Louisiana Sales and Use Tax definition

Louisiana Sales and Use Tax means Louisiana state, parish and local-option sales and use tax.
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Louisiana Sales and Use Tax means Louisiana state, parish and local-option sales and use tax. “Louisiana Sales and Use Tax Provisional Sum” has the meaning set forth in Attachment EE.
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Louisiana Sales and Use Tax shall have the meaning set forth in the Special Condition 43, titled LOUSIANA SALES AND USE TAXES.
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Examples of Louisiana Sales and Use Tax in a sentence

  • R.S. 47:340(E)(3) and (5), (G)(1) through (5), the introductory paragraph11 of (G)(6), (G)(8), and (11), (H)(3), (12), and (13), and (I) are hereby amended and reenacted12 and R.S. 47:339.1 is hereby enacted to read as follows:13 §339.1. Louisiana Sales and Use Tax Commission for Remote Sellers; 14 nonremote sales 15 A.

  • If either the dealer or any of its 5 affiliates as defined in R.S. 47:340.1 meet the economic nexus thresholds set 6 forth in R.S. 47:301(4)(m)(i)(aa) or (bb), the dealer shall collect state and local 7 sales and use tax on remote sales for delivery into the state and remit to the 8 Louisiana Sales and Use Tax Commission for Remote Sellers.

  • If the Equipment was taken from Contractor’s, Subcontractor’s or Sub-subcontractor’s inventory, subject to Section 4.5C, Contractor shall provide Owner with an invoice, journal vouchers or other similar documentation as may be required to evidence that the applicable Louisiana Sales and Use Tax was paid by Contractor, Subcontractor or Sub-subcontractor on such inventory.

  • Louisiana Sales and Use Tax Commission for Remote Sellers; members; 15 powers 16 * * * 17 G.

  • The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter referred to as "commission", is created and established within the Department of Revenue for the administration and collection of the sales and use tax imposed by the state and political subdivisions with respect to remote sales.

  • For additional information and assistance concerning State sales tax, please contact the State of Louisiana Sales and Use Tax Office at 225.219.5500.

  • Louisiana Sales and Use Tax Commission for Remote Sellers 2 * * *3 B.

  • Louisiana Sales and Use Tax Commission for Remote Sellers 11 * * * 12 B.

  • Wayfair Inc, Overstock.Com, Inc., and Newegg Inc., No. 17-494 (U.S. filed October 2, 2017).• The Louisiana Sales and Use Tax Commission for Remote Sellers released Remote Sellers Information Bulletin 18-001 addressing the Impact of Wayfair Decision on Remote Sellers Selling to Louisiana Purchasers.

  • At present, it appears that the Department of Revenue will use the newly created Louisiana Sales and Use Tax Commission for Remote Sellers as a vehicle to justify collection of sales taxes from out-of-state merchants.


More Definitions of Louisiana Sales and Use Tax

Louisiana Sales and Use Tax has the meaning set forth in Section 4.5A.
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Related to Louisiana Sales and Use Tax

  • Agreement sales and use tax means a tax imposed under: (a) Subsection 59-12-103(2)(a)(i)(A);

  • Spatial Planning and Land Use Management Act means the Spatial Planning and Land Use Management Act, 2013 (Act 16 of 2013);

  • AT&T MISSISSIPPI means the AT&T owned ILEC doing business in Mississippi.

  • Civil Service Commission means the commission required under Section 5 of Article XI of the Michigan Constitution of 1963.

  • National Ambient Air Quality Standards or “NAAQS” means national ambient air quality standards that are promulgated pursuant to Section 109 of the Act, 42 U.S.C. § 7409.

  • Sales Tax means all applicable provincial and federal sales, use, value-added or goods and services taxes, including GST/HST;

  • Health district means a city or general health district created by or under the authority of Chapter 3709. of the Revised Code.

  • Use tax means a nonrecurring tax, other than a sales tax, which (a) is imposed on or with respect to the exercise or enjoyment of any right or power over tangible personal property incident to the ownership, possession, or custody of that property or the leasing of that property from another including any consumption, keeping, retention, or other use of tangible personal property, and (b) is complementary to a sales tax.

  • Annual Energy Use means, (i) with respect to the first 5 years following the Effective Date, the annual electricity usage, expressed in kilowatt hours (“kWhs”), within the Party’s respective jurisdiction and (ii) with respect to the period after the fifth anniversary of the Effective Date, the annual electricity usage, expressed in kWhs, of accounts within a Party’s respective jurisdiction that are served by the Authority and (b) “Total Annual Energy” means the sum of all Parties’ Annual Energy Use. The initial values for Annual Energy use are designated in Exhibit C, and shall be adjusted annually as soon as reasonably practicable after January 1, but no later than March 1 of each year

  • Rechargeable Electrical Energy Storage System (REESS) means the rechargeable energy storage system that provides electric energy for electrical propulsion.

  • AT&T LOUISIANA means the AT&T owned ILEC doing business in Louisiana.

  • Resident district means the school district in which a student is entitled to attend school under section 3313.64 or 3313.65 of the Revised Code.

  • Indian means a person who is a member of an Indian Tribe. If the Contractor has reason to doubt that a person seeking employment preference is an Indian, the contractor shall grant the preference but shall require the individual within thirty (30) days to provide evidence from the Tribe concerned that the person is a member of that Tribe.

  • Stormwater management planning area means the geographic area for which a stormwater management planning agency is authorized to prepare stormwater management plans, or a specific portion of that area identified in a stormwater management plan prepared by that agency.

  • Aviation gasoline means fuel designed for use in the operation of aircraft other than jet aircraft,

  • Public utilities means those utilities defined in sections 4905.02, 4905.03, 4907.02, and 4907.03 of the Revised Code; in the case of a foreign corporation, it means those utilities defined as public utilities by the laws of its domicile; and in the case of any other foreign issuer, it means those utilities defined as public utilities by the laws of the situs of its principal place of business. The term always includes railroads whether or not they are so defined as public utilities.

  • Agricultural operation means an agricultural, aquacultural, horticultural or silvicultural operation that is carried on in the expectation of gain or reward.

  • Agricultural operations means the growing and harvesting of crops or the raising of fowl or animals for the primary purpose of making a profit, providing a livelihood, or conducting agricultural research or instruction by an educational institution. Agricultural operations do not include activities involving the processing or distribution of crops or fowl.

  • County department means the county or district department of human or social services.

  • Rehabilitation counseling services means services provided by qualified personnel in individual or group sessions that focus specifically on career development, employment preparation, achieving independence, and integration in the workplace and community of a student with a disability. The term also includes vocational rehabilitation services provided to a student with disabilities by vocational rehabilitation programs funded under the Rehabilitation Act of 1973, as amended.

  • provincial department ’ means a department listed in Schedule 2 of the Public Service Act, 1994 (Proclamation No. 103 of 1994), which falls within a provincial administration listed in Schedule 1 to that Act; 10

  • Agricultural production means the commercial production of food or fiber.

  • resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.

  • Virginia Stormwater Management Act means Article 2.3 (§ 62.1-44.15:24 et seq.) of Chapter 3.1 of Title 62.1 of the Code of Virginia.

  • Natural Resources Assistance Council means the natural resources assistance council created pursuant to Ohio Revised Code Section 164.21 as well as its members and officers.

  • Annual Division of Revenue Act means the Act of Parliament, which must be enacted annually in terms of section 214 (1) of the Constitution;