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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Are payments for leased residential solar panels subject to Louisiana lease tax?
Yes, under the installation facts in the ruling. Removable roof- or ground-mounted panels were movable property, so lease payments and the assigned tax credit were taxable consideration.
How did Louisiana tax hydraulic-fracturing labor and sand proppant used in oil and gas wells?
Separately stated well-completion and fracturing labor was not taxable because the well was immovable property. Sand proppant was taxable tangible personal property, and combining the charges made the…
Who owed Louisiana sales tax when a dealer immobilized a manufactured home on dealer-owned land and then sold both as real property?
The dealer owed tax on its purchase of the new manufactured home. By removing the home from resale inventory and immobilizing it on dealer-owned land, the dealer became the contractor and ultimate con…
How did repealed Louisiana Revenue Ruling 05-001 distinguish repairs to movable property from repairs to immovable property?
Historically, movable-property repairs were taxed on the full charge. Immovable-property repair service was not taxed; depending on title and invoicing, parts were either sold to the customer as movab…
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…
Were five types of already-installed hospital imaging systems movable tangible personal property or immovable component parts under Louisiana Civil Code article 466?
All five were immovable component parts. They were hardwired electrical installations, two also connected to plumbing and cooling, and removal of every modality would substantially damage the equipmen…
When was an MRI scanner an immovable hospital component rather than taxable movable equipment for Louisiana sales-tax purposes?
A traditional MRI wired into a specially designed imaging room was an immovable component, so dealers paid tax on acquisition or repair parts rather than charging tax on the scanner transaction. Porta…
Was a permanently constructed cogeneration power plant on leased land an immovable, making later title transfers outside Louisiana sales tax?
Yes. The plant qualified as a building because of its manufacturing use, walls, roof, permanent materials, and long-term installation. Its structure and permanently attached components were immovable,…
When must a Louisiana diving service company collect sales tax on underwater repair work?
Repairs performed in Louisiana on movable property—including ships, barges, boats, and vessels—were taxable unless an exemption applied. Repairs to immovable property were not taxable services, though…
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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.