Louisiana § RS 47:338.199 - Jefferson Davis Parish School Board; authority to levy additional sales and use tax
Full text of Louisiana Louisiana Civil Code § RS 47:338.199 — Jefferson Davis Parish School Board; authority to levy additional sales and use tax, with citation guidance and answers to common questions.
§ RS 47:338.199. Jefferson Davis Parish School Board; authority to levy additional sales and use tax
A. The Jefferson Davis Parish School Board is hereby authorized to levy and collect an additional sales and use tax not to exceed one-half of one percent within the territorial jurisdiction of the parish.
B. In accordance with the provisions of Article VI, Section 29(B) of the Constitution of Louisiana, the additional sales and use tax shall be authorized to exceed the limitation found in Article VI, Section 29(A) of the Constitution of Louisiana and shall be in addition to the taxes authorized by R.S. 47:338.54 and other law.
C. The sales and use tax so levied shall be imposed by an ordinance of the Jefferson Davis Parish School Board and shall be levied upon the sale at retail, the use, lease, or rental, the consumption and the storage for consumption of, and distribution of tangible personal property or digital products, and on sales of services in the parish, all as defined in Chapter 2 of this Subtitle. However, the ordinance imposing the tax shall be adopted by the Jefferson Davis 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 conducted in accordance with the Louisiana Election Code and the majority of those voting in the election 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 this Chapter.
Acts 2025, No. 131, §1, eff. June 8, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:338.199
What does Louisiana Civil Code § RS 47:338.199 cover?
Section RS 47:338.199 ("Jefferson Davis Parish School Board; authority to levy additional sales and use tax") 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 47:338.199?
A common citation format is "Louisiana Civil Code § RS 47:338.199" (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 47:338.199 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.