication
service provider, whose rates are regulated by such authority, inures
proportionately to the benefit of all classes of customers of such provider as
required by Section 7 of this Act, then Sections 8 and 10 of this Act shall
become effective on the first day of the second month following the month
in which such determination is made."
NOTE: Re Paragraph (18)(a)(i) and (ii), see Acts 2000, No. 44, §§1 and 2.
NOTE: Section 5 of Acts 2001, No. 1175, provides that "The intent of this
Act is to amend Louisiana law so that it conforms to the federal Mobile
Telecommunications Sourcing Act, P.L. 106-252, codified at 4 U.S.C.,
Sections 116 through 126. If it is determined by the legislative oversight
committees of the Department of Revenue, which are set forth in R.S.
49:968, that a court of competent jurisdiction has entered a final judgment on
the merits that (1) is based on federal or state law; (2) is no longer subject to
appeal; and (3) substantially limits or impairs the essential elements of
Section 1 or 2 of this Act, then the provisions enacted by such Sections shall
be repealed, and Sections 3 and 4 of this Act shall be effective, all as of the
date of entry of such judgment."
NOTE: Re Subparagraphs (10)(v), (13)(g), and (18)(i), see Acts 2002, No.
85, §3.
NOTE: See Acts 2004, 1st Ex. Sess., No. 1, §4(C).
NOTE: See Acts 2009, No. 442, §§3 and 4.
NOTE: See Acts 2009, No. 456, §2.
NOTE: See Acts 2009, No. 459, §2.
NOTE: See Acts 2016, 1st Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2016, 2nd Ex. Sess., No. 3, §2, regarding retroactivity.
NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2 and Acts 2019, No. 360, §2,
regarding applicability.