§337.2. Intent; application and interpretation of Chapter
A.
(1)The intention of the legislature in enacting the provisions of this Chapter is as
follows:
(a)To exercise the authority provided to it in Article VI, Section 29 of the
Constitution of Louisiana and recognized by a long line of jurisprudence to define and limit
the scope of all state and local sales and use taxes, including all of the definitions and
limitations in the statutes generally applicable to such taxes.
(b)To benefit both taxpayers and local tax collectors by promoting uniformity to the
extent possible in the assessment, collection, administration, and enforcement of the sales
and use taxes imposed by taxing authorities and, by compiling them, making them readily
available in one place in the revised statutes.
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§337.2. Intent; application and interpretation of Chapter
A.(1) The intention of the legislature in enacting the provisions of this Chapter is as
follows:
(a) To exercise the authority provided to it in Article VI, Section 29 of the
Constitution of Louisiana and recognized by a long line of jurisprudence to define and limit
the scope of all state and local sales and use taxes, including all of the definitions and
limitations in the statutes generally applicable to such taxes.
(b) To benefit both taxpayers and local tax collectors by promoting uniformity to the
extent possible in the assessment, collection, administration, and enforcement of the sales
and use taxes imposed by taxing authorities and, by compiling them, making them readily
available in one place in the revised statutes.
(c) To provide, in addition to existing judicial remedies, for an impartial,
economical, and expeditious forum where a taxpayer may choose to resolve disputes arising
under sales and use taxes imposed by local taxing authorities before the Board of Tax
Appeals, an independent quasi judicial agency within the Department of State Civil Service;
and to provide a uniform remedy for taxpayers appealing assessments or denials or inaction
on a refund claim, all for the purpose of promoting uniformity and consistency in the
interpretation and application of law governing such taxes.
(2) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
B.(1) Notwithstanding any other provision of law or local ordinance to the contrary,
and except as provided for in Paragraph (3) of this Subsection, the provisions of this Chapter
shall apply in the assessment, collection, administration, and enforcement of the sales and
use tax of any political subdivision.
(2) In particular, the provisions of this Chapter shall apply notwithstanding any
contrary provisions in Title 33 of the Louisiana Revised Statutes of 1950 providing with
respect to the sales and use tax of a particular political subdivision.
(3) Other provisions of law or local ordinance shall control and be applicable only
with respect to the following:
(a) The rate of the sales and use tax.
(b) The effective date of such tax.
(c) The term of the tax.
(d) The purpose for which the proceeds of the tax shall be used.
(e) Vendor's compensation.
(f)-(h) Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
C. Notwithstanding any other law to the contrary, in order to ensure taxpayers of
uniformity of tax collection, the regulations applicable to the sales and use tax of the tax
authorities provided for in this Chapter shall be the following:
(1) For purposes of this Section, the following terms shall have the following
definitions:
(a) "Board" means the Louisiana Uniform Local Sales Tax Board created by R.S.
47:337.102.
(b) "Common sales tax law" means a provision of law relative to the sales and use
tax law of the state which is applicable to the state and to local taxing authorities and which
is intended to have the same meaning and application as provided for in R.S. 47:337.2(D).
The term "common sales tax law" shall mean and include the provisions of Part F of this
Chapter.
(c) "Regulation" means a rule or regulation as those terms are defined in the
Administrative Procedure Act.
(d) "Regulatory action" means the adoption, amendment, or repeal of a regulation.
(2) Regulations of the Department of Revenue in effect on January 1, 2025,
concerning a common sales tax law shall be applicable to all local tax authorities. If the
regulation is amended, then that regulation as amended shall be applicable to both the state
and to local taxing authorities notwithstanding any prior construction of the law.
(3) If no regulation concerning a common sales tax law has been adopted by the
secretary, any collector may file a written request with the secretary for the adoption of such
regulation in the manner provided for in Paragraph (4) of this Subsection.
(4)(a) No regulatory action of the Department of Revenue concerning a common
sales tax law shall be applicable to local tax authorities unless the regulatory action is
proposed and adopted in accordance with the provisions of this Paragraph. The procedure
provided for in this Paragraph shall be specifically applicable to the following regulatory
actions:
(i) Written requests by a collector for the adoption of a regulation as provided for in
Paragraph (3) of this Subsection.
(ii) Adoption, amendment, or repeal of regulations proposed after July 1, 2003, by
the secretary.
(b)(i) Any regulatory action concerning the regulations provided for in this Section
shall be the same as is provided for in the Administrative Procedure Act, except as follows:
(aa)(I) Before the secretary gives any notice of an intended regulatory action or
submits a proposal to public review as required by R.S. 49:961(A) or (B), the secretary shall
make a written request to the board for their input.
(II) The secretary shall also make the same request of the board when a request has
been received for the adoption of a regulation as provided for in Paragraph (3) of this
Subsection.
(bb)(I) Upon receipt of the secretary's request, the board may make a written request
that the secretary convene a meeting at which she will receive the board's input and, if the
board has requested such a meeting, it may appoint two representatives to attend the meeting.
The meeting shall be held within fifteen days of such request, unless another time is agreed
to by the board, at a time and location chosen by the secretary.
(II) In the same manner, the secretary shall provide for the receipt of input from a
representative of any collector who has made a written request for the adoption of a
regulation as provided for in Paragraph (3) of this Subsection. In that case, if the collector
also requests a meeting, the secretary shall convene a meeting to receive input from the
collector within fifteen days of the request, unless another time is agreed to by the collector,
at a time and place of the secretary's choosing; however, if more than two collectors have
made a request for a meeting, they shall select not more than two representatives to
participate in the meeting on their behalf.
(ii) Only after the procedure provided for in this Subparagraph has been followed
may the secretary proceed to adopt, amend, or repeal the regulation in accordance with the
Administrative Procedure Act. Oversight of such regulatory action shall be with the Senate
Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means.
(iii) After the regulation is finally adopted, amended, or repealed pursuant to the
Administrative Procedure Act, any taxpayer or collector may file an action in any court of
competent jurisdiction seeking a declaratory judgment to declare such regulatory action
contrary to or inconsistent with the statute.
(iv) The regulatory action shall be effective for local taxing authorities in the same
manner and at the same time it becomes effective for the state.
(5) The provisions of Part H of this Chapter shall be the applicable procedure for the
adoption of uniform regulations for provisions of law relative to sales and use tax law or its
administration that is applicable only to local taxing authorities.
D. However, in the interest of making the assessment, collection, administration, and
enforcement of state and local sales tax uniform, it is the intention of the legislature that both
the provisions of this Chapter and the provisions of local ordinances which are similar to
provisions in Chapters 2, 2-A, 2-B, and 18 of this Subtitle shall be interpreted by the Board
of Tax Appeals and the courts of this state to have the same meaning and application as the
provisions in those Chapters.