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Louisiana Administrative Code

Chapter 43

Sales and Use Tax

State of Louisiana

4301Uniform State and Local Sales Tax Definitions 4302Pollution Control Devices and Systems Excluded from the Definition of “Sale at Retail”4303Imposition of Tax 4305Imposition of Tax 4307Collection 4309Collection of Tax 4311Treatment of Tax by Dealer 4351Returns and Payment of Tax, Penalty for Absorption of Tax 4353Collection from Interstate and Foreign Transportation Dealers 4355Collector's Authority to Determine the Tax in Certain Cases 4357Termination or Transfer of a Business 4359Dealers Required to Keep Records 4361Wholesalers and Jobbers Required to Keep Records 4363Collector's Authority to Examine Records of Transportation Companies 4365Failure to Pay Tax on Imported Tangible Personal Property; Grounds for Attachment 4367Failure to Pay Tax; Rule to Cease Business 4369Sales Returned to Dealer; Credit or Refund of Tax 4371Sales Tax Refund for Tangible Personal Property Destroyed in a Natural Disaster 4372Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property 4373Nonresident Contractors