§ 47:337.3 — Imposition of political subdivision tax

Louisiana § 47:337.3

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§337.3. Imposition of political subdivision tax
A.(1) A taxing authority may continue to levy sales and use taxes under authority
provided for political subdivisions by the statutes or Constitution of Louisiana.
(2) A taxing authority shall levy sales and use taxes on the sale at retail, the use, the
lease or rental, the consumption, and the storage of digital products. The levy of local sales
and use tax on digital products shall be subject to the definitions, exclusions, and exemptions
provided in Chapters 2, 2-A, and 2-B of this Subtitle.
B.(1) Notwithstanding any other provision of law to the contrary, and in addition to
any other authority to levy a sales and use tax, any political subdivision levying or authorized
to levy any sales and use tax pursuant to voter approval is hereby authorized to renew or
continue such sales and use tax, provided that the question of the renewal or continuation of
such tax has been submitted to the qualified electors of the political subdivision at an election
to be conducted in accordance with the election laws of the state of Louisiana and a majority
of those voting in the election have voted in favor of the renewal or continuation of the tax.
(2)(a) In accordance with the provisions of Article VI, Section 29(B) of the
Constitution of Louisiana, any such renewal or continuation of a sales and use tax as
provided for in this Subsection is hereby authorized to exceed the limitation set forth in
Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to any
limit set forth in any other statute.
(b) The authority granted in this Subsection shall not limit in any respect any taxing
authority granted by any other provisions of law.
(3) The proceeds derived from any such renewal or continuation of a sales and use
tax shall be used solely for the purpose or purposes set forth in the renewal or continuation
proposition approved by the voters of the political subdivision.

Legislative History

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 683, §2, eff. July 5, 2004; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.