§321.1. Imposition of tax
NOTE: Subsections A and B as amended by Acts 2024, 3rd Ex. Sess., No. 10. See
§5 of the Act regarding provisions that in case of conflict, Act 11 from the same session
controls.
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied an
additional tax upon the sale at retail, the use, the consumption, the distribution, and the
storage for use or consumption in this state of each item or article of tangible personal
property or digital product as defined in Chapter 2 of this Subtitle. The levy of the tax shall
be as follows:
(1) At the rate of forty-five hundredths of one percent of the sales price of each item
or article of tangible personal property or digital product when sold at retail in this state,
the tax to be computed on gross sales for the purpose of remitting the amount of tax to the
state, and to include each and every retail sale.
(2) At the rate of forty-five hundredths of one percent of the cost price of each item
or article of tangible personal property or digital product when the same is not sold but is
used, consumed, distributed, or stored for use or consumption in this state, provided that
there shall be no duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and collected
pursuant to the provisions of Chapters 2 and 2-B of this Subtitle, there is hereby levied a tax
upon the lease or rental within this state of each item or article of tangible personal property
or digital product, as defined by Chapter 2 of this Subtitle; the levy of the tax to be as
follows:
(1) At the rate of forty-five hundredths of one percent of the gross proceeds derived
from the lease or rental of tangible personal property or digital product, as defined in
Chapter 2 of this Subtitle, where the lease or rental of the property or product is in an
established business, or part of an established business, or the same is incidental or germane
to the business.
(2) At the rate of forty-five hundredths of one percent of the monthly lease or rental
price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee, to
the owner of the tangible personal property or digital product.
NOTE: Subsections A and B as amended by Acts 2024, 3rd Ex. Sess., No. 11. See
§5 of Act 10 from the same session regarding provisions that in case of conflict, Act 11
controls.
A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and collected
under the provisions of Chapter 2 of this Subtitle, there is hereby levied an additional tax
upon the sale at retail, the use, the consumption, the distribution, and the storage for use or
consumption in this state of each item or article of tangible personal property as defined in
Chapter 2 of this Subtitle. The levy of said tax shall be as follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the sales price of each item or article of tangible
personal property when sold at retail in this state, the tax to be computed on gross sales for
the purpose of remitting the amount of tax to the state, and to include each and every retail
sale.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the sales price of each item or article of tangible
personal property when sold at retail in this state, the tax to be computed on gross sales for
the purpose of remitting the amount of tax to the state, and to include each and every retail
sale.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the sales price of each item or article of tangible personal
property when sold at retail in this state, the tax to be computed on gross sales for the
purpose of remitting the amount of tax to the state, and to include each and every retail sale.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate
of forty-five hundredths of one percent of the cost price of each item or article of tangible
personal property when the same is not sold but is used, consumed, distributed, or stored for
use or consumption in this state, provided that there shall be no duplication of the tax.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the cost price of each item or article of tangible
personal property when the same is not sold but is used, consumed, distributed, or stored for
use or consumption in this state, provided that there shall be no duplication of the tax.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the cost price of each item or article of tangible personal
property when the same is not sold but is used, consumed, distributed, or stored for use or
consumption in this state, provided that there shall be no duplication of the tax.
B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and collected
under the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon the lease
or rental within this state of each item or article of tangible personal property, as defined
by Chapter 2 of this Subtitle; the levy of the tax to be as follows:
(1)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the gross proceeds derived from the lease or rental
of tangible personal property, as defined in Chapter 2 of this Subtitle, where the lease or
rental of such property is in an established business, or part of an established business, or
the same is incidental or germane to the business.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the gross proceeds derived from the lease or rental of
tangible personal property, as defined in Chapter 2 of this Subtitle, where the lease or rental
of such property is in an established business, or part of an established business, or the same
is incidental or germane to the business.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the gross proceeds derived from the lease or rental of tangible
personal property, as defined in Chapter 2 of this Subtitle, where the lease or rental of such
property is in an established business, or part of an established business, or the same is
incidental or germane to the business.
(2)(a) Except as provided for in Subparagraph (b) of this Paragraph, at the rate of
forty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property.
(b) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Subparagraph (a) of this Paragraph, there is hereby levied an additional tax of
fifty-five hundredths of one percent of the monthly lease or rental price paid by a lessee or
rentee, or contracted or agreed to be paid by a lessee or rentee to the owner of the tangible
personal property.
(c) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent of the monthly lease or rental price paid by a lessee or rentee, or
contracted or agreed to be paid by a lessee or rentee to the owner of the tangible personal
property.
C.(1) Except as provided for in Paragraph (2) of this Subsection, in addition to the
tax levied on sales of services by R.S. 47:302(C), 321(C), and 331(C) and collected under
the provisions of Chapter 2 of this Subtitle, there is hereby levied a tax upon all sales of
services in this state, as those services are defined by Chapter 2 of this Subtitle, at the rate
of forty-five hundredths of one percent of the amounts paid or charged for the services.
(2) Beginning January 1, 2025, through December 31, 2029, in addition to the tax
levied in Paragraph (1) of this Subsection, there is hereby levied an additional tax of fifty-five hundredths of one percent tax upon all sales of services in this state, as those services
are defined by Chapter 2 of this Subtitle, at the rate of forty-five hundredths of one percent
of the amounts paid or charged for the services.
(3) Beginning January 1, 2030, there is hereby levied a tax of seventy-five
hundredths of one percent upon all sales of services in this state, as those services are defined
by Chapter 2 of this Subtitle.
D. The tax levied herein shall be collected from the dealer or wholesaler as provided
for and as defined by Chapter 2 of this Subtitle; shall be paid at the time and in the manner
provided therein; shall be in addition to all other taxes, whether levied in the form of sales,
excise, license, or privilege taxes; and shall be in addition to taxes levied under the
provisions of Chapter 2 of this Subtitle.
E. The provisions of Subparagraphs (A)(1)(a) and (b) and (2)(a) and (b), (B)(1)(a) and
(b) and (2)(a) and (b), and Paragraphs (C)(1) and (2) of this Section shall be inapplicable,
inoperative, and of no effect after December 31, 2029.
F. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
G. The avails of the tax collected under this Section shall be deposited immediately
into the state treasury, and, after compliance with the requirements of Article VII, Section
9(B) of the Constitution of Louisiana, the state treasurer shall pay the remainder of the
monies into the state general fund.
H. No amount of additional revenue collected as a result of this Section shall be
remitted to any tax increment financing district or economic development project.
I,J Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Acts 2016, 1st Ex. Sess., No. 26, §1, eff. April 1, 2016; Acts 2016, 2nd Ex. Sess., No.
12, §1, eff. June 28, 2016; Acts 2017, No. 279, §1, eff. July 1, 2017; Acts 2017, No. 340, §1,
eff. June 22, 2017; Acts 2017, No. 395, §1, eff. July 1, 2018; Acts 2017, No. 424, §1, eff.
June 26, 2017; Acts 2017, No. 426, §1, eff. June 23, 2017; Acts 2018, 3rd Ex. Sess., No. 1,
§§1, 2, eff. July 1, 2018; Acts 2019, No. 102, §1, eff. July 1, 2019; Acts 2019, No. 199, §1;
Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2019, No. 331, §4, eff. July 1, 2019; Acts
2020, 2nd Ex. Sess., No. 16, §1, eff. Oct. 28, 2020; Acts 2021, No. 7, §1, eff. Oct. 1, 2021;
Acts 2021, No. 53, §1, eff. June 4, 2021; Acts 2021, No. 166, §1, eff. July 1, 2021; Acts
2021, No. 299, §1, eff. July 1, 2021; Acts 2021, No. 449, §1, eff. June 23, 2021; Acts 2023,
No. 288, §1, eff. July 1, 2023; Acts 2023, No. 297, §2; Acts 2023, No. 425, §1; Acts 2024,
3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §§2, 4, eff.
Dec. 4, 2024.
NOTE: See Acts 2016, 1st Ex. Sess., No. 26, §2, regarding applicability.
NOTE: See Acts 2019, No. 199, re: applicability.