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Sales and Use Tax Rules and Regulations Subject Index

Below is a subject index for the East Baton Rouge Parish Sales and Use Tax Rules and Regulations.  Click on the appropriate Rule Number to review the information pertaining to that particular rule.  If you have questions concerning the recently revised rules and regulations, you may forward those to our department by e-mail and we will respond to you as quickly as possible.

 

A   B   C   D   E   F   G   H   I   J    L
M   N   O    P   R   S    T   U   V   W 

Subject
Rule
Number
A
Acetylene 85
Adjustments 22
Advertising Agencies 44
Advertising "Tax-Free" 19
Agents 49
Aircraft 45
Aircraft Dealer's Demonstrator 50
American Red Cross 46, 108
Amusements, Clubs, Etc. 47
Antique Aircraft Exemption 45
Art Objects 48
Auctioneers 49
Automobile Dealer's Demonstrators 50
Automobile Refinishers and Painters 51
Automobiles, Rental of 107
B
Bad Debts 24
Bags 58
Barbers 52
Blood 72
Bonds 98
Bone 72
Books, School 93
Bracket Schedule 1
Building Materials 53
Business Equipment and Supplies 36
Butane 85
By-Product Fuels - Coke-on-Catalyst 126

C

Car Hire on Freight Cars 91
Carpet and Flooring Sales 123
Carpet Cleaning 76
Cash Discounts 14
Casual Sales 34
Catalogs 54
Caterers 55
Cellular Telephones 117
Certificates, Gift 29
Certificates of Registration 11
Classification of Property - Movable vs. Immovable 120
Cleaning of Textiles 106
Club Meals 78
Clubs 47
Cold Storage 59
Colostomy Devices 1, 84
Computer Software 56
Construction Contracts 57
Containers 58
Contractor Dealers 57
Contractor Manufacturers 57
Contractor Purchases 57
Cornea 72
Corporate Officers' Liability 114
Cosmetologists 52
Credit for Taxes Paid 104
Credit Sales 27

D

Delivery of Tangible Personal Property 2
Dental Laboratories 60
Dentists 61
Direct Pay Permits 112
Dirt 62
Discounts, Cash 14
Drugs 87
Dry-Cleaning 76

E

Employees, Sales to

33
Enterprise Zone Program 110
Equipment and Supplies 36
Equipment, Heavy 94
Exchanges 22
Exempt Organizations 108
Exemptions, Additional 1/2% Sales/Use Tax 1
Exemptions, American Red Cross 46, 108
Exemptions, Antique Aircraft 45
Exemptions, Dentists and Dental Labs 60, 61
Exemptions, Drugs 87
Exemptions, Fuels 124
Exemptions, Meals Sold by Hospitals, Schools, Etc. 79
Exemptions, Medicaid Transactions 118
Exemptions, Motion Picture Rental 35
Exemptions, Non-Profit Organizations 111
Exemptions, School Books and Supplies 93
Export Sales 3

F

Fabrication 40
Factors 49
Farm Equipment 63
Farm Products' Containers 63
Farm Supplies 63
Fast Food Supplies 64
Federal Excise Taxes 17
Federal Government, Contracts Financed by 57
Feed and Feed Additives 63
Fertilizer 63
Fiduciaries 32
Finance Charges 16
Finance Companies 65
Florists 66
Foreign Commerce-Sales Tax 5
Foreign Commerce-Use Tax 5
Foundry Men 77
Freight Cars 91
Freight Charges 15
Fuel Sales 67
Fuels, Gasoline and Diesel Fuel 124
Funeral Directors 68
Further Processing 37

G

Gas, Refinery 92
General Contractor 57
Gift Certificates 29
Gifts 21
Gold Bullion 69
Gratuities 13
Gravel 62
Greater Baton Rouge Airport District, Sales to 6

H

Heavy Equipment 94
Hospitals 70
Hotel Meals 78
Hotel-Motel Occupancy Tax 127
Hotels 71
Human Organs 72
Hydrogen 85

I

Ice 73
Ileostomy Devices 1, 84
Immovables, Repairs to 43
Installation Charges 42
Installment Sales 27
Intercompany Transactions 20
Interstate Commerce - Sales Tax 5

Interstate Commerce - Use Tax

5

J

Jewelry Repair 74

L

Labels 75
Laboratories, Dental 60
Laundry 76
Lay-Away Sales 28
Leases 35
Lease - Purchases 35
Leased Departments 38
Lease Exemptions and Special Provisions 35
Liability for Payment 10
Liquefied Gas 85
Livestock 63
Lottery Sales 119

M

Machinists 77
Magazines 81
Manufacturers' Coupons 116
Meals 78, 79
Medical Clinics 89
Medicare and Medicaid Transactions 118
Memorial Stones 80
Merchandise, Returned 23
Monuments 80
Motion Picture Rental Exemption 35

N

Nameplates 75
Newspapers 81
Nexus 128
Non-Profit Organizations 111
Nonresident Purchases 4

O

Occasional Sales 34
Off-Road Vehicles 82
Ophthalmologists 83
Opticians 83
Optometrists 83
Organs, Human 72
Orthotic Devices 1, 84
Ostomy Devices 1, 84
Oxygen and Liquefied Gas 85

P

Packaging Services 102
Parking Lots 86
Parochial and Private Schools 115
Patient Aids 1, 84
Pattern Makers 77
Penalty Waivers 103
Per Diem 91
Periodicals 81
Pesticides 63
Photo Finishing 88
Photographers 88
Physicians 89
Piggy-Back Cars 91
Pipe Coating, Bending, Threading, Galvanizing, and Wrapping 125
Poultry 63
Premiums 21
Prescription Drugs 87
Prescription of Taxes Collected but Not Remitted 31
Printing Industry 90
Property Purchased for Rental Purposes 35
Prosthetic Devices 1, 84
Purchase Records 18

R

Railroad Rolling Stock 91
Record Keeping 18
Refinery Gas 92
Registration Certificates 11
Rental, Exemptions and Special Provisions 35
Rental of Automobiles 107
Rental of Tangible Personal Property 35
Rent-to-Own 122
Repairs to Immovables 43
Repairs to Rolling Stock 91
Repairs to Tangible Personal Property 41
Repossessions 25
Resale Exemption Certificates 12
Restaurants 78
Returned Merchandise 23
Returns, Sales Tax 18
Rolling Stock 91

S

Sales, Building Materials 53
Sales by Certain Fiduciaries 32
Sales for Further Processing 37
Sales for Resale 12
Sales Records 18
Sales to Employees 33
Sales to Religious Institutions 8
Sales to Taxing Jurisdiction Departments and Constitutional Offices 6
Sales to the Federal Government, the State of Louisiana, and their Agencies 7
Sales, Wholesale 39
Sand 62
School Books and Supplies 93
School Meals 79
Securities 98
Seeds 63
Self-Propelled Vehicles 94
Service Charges 16
Ship Supplies 95
Shipping Services 102
Shoe Repairing 96
Sign Painters and Manufacturers 97
Silver Bullion 69
Skin 72
Software 56
Stocks 98
Storage of Tangible Personal Property 2
Subcontractors 57
Supplies, Business 36
Supplies, Fast Food 64
Supplies, Ship 95

T

Tags 75
Tangible Personal Property, Delivery and Storage 2
Tangible Personal Property, Lease or Rental 35
Tangible Personal Property, Repairs 41
"Tax-Free," Advertising 19
"Tax-Free" Shopping 109
Tax, Collected but Not Remitted 31
Tax, Reported 30
Taxicabs 99
Telephones, Cellular 117
Tire and Tube Repair 100
Tire Disposal Fee 121
Total Tax Collected, Reports 30
Tourist Camps 71
Trade-Ins 26
Transactions, Intercompany 20
Transactions, Interstate and Foreign Commerce 5
Transportation Charges 15
Transportation Services 99

U

Undertakers 68
Use Tax 9
Use Tax, Transactions in Interstate and Foreign Commerce 5

V

Vehicles, Off-Road 82
Vehicles, Self-Propelled 94
Vending Machines 101
Videographers 105
Video Poker Machines 113

W

Waiver of Penalty 103
Warehouse, Shipping, and Packaging Services 102
Wheelchairs 1, 84
Wholesale Sales 39
Work Papers 18
Wrapping Paper 58