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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Does Louisiana treat liquefied natural gas the same as natural gas for the state sales and use tax exemption?
Yes, on the ruling's facts. LNG created only to improve storage and transport, with regasification required before use, received the same Louisiana state sales and use tax treatment as natural gas.
Did Louisiana's maritime sales-tax exemption cover fuel, supplies, repairs, and services for drilling ships or barges working in Louisiana waters?
No. Although the statute was expanded to include barges and drilling ships, purchases for mineral exploration, drilling, or production in Louisiana waters did not qualify because the vessels were not …
Did operating a charter boat for paying recreational anglers qualify as commercial fishing for Louisiana's vessel sales-tax exemption?
No. Charter operators sold boat access and guiding expertise for recreational fishing, not fish harvested for wholesale or retail sale, so charter activity did not qualify as commercial fishing.
Did truck trips conducted entirely within another state count toward Louisiana's 80% interstate-commerce threshold for the heavy-truck sales-tax exemption?
No. A trip beginning and ending in the same other state, with the goods at rest there and no state-line crossing, was intrastate mileage and could not count toward the exemption's 80% interstate-use t…
Which dental products qualified for Louisiana's exemption for orthotic, prosthetic, restorative, and patient-used dental devices?
An item qualified either as a listed orthotic, prosthetic, prosthesis, or restorative material used or prescribed by a dentist, or as a one-patient dental device directly used or administered for trea…
Which truck movements counted as interstate commerce for Louisiana's 80% heavy-truck sales-tax exemption?
Continuous shipments to, from, or through Louisiana counted even during necessary intermodal delays. Interstate movement ended when goods came to rest as inventory; trips wholly inside Louisiana did n…
Did hospital-owned medical linear accelerators, accessories, and replacement parts qualify for Louisiana's medical-device sales-tax exemption?
No. Although prescribed, supervised, and used to treat disease, the durable equipment repeatedly served many patients. The exemption required a device used exclusively by, or administered exclusively …
How could a certified Louisiana film investment use partnership allocations, letters of credit, escrow, and borrowed funds under the former investor and employment-credit rules?
Written partnership agreements could allocate up to 100% of the credits to one member. Investor-obtained irrevocable letters of credit or investor-funded escrow qualified when immediately available, a…
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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.