Terms Used In Louisiana Revised Statutes 47:305.42

  • Sale: means any transfer of title or possession, or both, exchange, barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property, for a consideration, and includes the fabrication of tangible personal property for consumers who furnish, either directly or indirectly, the materials used in fabrication work, and the furnishing, preparing or serving, for a consideration, of any tangible personal property, consumed on the premises of the person furnishing, preparing or serving such tangible personal property. See Louisiana Revised Statutes 47:301
  • use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301
  • Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301

Solely for purposes of the sales and use taxes levied by the state, such sales and use tax imposed by La. Rev. Stat. 47:302(A) and La. Rev. Stat. 47:321(A) shall not apply to the sale of admission tickets by any domestic nonprofit organization engaged in the preparation and presentation of any dance, drama, or any of the performing arts.

Acts 1985, No. 513, §1, eff. July 12, 1985.  H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.