Louisiana § RS 47:338.120 - St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
Full text of Louisiana Louisiana Civil Code § RS 47:338.120 — St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds, with citation guidance and answers to common questions.
§ RS 47:338.120. St. Tammany Parish School Board; authority to levy additional sales and use tax; use of proceeds
A. The St. Tammany Parish School Board is hereby authorized to levy an additional one percent sales and use tax within the parish of St. Tammany under the provisions of Article VI, Paragraph 29(B) of the Constitution of Louisiana.
B. The proceeds of the tax herein authorized shall be used for capital improvement purposes as are determined by the school board, including the funding of a portion of the avails of the tax into bonds in the manner provided by law.
C. The sales and use tax so levied shall be imposed by resolution of the St. Tammany Parish School Board and shall be levied upon the sale at retail, the use, lease, rental, consumption, and the storage for use or consumption of tangible personal property, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle; provided that the resolution imposing the tax shall be adopted by the St. Tammany Parish School Board only after the question of the imposition of the tax has 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, and a majority of those voting in the election have voted in favor of the imposition of the tax.
D. 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 Chapter 2 of this Subtitle.
Acts 1993, No. 839, §1; Redesignated from R.S. 33:2737.58 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.120
What does Louisiana Civil Code § RS 47:338.120 cover?
Section RS 47:338.120 ("St. Tammany 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 47:338.120?
A common citation format is "Louisiana Civil Code § RS 47:338.120" (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 47:338.120 apply to my situation?
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Sources & Verification
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