Louisiana § RS 47:338.142 - Central Community School Board; authority to levy additional sales and use tax; use of proceeds
Full text of Louisiana Louisiana Civil Code § RS 47:338.142 — Central Community School Board; authority to levy additional sales and use tax; use of proceeds, with citation guidance and answers to common questions.
§ RS 47:338.142. Central Community School Board; authority to levy additional sales and use tax; use of proceeds
A. The Central Community School Board is hereby authorized to levy and collect an additional sales and use tax, not to exceed one percent, within the geographic boundaries of the Central community school system as provided in this Section.
B. The tax authorized by this Section shall be in addition to all other taxes which the school board is authorized to levy and, pursuant to Section 29(B) of Article VI of the Constitution of Louisiana, shall not be subject to the combined rate limitation established in Section 29(A) of such Article nor to the rate limitations established by R.S. 47:338.54. The authority granted in this Section shall not limit any prior taxing authority granted to the school board or any other political subdivision by any other provision of law including any authority granted to any other political subdivision to exceed the cited rate limitations.
C. The tax authorized by this Section shall be imposed by resolution of the Central Community 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 the sale of services, all as defined in Chapter 2 of this Subtitle, within the geographic boundaries of the Central community school system. However, the resolution imposing the tax shall be adopted only after the proposed tax is approved by a majority of the qualified electors of the Central community school system voting on the proposition at an election held for that purpose and conducted in accordance with the Louisiana Election Code.
D. The tax authorized by this Section shall be collected at the same time and in the same manner as set forth in Chapter 2 of this Subtitle.
E. The proceeds of the tax authorized in this Section may be used for such lawful purposes as are determined by the Central Community School Board.
Acts 2008, No. 32, §1, eff. May 31, 2008; Redesignated from R.S. 33:2737.80 pursuant to Acts 2011, No. 248, §4.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.142
What does Louisiana Civil Code § RS 47:338.142 cover?
Section RS 47:338.142 ("Central Community 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 47:338.142?
A common citation format is "Louisiana Civil Code § RS 47:338.142" (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.
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Sources & Verification
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