§ 47:304 — Treatment of tax by dealer

Louisiana § 47:304

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§304. Treatment of tax by dealer
A. The tax levied in this Chapter shall be collected by the dealer from the purchaser
or consumer, except as provided for the collection of tax on motor vehicles in R.S. 47:303
and the collection of tax on property leased or rented for use offshore in R.S.
47:301(4)(d)(ii). The dealer shall collect the sales tax on off-road vehicles and remit them
directly to the Department of Public Safety and Corrections upon application for certificate
of title and registration as required for the registration and licensing of other vehicles
pursuant to the provisions of Subsection B of this Section. The dealer shall collect the sales
taxes on off-road vehicles from out-of-state residents who purchase off-road vehicles in this
state and remit the sales taxes due directly to the Department of Revenue.
B. Every dealer located outside the state making sales of tangible personal property
or digital products for distribution, storage, use, or other consumption in this state shall, at
the time of making sales, collect the tax imposed by this Chapter from the purchaser. C. Dealers shall, as far as practicable, add the amount of the tax imposed under this
chapter in conformity with the schedule or schedules to be prescribed by the collector
pursuant to authority conferred herein, to the sale price or charge, which shall be a debt from
the purchaser or consumer to the dealer, until paid, and shall be recoverable at law in the
same manner as other debts. Any dealer who neglects, fails or refuses to collect the tax
herein provided, shall be liable for and pay the tax himself.
D. Where the tax collected for any period is in excess of the tax rate provided by this
Title, the total tax collected must be paid over to the secretary, less the compensation to be
allowed the dealer as hereinafter set forth. This provision shall be construed with other
provisions of this Chapter and given effect so as to result in the payment to the secretary of
the total tax collected if in excess of the tax rate provided.
E. Any dealer who fails, neglects, or refuses to collect the tax herein provided, either
by himself or through his agents or employees, shall, in addition to the penalty of being liable
for and paying the tax himself, be fined not more than one hundred dollars, or imprisoned
for not more than three months, or both.
F.(1) No dealer shall advertise or hold out to the public, in any manner, directly or
indirectly, that he will absorb all or part of the tax or that he will relieve the purchaser from
the payment of all or any part of the tax unless:
(a) The dealer includes in the advertisement that any portion of the tax not paid by
the purchaser will be remitted on his behalf by the dealer.
(b) The dealer furnishes the purchaser with written evidence that the dealer will be
liable for and pay any tax the purchaser was relieved from paying under this Paragraph
himself.
(2) If a dealer advertises that any portion of the tax not paid by the purchaser will be
remitted on his behalf by the dealer, the purchaser shall not be liable for the payment of that
portion of the tax.
(3) Whoever violates this provision with respect to advertising shall be fined not less
than twenty-five dollars nor more than two hundred fifty dollars, or imprisoned for not more
than three months, or both. For a second or subsequent offense, the penalty shall be double.
G. The dealer or seller is permitted and required to state and collect the tax separately
from the price paid by the purchaser.
H. The use of tokens is forbidden. The collector shall by regulations prescribe the
method and the schedule of the amounts to be collected from the purchasers, lessees or
consumers in respect to any receipt upon which a tax is imposed by this chapter or by any
political subdivision of the state of Louisiana. The amount of tax to be collected by the
dealer and paid by the purchaser shall in each transaction comply with the schedule so
provided.
I. The sums of money collected by the dealer for payment of sales and use taxes
imposed by the state of Louisiana, or any such taxes imposed by any parish, municipality,
or political subdivision within the state, shall be and remain the property of the taxing
authority and deemed held in trust for the taxing authority.

Legislative History

Amended by Acts 1962, No. 182, §2; Acts 1974, No. 184, §1; Acts 1980, No. 137, §1; Acts 1988, No. 2, §1, eff. July 1, 1988; Acts 1991, No. 613, §1, eff. July 17, 1991; Acts 1993, No. 688, §1; Acts 1993, No. 894, §1, eff. June 23, 1993; Acts 1994, No. 8, §1, eff. June 7, 1994; Acts 1997, No. 658, §2; Acts 2001, No. 245, §1, eff. July 1, 2001; Acts 2007, No. 291, §1, eff. Oct. 1, 2007; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.