Louisiana § 47:338.54.1 Sales and use rate tax limits; Lafourche Parish

Louisiana Statutes

§ 47:338.54.1 — Sales and use rate tax limits; Lafourche Parish

Louisiana § 47:338.54.1

Title 47Revenue and Taxation

This text of Louisiana § 47:338.54.1 (Sales and use rate tax limits; Lafourche Parish) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 47:338.54.1 (2026).

Text

§338.54.1. Sales and use rate tax limits; Lafourche Parish
The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate
the levy of the full rate of a sales and use tax that was approved by the voters on September
27, 1986, if the tax increase is approved by a majority of the voters of the district who vote
on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax
District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters
of the district on September 27, 1986, the incremental change in the tax rate from the rate
levied on July 1, 2018, is not subject to the combined rate limitation in R.S. 47:338.54 and
shall not limit in any respect the taxing authority granted to any other political subdivisio

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§338.54.1. Sales and use rate tax limits; Lafourche Parish
The governing authority of Lafourche Parish Sales Tax District No. 4 may reinstate
the levy of the full rate of a sales and use tax that was approved by the voters on September
27, 1986, if the tax increase is approved by a majority of the voters of the district who vote
on a proposition authorizing the increase. If after July 1, 2018, Lafourche Parish Sales Tax
District No. 4 reinstates the levy of the full rate of a sales and use tax approved by the voters
of the district on September 27, 1986, the incremental change in the tax rate from the rate
levied on July 1, 2018, is not subject to the combined rate limitation in R.S. 47:338.54 and
shall not limit in any respect the taxing authority granted to any other political subdivision
prior to July 1, 2018.