Louisiana § RS 47:338.110 - Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
Full text of Louisiana Louisiana Civil Code § RS 47:338.110 — Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds, with citation guidance and answers to common questions.
§ RS 47:338.110. Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds
A. In order to provide additional funds for the payment of salaries of teachers and other school employees, for the operation of the public elementary and secondary schools, or for the capital improvements of the public school system, the Tangipahoa Parish School Board is authorized to levy and collect a sales and use tax under the provisions of Article VI, Section 29(B) of the Louisiana Constitution, which tax shall not exceed one percent.
B. The sales and use tax so levied shall be imposed by resolution of the Tangipahoa Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for use or consumption of tangible personal property and on sales of services in the parish, all as defined in R.S. 47:301 through 317; provided, however, that the resolution imposing said tax shall be adopted by the Tangipahoa Parish School Board only after the question of the imposition of the tax shall have been submitted to the qualified electors of the parish at an election to be conducted in accordance with the general election laws of the state of Louisiana, and the majority of those voting in said election shall have voted in favor of the adoption of the resolution.
C. This tax shall be in addition to all other taxes and shall be collected at the same time and in the same manner as set forth in R.S. 47:301 through 317.
Added by Acts 1982, No. 344, §1; Redesignated from R.S. 33:2737.48 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.110
What does Louisiana Civil Code § RS 47:338.110 cover?
Section RS 47:338.110 ("Tangipahoa Parish School Board; authority to levy additional sales and use tax; use of proceeds") 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 47:338.110?
A common citation format is "Louisiana Civil Code § RS 47:338.110" (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 47:338.110 apply to my situation?
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Sources & Verification
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