Louisiana Sales Tax Return Instructions

Sales Tax Return Instructions
R-1029i
R-1029i (8/23)

Sales Tax Return - General Instructions
1. Who Should File: All persons and dealers who are
subject to the tax levied under Chapter 2 of Subtitle II
of Title 47 of the Louisiana Revised Statutes of 1950,
as amended, are required to file a tax return monthly or
quarterly. Returns are due on or before the 20th day of
each month for the preceding calendar month or quarter.
If the due date falls on a weekend or holiday, the return
is due the next business day and becomes delinquent the
next day thereafter.

3. FEIN Numbers: LDR is now requiring a federal
employer identification number for all sales tax accounts.
Please enter this information at the bottom of the return.

2. U.S. NAICS Code: Louisiana Department of Revenue
(LDR) is assigning business codes to sales tax accounts based
upon the North American Industry Classification System
(NAICS). If your Louisiana Revenue tax account currently
does not have a NAICS code assigned to it, please include
this information on your sales tax return. NAICS codes may
be found on your federal corporate income tax return or on
your Louisiana Workforce Commission account. NAICS
codes may also be found on the U.S. Census Bureau’s
webpage at www.census.gov.

5. Dollar Amounts: All amounts on the return should
be rounded to the nearest dollar and handprinted in the
appropriate boxes.

4. Amended/Final Return: If this is an amended return,
place an “X” in the box labeled “Amended Return” at the
bottom of the return. If this is a final return, place an “X”
in the box labeled “Final Return” at the bottom of the
return and enter the date the business was sold or closed
in the space provided.

6. Paid Preparer: If your return was prepared by a paid
preparer, that person must also sign in the appropriate
space, complete the information in the “Paid Preparer
Use Only” box and enter his or her identification number
in the space provided under the box. If the paid preparer
has a PTIN, the PTIN must be provided; otherwise, the
FEIN or LDR account number must be provided. If the

paid preparer represents a firm, the firm’s FEIN must be
entered in the “Paid Preparer Use Only” box. The failure
of a paid preparer to sign or provide an identification
number will result in the assessment of the unidentified
preparer penalty on the preparer. The penalty is $50 for
each occurrence of failing to sign or failing to provide an
identification number.
7. Before Mailing: Care should be exercised to ensure
that: (a) the correct period is entered or shown in the
appropriate area near the upper left-hand corner of the
return; (b) the handprinted numerals in the boxes are
clear and legible; (c) the return is signed and dated by
the appropriate company official; (d) a payment for the
exact amount of tax, penalty, and interest accompanies
the return and that this payment amount is properly
entered on Line 14 of the form; (e) if payment is made
electronically, mark the box on Line 14; and (f) the return
and payment are placed in the provided pre-addressed
envelope, stamped, and mailed.

Sales Tax Return - Specific Instructions for Filing Periods Beginning August 2023
Line 1 – “Gross sales” is the total sales price for each
individual item or article of tangible personal property
with no reduction for any purpose. All taxable and
exempt sales must be entered on this line, including sales
made through a marketplace.
Line 2 – A use tax is due on the purchaser’s acquisition
price of the tangible personal property used, consumed,
distributed, stored for use or consumption in Louisiana,
or purchased or imported into the state for resale in coinoperated vending machines. The total cost or value of the
property on which the tax has not been paid to vendors
must be entered on this line.
Line 3(a) – The gross receipts billed for the lease or rental
of tangible personal property.
Line 3(b) – The gross receipts from taxable services
defined in LA R.S. 47:301(14). The eight services subject
to state sales tax include (1) the furnishing of sleeping
rooms, cottages or cabins; (2) admissions to places of
amusement, athletic, entertainment and recreational
events and dues, fees or other consideration for the
privilege of accessing clubs or amusement, entertainment,
athletic or recreational facilities; (3) storage or parking
privileges; (4) printing and related services; (5) laundry,
cleaning, pressing and dyeing services of textiles (includes
storage space for clothing, furs and rugs); (6) furnishing
of cold storage space; (7) repairs to tangible personal
property and (8) taxable telecommunication services, such
as charges for intrastate and interstate telephone calls,
cellular telephone calls, and pager services. Additional
information regarding the taxation of these transactions
can be found at www.revenue.louisiana.gov.
Line 3 - Add Lines 3(a) and 3(b).
NOTE – Dealers who collect sales tax on motor vehicle
leases and rentals are required to complete a special electronic
registration and file their sales tax returns electronically using
a different tax return that allows for separately reporting the
sales tax collected on the motor vehicle leases and rentals.
In addition, dealers who collect sales tax on hotel/motel
room rentals are also required to complete a special electronic
registration and file their sales tax returns electronically using a
different tax return that allows for separate sales tax reporting.
To register and file your sales tax return electronically using
the Louisiana Taxpayer Access Point (LaTAP), visit our
website at www.revenue.louisiana.gov.

Line 4 – Add Lines 1, 2, and 3.
Line 5 – (From Line 32-Schedule A) No deduction can
be claimed unless the transaction has been included on
either Line 1, 2, or 3.
Line 6 – Subtract Line 5 from Line 4.
Line 7 – Multiply Line 6 by 4.45%.
Line 8 – In cases where the total amount of Louisiana
sales or use taxes collected by use of tax-bracket tables
exceeds the amount shown on Line 7, any excess must
be remitted to LDR. Do not include local sales tax on
this line.
Line 9 – Add Lines 7 and 8.
Line 10 – To compute vendor’s compensation, multiply
the amount shown on Line 9 by 0.944%. Beginning
August 1, 2020, Act 27 of the 2020 First Extraordinary
Session of the Louisiana Legislature provides the State of
Louisiana vendor’s compensation rate is 1.05% of the tax
amount due. Act 15 of the First Extraordinary Session of
the 2016 Louisiana Legislature imposes two restrictions
on the State of Louisiana’s vendor’s compensation. Under
one restriction, the sales tax imposed pursuant to LA
R.S. 47:321.1 is not eligible for vendor’s compensation.
The 0.944% rate is the mathematical equivalent of 4
cents out of 4.45 cents (4/4.45) of the 1.05% vendor’s
compensation. The second restriction limits the State
of Louisiana’s vendor’s compensation to $1,500 per
Louisiana dealer per calendar month. This compensation
is allowed only if the return is timely filed and paid. See
Revenue Information Bulletin No. 20-015.
Vendor’s compensation as provided by LA R.S.
47:306(A)(3)(a) is allowed only when the dealer remits
all sales tax as shown due on the return. Partial vendor’s
compensation for a partial payment of sales tax due is
not allowed.
Line 11 – Subtract Line 10 from Line 9.
Line 11(a) – Taxpayers may donate to The Louisiana
Military Family Assistance Fund by entering the amount
of the donation on Lines 33(a) and 33(b) and entering
the total of those donations on Lines 33 and 11(a).
Donations can be made by: 1) contributing all or any
portion of the vendor’s compensation listed on Line 10;
or 2) paying an amount in addition to the net tax due on
Line 11 of this return. The amount entered on Line 11(a)
must equal Line 33.

1

Line 12 – A return becomes delinquent on the day after
the due date as discussed in the General Instructions
above. If the return is filed late, a delinquent penalty
of 5 percent for each 30 days or fraction thereof of
delinquency, not to exceed 25 percent of the net tax due
on Line 11, must be entered on Line 12.
NOTE – In addition to the delinquent penalties reported
above, a taxpayer may also incur a negligence penalty
under LA R.S. 47:1604.1 if circumstances indicate willful
negligence or intentional disregard of rules and regulations.
Also, an examination fee may be imposed in the event the
Department is required to issue a billing notice necessitated
by the filing or lack of filing of this return.
Line 13 – Refer to the Interest Rate Schedule (R-1111)
for monthly interest rates that apply. Form R-1111 is
available on the Department’s website at www.revenue.
louisiana.gov.
Line 14 – Add Lines 11, 11(a), 12, and 13. Make
payment to: Louisiana Department of Revenue. You can
file and pay your Louisiana Sales Tax at www.revenue.
louisiana.gov/latap. You can also pay by credit card over
the internet or by phone. Visit www.acipayonline.com or
call 1-800-2PAYTAX (1-800-272-9829).
NOTE – Do not claim credit on Line 14 for any previous
overpayment. A refund will be issued.
Schedule A Instructions for Lines 15 through 33
Enter the sales amounts for this reporting period in
the boxes provided in the total sales column. Multiply
these sales amounts by the percent factor appearing
in the middle col­umn and enter the result in the Sales
Deduction boxes appearing in the right-hand column.
The sales amount must also be included on Line 1, 2, or 3
for allowable deductions claimed on Schedule A.
NOTE – Cash discounts, sales returns and allowances
deduction is now claimed as code 1125 on Schedule A-1.
Also, Line 21 previously manufacturing, machinery and
equipment is now claimed on Line 28.
Line 15 – Report intrastate telecommunication services,
such as local telephone calls, cellular telephone charges,
and pager service charges on this line. Do not include
prepaid telephone calling cards on this line.

R-1029i (8/23)
Line 16 – Report interstate telecommunication services
on this line. These include any taxable telecommunication
services that originate in Louisiana and terminate
outside Louisiana, or that originate outside Louisiana
and terminate in Louisiana, and that are charged to a
Louisiana address regardless of where the amount is
billed or paid.
Line 17 – Enter sales of prepaid telephone calling cards.
Prepaid telephone calling cards are paid in advance in
predetermined amounts that decline with use.
Line 18 – Sales of electricity and natural gas or energy
for nonresidential use are subject to 2% state sales tax
beginning 7/1/2018.
Line 19 – Steam and bulk or utility water used for other
than residential use are subject to 2% state sales tax
beginning 7/1/2018.
Line 20 – Sales of boiler fuel when used for nonresidential (business) purposes are subject to 2% state
sales tax beginning 7/1/2018. This includes coal, lignite,
nuclear fuel and natural gas used to generate electricity.
Line 21 – Enter sales of agricultural fencing materials to
commercial farmers as provided in R.S. 47:305.79.
Line 22 – Enter sales to the U.S. Government, State of
Louisiana, or any parish and municipal government, or
to any agency, board, commission or instrumentality of
federal, state, or local governments.

Line 23 – Enter sales of prescription drugs.
Line 24 – Enter sales of food items for further preparation
and consumption in the home.
Line 25 – Enter sales of electricity, natural gas, bulk
water, butane, propane, and other residential heating
fuels to residential customers. Do not include sales to
business, commercial, or governmental customers. See
Revenue Information Bulletins 02-020A and 04-015 for
additional information.
Line 26 – Enter sales of tangible personal property
delivered or shipped to customers outside the territorial
boundaries of Louisiana by common carrier or seller
owned or leased vehicles.
Line 27 – The gross sales of tangible personal property for
resale are exempt from the payment of sales tax, provided
the purchaser furnishes a valid exemption certificate
indicating that the purchaser is entitled to purchase taxfree for resale purposes.
Line 28 – Enter the sale, importation, lease or rental of
manufacturing machinery and equipment by a qualifying
manufacturer, as defined by LA R.S. 47:301(3)(i). The
first $50,000 of qualifying farm equipment should
be reported on Schedule A-1, Codes 5059 or 5061,
whichever is most appropriate.

Line 29 – Enter sales of tangible personal property sold
to lease/rental dealers for lease or rental in arm’s length
transactions. Lease/rental dealers must claim exemption
using certificate R-1344 and must be registered to collect
and remit sales taxes on all rental receipts. Sales to dealers
who furnish an operator with the leased/rented property
are not eligible for this exemption.
Line 30 – Enter sales of gasoline, diesel and motor fuels
that road use (motor fuel) tax has been paid. Sales of these
items for resale must be reported on Line 27.
Line 31 – Enter the amount from Schedule A-1, Line 21.
Line 32 – Add Lines 15 through 31 (Sales Deduction
Column). Enter the sum here and on Line 5. No item
can be included as a deduction unless the item has been
included on Line 1, 2, or 3.
Line 33(a) – Enter the amount of vendor’s compensation
that is to be donated to The Louisiana Military Family
Assistance Fund. Line 33(a) cannot exceed Line 10.
Line 33(b) – Enter any additional payment that is to
be donated to The Louisiana Military Family Assistance
Fund.
Line 33 Total – The total of Lines 33(a) and 33(b) must
be entered on Line 11(a) on the front of the return.

Instructions for Schedule A-1
NOTE: Sales codes are the same for the exemption in prior periods BUT the rate may have changed.
1.	 Enter your Louisiana Revenue Account number.
2.	 Enter the sales, purchases for use, leases, rentals or sales of services description, identifying code and the total dollar amount of transactions for the period in the appropriate
spaces.
Schedule Number

Schedule Name

State Sales Tax Rate

Schedule A-1

Transactions subject to 0% tax

0%

3.	 Use one line for each different code or type of transaction for the reporting period.
4.	 In order to be exempted, the transaction must be included on Line 1, 2, or 3 of the Louisiana General Sales Tax return.
5.	 Enter the total of the schedule on the TOTAL line of the schedule and on line on Schedule A (Line 31) of the Louisiana General Sales Tax Return.

Visit our web site at www.revenue.louisiana.gov for tax, registration, and filing information. For additional assistance, call, visit
or write:
Louisiana Department of Revenue
P.O. Box 3138
Baton Rouge, LA 70821-3138
(855) 307-3893

www.revenue.louisiana.gov/latap

You can also pay your Louisiana Sales Tax by credit card over the internet or by phone.
Visit www.acipayonline.com or call 1-800-2PAYTAX (1-800-272-9829).
2

R-1029i (8/23)

SCHEDULE A-1

(Transactions subject to 0% tax)
Louisiana Revised
Statute

Tax
Rate

Exemption
Code

47:301(16)(f)

Pharmaceuticals administered to livestock used for agricultural purchases. Must have approved Form
R-1091, Commercial Farmer Certification.

0%

1087

47:305(A)(1)

The gross proceeds derived from the sale of livestock, poultry, and other farm products direct from
the farm provided that such sales are made directly by the producers.

0%

5000

47:305(A)(2)

Gross proceeds derived from the sale of livestock at public sales sponsored by breeders’ or registry
associations or livestock auction markets. Racehorses entered in races and claimed at any racing
meet held in Louisiana.

0%

5001

47:301(10)(e)
47:305(A)(3)
47:305(A)(4)(b)(i)
47:305(A)(4)(b)(iii)

Sales of raw agricultural commodities to be utilized in producing crops or animals for market.
Includes the sales of feed and feed additives sold for agricultural or commercial purposes.
Commercial purposes include purchasing, producing, or maintaining of animals including breeding
stock, for resale. The sale of feed for animals held for personal use are not exempt and are subject
to state sales tax. See Code 5004 for sales of feed and feed additives for business use. Must have
approved Form R-1091, Commercial Farmer Certification.

0%

5003

47:305(A)(4)(b)(ii)

Sales of feed and feed additives for animals used for business purposes.

0%

5004

47:305(A)(5)(a)

Sales of materials, supplies, equipment, fuel and related items other than vessels used in the
production and harvesting of crawfish.

0%

5005

47:305(A)(5)(b)

Sales of bait and feed used in the production and harvesting of crawfish.

0%

5006

47:305(A)(6)

Sales of materials, supplies, equipment, fuel, bait, and related items other than vessels used in the
production and harvesting of catfish.

0%

5007

47:305(B)

Farm products produced by farmers and used by the farmers and their families.

0%

5008

47:305(D)(1)(f)
47:305.3

Sales of seeds, fertilizers and containers to farmers. Must have approved Form R-1091, Commercial
Farmer Certification.

0%

5016

47:305.8

Sales of pesticides to be used for agricultural purposes. Must have approved Form R-1091,
Commercial Farmer Certification.

0%

5040

47:305.20

Purchases of fishing boats, supplies, fuel, lubricants, and repairs for the boats by licensed
commercial fishermen.

0%

5057

47:301(13)(c)
47:305.25(A)(1-2)
47:305.25(A)(3)

First $50,000 of sales price of new farm equipment used in poultry production. First $50,000 of
the sales price of certain rubber-tired farm tractors, cane harvesters, cane loaders, cotton pickers,
combines, hay balers, and attachments and sprayers. Includes clippers, cultivators, discs, plows,
spreaders, irrigation wells, drives, motors, and equipment. Must qualify as a commercial farmer
under LA R.S. 47:305.25. Amounts over $50,000 should be reported on Line 21 of Schedule A. Must
have approved Form R-1091, Commercial Farmer Certification.

0%

5059

47:305.25(A)(4)
47:305.25(A)(5)

First $50,000 of the sales price of other farm implements and equipment used for agricultural purposes in the production of food and fiber and on the farm facilities used to dry or store grain or any
materials used to construct such on the farm facilities. Must qualify as a commercial farmer under
LA R.S. 47:305.25. Amounts over $50,000 should be reported on Line 21 of Schedule A. Must have
approved Form R-1091, Commercial Farmer Certification.

0%

5061

47:305.37

Sales of diesel fuel, butane, propane, or other liquefied petroleum gases to farmers. Must have
approved Form R-1091, Commercial Farmer Certification.

0%

5067

47:305.25(A)(6)
47:305.63

Sales of polyroll tubing for commercial farm irrigation. Must have approved Form R-1091,
Commercial Farmer Certification.

0%

5095

47:305.24

Purchases of feed, seed, and fertilizer by student farmers as provided in LA R.S. 47:305.24. Must
have approved Form R-1098, Student Farmers Certification.

0%

5107

47:305.4

Sales of separately metered utilities to commercial farmers for on-farm storage.

0%

5110

Description

Agricultural, Forestry and Fishing

General
47:301(3)(a)
47:301(13)(a)

Separately stated installation charges and separately stated labor charges for installation of tangible
personal property.

0%

1002

47:301(6)(b)

Room rentals gross proceeds from camp and retreat facilities owned and operated by nonprofit
organizations.

0%

1012

47:301(6)(c)

Room rentals at certain homeless shelters. Room rental charge must be less than $20/day.

0%

1013

47:301(7)(f)
47:301(10)(q)(ii)
47:301(18)(e)(ii)

Sales, leases, rentals and use of educational materials and equipment used for classroom
instruction to approved parochial and private and elementary and secondary schools.

0%

1018

3

R-1029i (8/23)

SCHEDULE A-1...Continued

(Transactions subject to 0% tax)
Louisiana Revised
Statute

Description

Tax
Rate

Exemption
Code

General (continued)
47:301(7)(g)
47:301(10)(r)
47:301(18)(f)

Sales, leases or rentals of tangible personal property by Boys State of Louisiana, Inc., and Girls
State of Louisiana, Inc.

0%

1019

47:301(8)(b)

Sales made to members of the Louisiana Assoc. of Independent Colleges and Universities.

0%

1024

47:301(8)(f)

Purchases or sales by approved nonprofit entities or charitable institutions that sell donated goods
and spend 75% or more of revenue providing job training, job placement, employment or other
support programs for people with workplace disabilities or disadvantages.

0%

1028

47:301(10)(b)

Sales of tangible personal property through vending machines.

0%

1031

47:301(10)(c)(i)(aa)
47:301(18)(d)(i)

Sales of materials for further processing into articles of tangible personal property for sale at retail.

0%

1032

47:301(10)(c)(ii)(bb)

Isolated or occasional sales of tangible personal property.

0%

1035

47:301(10)(h)

Sales of food products by Girl Scouts, Boy Scouts, Big Brother and Big Sister Organizations.

0%

1039

47:301(10)(j)
47:301(18)(a)(i)

Purchases of tangible personal property by food banks. Includes donations of food by retail dealers.
See RIB 16-026 for additional information.

0%

1041

47:301(10)(o)

Sales or purchases of fire-fighting equipment by volunteer fire departments or public fire
departments.

0%

1046

47:301(10)(q)(i)
47:301(18)(e)(i)

Sales by approved parochial and private elementary and secondary schools.

0%

1048

47:301(10)(s)
47:301(13)(f)
47:301(14)(j)
47:301(18)(g)

Funeral directing services. Nontaxable service.

0%

1050

47:301(10)(aa)(i)

Purchase of toys to donate to children by nonprofit organizations exempt from federal taxation under
IRC 501(c)(3).

0%

1055

47:301(10)(cc)

Purchase of textbooks and course-related software by certain private postsecondary academic
institutions.

0%

1057

47:301(10)(ff)
47:305.14(A)(4)

Sales of tangible personal property by the Military Department which occur on military installations.
Includes sales by thrift shops located on military installations.

0%

1060

47:301(13)(a)
47:305(C)

Market value of a like item traded in on a sale of tangible personal property.

0%

1063

47:301(3)(a)
47:301(13)(a)

Separately stated finance charges and service charges.

0%

1064

47:301(14)(b)(i)(aa)

Admission charges to athletic events of colleges and universities, if qualifying under LA R.S. 39:467
or LA R.S. 39:468.

0%

1073

47:301(14)(b)(iv)

Admissions to camp and retreat facilities owned and operated by nonprofit organizations.

0%

1076

47:301(14)(g)(i)(bb)

Repairs performed in Louisiana when the repaired property is delivered out of state.

0%

1077

47:301(16)(b)(i)

Stocks, bonds, notes or other obligations and securities. Nontaxable intangible property.

0%

1082

47:301(16)(b)(ii)

Qualifying sales of gold, silver, or numismatic coins, or platinum, gold or silver bullion.

0%

1083

47:301(16)(b)(iii)

Proprietary geophysical survey information or geophysical data analysis furnished under a restricted
use agreement. Nontaxable service.

0%

1084

47:301(16)(e)

Certain work products created by professionals licensed under Title 37 in the normal course of their
professional business. Work products that are duplicated without modification for sale to multiple
purchasers and sales of software are not included. Nontaxable service.

0%

1086

47:301(16)(g)

Used factory built homes and 54% of price of new factory built homes.

0%

1088

47:301(16)(l)

Other constructions permanently attached to the ground.

0%

1093

47:301(10)(q)(ii)
47:301(18)(a)(i)

Sale or donation to a Louisiana school that meets the definition in LA R.S. 17:236 or to a public or
recognized independent institution of higher education of property originally purchased for resale.

0%

1099

47:301(14)

Separately stated transportation charges from the place of sale to the buyer’s selected destination.

0%

1114

47:303(B)

Sales of motor vehicles subject to title and registration at OMV.

0%

1115

47:301(14)

Fees and licenses not subject to Louisiana General Sales Tax.

0%

1116

4

R-1029i (8/23)

SCHEDULE A-1...Continued

(Transactions subject to 0% tax)
Louisiana Revised
Statute

Description

Tax
Rate

Exemption
Code

1117

General (continued)
47:301(14)

Services not subject to Louisiana General Sales Tax (includes lottery sales, postage sales,
consulting fees, etc.).

0%

47:301(14)(b)(i)

Admission charges to athletic events and entertainment events of elementary and secondary schools.

0%

1119

47:301(14)(b)(i)

Membership fees or dues of nonprofit or civic associations.

0%

1120

47:301(14)(g)(iv)

Surface preparation, coating and painting of certain military or transport aircraft with an out-of-state
FAA registration address.

0%

1121

47:340.1

Sales made through a marketplace and the sales tax was collected and remitted by a marketplace
facilitator. Gross sales made through marketplaces must be included on Line 1 of the sales tax
return.

0%

1122

47:301(7)(m)

Lease or rental of tangible personal property for the purpose of re-lease or re-rental to short-term
equipment rental dealers with a NAICS of 532412 or 532310.

0%

1123

47:305.75

Sales of feminine hygiene products, diapers, or both for personal use.

0%

1124

47:301(13)(a)

Cash discounts, sales returns and allowances.

0%

1125

47:305(D)(1)(i)

New boats, vessels or other water craft removed from stock or kept in inventory for use as
demonstrators.

0%

5020

47:305(D)(1)(i)

Aircraft removed from stock or kept in inventory for use as demonstrators.

0%

5021

47:305(D)(1)(u)

Adaptive driving equipment and motor vehicle modifications prescribed by a physician, licensed
chiropractor, or driver rehabilitation specialist licensed by the state.

0%

5029

47:305(D)(2)

Sales of meals by certain educational institutions, medical facilities, mental institutions and
occasional meals furnished by educational, religious or medical organizations.

0%

5030

47:305.6

Sales of admission tickets by Little Theater organizations.

0%

5038

47:305.7

Sales of tickets to musical performances of nonprofit musical organizations.

0%

5039

47:305.10(B)(4)

Sales of motor boats purchased for exclusive use outside the state.

0%

5043

47:305.13

Sales of admissions to entertainment events sponsored by domestic nonprofit charitable, religious
and educational organizations.

0%

5045

47:305.14(A)(1)(a)

Admissions, parking fees, and sales of tangible personal property at certain fund-raising events
sponsored by qualifying organizations.

0%

5046

47:305.15

Sales and purchases by certain organizations that provide training for blind persons. Sales or
purchases made by blind vendors.

0%

5052

47:305.16

Cable television installation and repair services to immovable property.

0%

5053

47:305.17

Receipts from coin-operated washing and drying machines in commercial laundromats.

0%

5054

47:305.18

Sales of outside gate admissions and parking fees at fairs and festivals sponsored by nonprofit
organizations.

0%

5055

47:305.38

Sales or purchases by sheltered workshops or supported employment provider as defined in LA R.S.
39:1604.4 for persons with intellectual disabilities licensed by the La. Dept. of Health.

0%

5068

47:305.39

Purchase of butane, propane and liquefied petroleum gases for private residential consumption. See
RIB 16-021 for additional information.

0%

5069

47:305.46

Purchases made with U.S. Dept. of Agriculture food stamp coupons and purchases made under the
Women, Infants, and Children’s Program.

0%

5076

47:305.62

Annual Louisiana Second Amendment Weekend Holiday sales. Occurs annually on the first
consecutive Friday through Sunday of September.

0%

5088

47:305.59(A)

Sales or purchases of construction materials by Habitat for Humanity affiliates, Fuller Center
for Housing covenant partners and the Make It Right Foundation located in Louisiana when the
materials are for use in constructing new residences in Louisiana.

0%

5092

47:305.66

Sales to parish councils on aging.

0%

5098

47:305.59(B)

Sales of construction materials to certain animal shelters purchased between October 1, 2021 and
June 30, 2025, when construction begins between July 1, 2021 and June 30, 2025.

0%

5109

47:302(D)

Advertising services rendered by advertising businesses including but not limited to advertising
agencies, design firms, and print and broadcast media. Does not include advertising items that are
mass-produced. Nontaxable Service.

0%

7009

5

R-1029i (8/23)

SCHEDULE A-1...Continued

(Transactions subject to 0% tax)
Louisiana Revised
Statute

Description

Tax
Rate

Exemption
Code

47:303.1

Sales to direct pay permit holders (DP numbers) or for hire carriers (FH numbers).

0%

7011

39:467

Sales in and admissions to the Caesars Superdome, Smoothie King Center, The Shrine on Airline
and the Cajundome. Does not include sales of tangible personal property at trade shows or similar
events held in these arenas.

0%

7016

39:468

Sales in and admissions to Rapides Parish Coliseum, SugArena, Lamar Dixon Center and certain
other public facilities not included in LA R.S. 39:467. Parish tax authorities must exempt event also for
the exemption to apply. Does not include sales of tangible personal property at trade shows or similar
events held in these arenas.

0%

7017

39:467

Fifty percent of the cost price of admission tickets to events other than athletic contests or large
scale bid-upon events which were not under contract on or before 9/1/2016, held in the Caesars
Superdome, Smoothie King Center, The Shrine on Airline and the Cajundome.

0%

7018

39:468

Fifty percent of the cost price of admission tickets to events, other than athletic contests or large
scale bid-upon events which were not under contract on or before 9/1/2016, held in certain other
public facilities not included in LA R.S. 39:467.

0%

7019

47:301(3)(c)

Separately stated charges to install board roads for oilfield operators.

0%

1004

47:301(3)(k)

Sales and purchases of tangible personal property consumed in the manufacturing process
(fuses, belts, felts, wires, conveyor belts, lubricants and motor oils) by logging, wood product and
paper manufacturers. Includes sales and purchases of repairs and maintenance of manufacturing
machinery and equipment.

0%

1011

47:301(7)(b)

Gross proceeds from rentals or leases of certain oilfield property for re-lease or re-rental.

0%

1014

47:301(7)(c)
47:301(14)(h)

Rentals or leases of property to be used in the performance of a contract with the U.S. Department
of the Navy for the overhaul of a U.S. Navy vessel.

0%

1015

47:301(7)(k)

Lease or rental with an operator.

0%

1022

47:301(10)(c)(ii)(aa)

Sales of electricity for chlor-alkali manufacturing processes.

0%

1034

47:301(14)(g)(iii)
47:305(I)

Sales of labor, materials, services and supplies used for the repair, renovation, or conversion of
any drilling rig or machinery and equipment which become component parts of any drilling rig used
exclusively for the exploration or development of minerals in federal offshore area.

0%

1078

47:301(16)(o)

Sales or purchases of machinery and equipment by certain utilities with a NAICS sector code 22111,
electric power generation.

0%

1096

47:305.1

Sales and use of 50-ton vessels and new component parts and sales of certain materials and
services to vessels operating in foreign and interstate coastwise commerce.

0%

5035

47:305.10

Property purchased for exclusive use outside the state (offshore).

0%

5042

47:305.19

Gross proceeds/receipts from the lease or rental of vessels for use in the federal offshore area in
mineral production or for providing services to those engaged in mineral production.

0%

5056

47:305(D)(1)(b)

Use of steam produced through the processing of a raw agricultural product used in a manufacturing
facility by a manufacturer with a NAICS code in Sector 11.

0%

5105

47:305(D)(1)(d)

Sales and purchases of electricity for use in production activities from stripper wells.

0%

5106

12:425

Sales to nonprofit electrical co-ops.

0%

7003

General (continued)

Industry and Manufacturing

Medical
47:301(7)(e)
47:301(10)(p)
47:301(18)(c)

Purchases and leases of tangible personal property and sales of services to hospitals that provide
free care to all patients. Includes supplies and equipment which are reasonably necessary for the
operation of a free hospital.

0%

1017

47:301(10)(d)

Sales of any human tissue transplants, including human organs, bone, skin, cornea, blood, or blood
products.

0%

1036

47:301(16)(j)

Materials used directly in the collection of blood.

0%

1091

47:301(16)(k)

Apheresis kits and leuko reduction filters.

0%

1092

47:305(D)(1)(k)

Sales or use of orthotic devices, prosthetic devices, hearing aids, prescription eyeglasses, contact
lenses, and wheelchairs prescribed by physicians, optometrists or licensed chiropractors used
exclusively by patient for personal use.

0%

5023

47:305(D)(1)(l)

Sales of ostomy, colostomy, ileostomy devices and equipment.

0%

5024

6

R-1029i (8/23)

SCHEDULE A-1...Continued

(Transactions subject to 0% tax)
Louisiana Revised
Statute

Tax
Rate

Exemption
Code

47:305(D)(1)(s)

Sales or use of medical devices that are used by a patient in the treatment of any disease under the
supervision of a physician or administered by a physician, nurse, or other health care professional.

0%

5027

47:305(D)(1)(t)

Sales or use of restorative materials used by dentists.

0%

5028

47:305(G)

Sales, purchases, leases or rentals of kidney dialysis machines, parts, materials, and supplies for
home use under a physician’s prescription.

0%

5033

47:305.47

Pharmaceutical samples manufactured or imported into the state free of charge.

0%

5077

47:305.64

Sales, purchases, lease, or repair of certain capital equipment and computer software for qualifying
radiation therapy treatment centers including the Biomedical Research Foundation, Mary Byrd
Perkins Cancer Center, Oncologics, Inc. and Willis-Knighton Health System.

0%

5096

47:301(10)(a)(ii)

Sales of marijuana recommended for therapeutic use as provided in LA R.S. 47:301(10)(a)(ii).

0%

5108

Description

Medical (continued)

Transportation
47:301(7)(h)

Leases of motor vehicles by a licensed motor vehicle dealer or manufacturer that are furnished at no
charge to a customer under the terms of a warranty agreement.

0%

1020

47:301(10)(m)

Sales of aircraft manufactured in Louisiana. Applies to aircraft with seating capacity in excess of fifty
persons for periods prior to July 1, 2015. Applies to aircraft with a maximum capacity of eight persons
for periods beginning after July 1, 2015.

0%

1044

47:305.45
47:305.50(E)(1)

Cars, piggy back trailers, and rolling stock owned, operated or leased by a railroad. Sales or leases
of rail rolling stock.

0%

5083

47:305.50(E)(2)

Sales or services used in the fabrication, modification or repair of rail rolling stock.

0%

5084

47:305.50(F)

Sales of “green” railroad ties to railroads for use in other states.

0%

5085

7