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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How did Louisiana treat property and sales connected with a Louisiana foreign trade zone in the corporation income- and franchise-tax ratios?
Income tax treated all corporeal movable property physically in the zone as outside Louisiana; franchise tax did so only for property imported from outside the United States. Sales delivered into the …
When did Louisiana treat reciprocal transfers of raw materials or products as exchanges excluded from the corporation income- and franchise-tax revenue ratios?
A routine mutual agreement exchanging interchangeable property to reduce costs qualified when quantity and value balanced. The exchange was excluded from both revenue ratios; cash used only to settle …
How did Louisiana treat capitalized lease assets in the corporation franchise-tax and income-tax property factors?
Franchise tax treated a genuine lease as a rental, excluding the asset from the lessee's property factor. Income tax followed federal ownership: include the asset when the lessee was federally treated…
Was federal gasoline excise tax passed through in the consumer price included in Louisiana corporation income- and franchise-tax sales ratios?
Yes. The federal tax was imposed on the producer, not collected from the customer on the government's behalf. Passing that cost through—even as an itemized amount—was sales revenue included in both ra…
Did Louisiana apply a throwback rule to a Louisiana corporation's sales into a state where P.L. 86-272 prevented income taxation?
No. Louisiana had not enacted UDITPA's throwback approach, so its corporation income- and franchise-tax statutes did not return those sales to Louisiana merely because the destination state could not …
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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.