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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Were per-procedure patent and technology license fees required to operate an eye-surgery machine subject to Louisiana sales tax?
Yes. The patented technology was inseparable from the surgical machine's intended use, so separately charged license fees were taxable as part of the amount paid for the equipment rights.
How did Louisiana tax temporary portable-toilet rentals, cleaning and sanitation, and separately stated delivery and pickup charges?
The portable-toilet transaction was a taxable rental. Cleaning and sanitation were included in the taxable base even when separately stated, while separately stated delivery and pickup charges were ex…
When was furnishing a trash dumpster part of a nontaxable waste-removal service, and when was it a taxable equipment rental?
Regular trash-removal arrangements were nontaxable when the dumpster merely facilitated the service, even with separate invoice lines. A separately priced daily, weekly, or monthly right to possess a …
Was durable medical imaging equipment taxable when the sales contract transferred title and risk before the vendor installed it in a Louisiana hospital?
Yes. Title and risk passed while the equipment was still movable property, so sales or use tax applied before installation. The lump-sum contract made the entire amount taxable.
Was an optional, separately stated collision damage waiver charge taxable as part of a Louisiana vehicle rental?
Yes. The waiver arose only from the rental and modified the renter's damage obligation, so its charge was part of taxable rental gross proceeds even though it was optional and separately itemized.
Was a lump-sum payment equal to remaining rent taxable when Hurricane Katrina destroyed the leased equipment and triggered an indemnity obligation?
The indemnity portion was not taxable because no property remained to sell, lease, or possess. Any part attributable to rental periods before the destruction remained subject to Louisiana sales or ren…
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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.