Louisiana State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Louisiana, with full citations and the original source on every page.
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When could Louisiana food retailers buy resale food without advance sales tax, and which prepared-food, bottled-water, packaging, and vending purchases remained taxable?
Food expected to be sold exempt for home consumption could be bought without advance tax, generally using Form R-1006. Prepared-food ingredients, bottled water, separately sold packaging, and vending-…
Who had to collect Louisiana advance tax and retail tax when a wholesaler drop-shipped goods directly to a retailer's Louisiana customer?
When both businesses were Louisiana dealers, the wholesaler collected advance tax and the retailer collected final tax. An out-of-state nondealer retailer shifted use-tax payment to the consumer, but …
How did Louisiana's historical food-for-home-consumption relief distinguish qualifying groceries from taxable prepared food, restaurant sales, and institutional purchases?
Qualifying nonprepared food sold for home consumption received the historical reduced rate or exemption. Seller-heated or seller-combined food, food sold with utensils, restaurant sales, and known non…
Who owed and collected Louisiana advance, sales, or use tax when catalog incentive merchandise moved through a distributor and end client to a Louisiana participant?
Dealer status and nexus controlled. Louisiana distributors generally paid advance tax and collected final tax; nondealer distributors could document their status, leaving the Louisiana end client liab…
Was a carpet seller-installer making taxable retail sales, or acting as a contractor selling immovable property, when customers took title before installation?
The customers took title before installation, so the taxpayer sold tangible personal property and collected sales tax on carpet and padding. Separately stated optional installation was not taxable, an…
Who owed state tax on newspaper advertising inserts while Louisiana's newspaper exemption was suspended through June 30, 2002?
An advertiser buying printed flyers for free delivery to a newspaper owed tax on the full flyer and printing cost at the stated 4% rate. A commercial publisher selling the newspaper could continue buy…
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These are official tax letter rulings and advisory opinions issued by Louisiana's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.