Louisiana § RS 47:301.6 - Digital products
Full text of Louisiana Louisiana Civil Code § RS 47:301.6 — Digital products, with citation guidance and answers to common questions.
§ RS 47:301.6. Digital products
A. Nexus. For purposes of the taxes imposed under this Chapter and Chapters 2-A and 2-B of this Subtitle, the department shall not consider a person's ownership of, or rights in, digital products residing on servers located in this state in determining whether the person has substantial nexus with this state. For purposes of this Section, "substantial nexus" means the requisite connection that a person has with a state to allow the state to subject the person to the state's taxing authority, consistent with the commerce clause of the United States Constitution.
B, C. Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.
Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024; Acts 2025, No. 384, §7, eff. June 20, 2025.
NOTE: See Acts 2024, 3rd Ex. Sess., No. 10, §5, which provides that in case of conflict between Acts 10 and 11, Act 11 controls.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:301.6
What does Louisiana Civil Code § RS 47:301.6 cover?
Section RS 47:301.6 ("Digital products") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:301.6?
A common citation format is "Louisiana Civil Code § RS 47:301.6" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:301.6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.