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.
No Louisiana rulings match these filters
Try a different search term or clear the filters.
Can a Louisiana lessor buy repair parts tax-free for property held for lease or rental?
Yes, when the lessor buys the part separately from taxable repair services and installs it in property held for lease or rental. Lessee purchases and parts consumed by a repair shop remain taxable.
Did Louisiana Revenue Ruling 13-003 exclude repair parts for leased or rented equipment from sales tax?
No. The ruling said repair parts and maintenance materials did not qualify, whether installed by the lessor or a repair shop. The Department suspended its implementation effective July 18, 2013.
How did Louisiana tax first-time coating, wrapping, or galvanizing compared with redoing the same treatment?
First-time coating, wrapping, or galvanizing was taxable fabrication. Recoating, rewrapping, or regalvanizing was a taxable repair, including materials and labor, subject to stated exemptions.
Was piano tuning a taxable repair service under Louisiana sales and use tax law?
Yes. Tuning restored the piano to proper pitch, temperament, and intended sound, so it was a taxable repair rather than a mere enhancement. No part had to be replaced. The tuner collected tax on the f…
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…
When were roustabout or work-as-directed company charges taxable repairs, fabrication, or property sales rather than nontaxable supervised personnel services?
Independent responsibility for a specific repair, fabrication, or delivered product made the full charge taxable regardless of invoice format. Charges might be nontaxable when personnel functioned as …
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…
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…
Browse Louisiana rulings by topic
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.