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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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.
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,…
Which purchases qualified for Louisiana's construction exemption for vessels of at least 50 tons after the Showboat Star decision?
The exemption covered a qualifying builder's vessel sale and original construction components permanently installed so removal would damage the item or vessel. Removable, function-specific, replacemen…
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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.