Sales and Use Tax Rules and Regulations Subject Index

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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