Louisiana § RS 47:338.52 - Tax authorized; rate

§ RS 47:338.52. Tax authorized; rate

A.  Any parish of the state is hereby authorized to levy and collect an additional sales and use tax outside of municipal limits not in excess of one percent in addition to the sales tax authorized to the parish on the effective date of this Section.  The area in which said tax is to be collected shall be designated as a sales tax district, that shall constitute a political subdivision of the state and that shall be created by the governing authority of the parish prior to the calling of the election provided for herein.

B.  In accordance with the provisions of Section 29(B) of Article VI of the Louisiana Constitution, the additional sales and use tax may exceed the limitation provided for in Section 29(A) of Article VI of the Louisiana Constitution by the amount authorized herein.

C.  The additional tax authorized herein may be levied in areas of the parish outside of municipal limits by ordinance only after the question of the imposition of the tax has been submitted to the qualified electors of the parish who reside in the area where the tax is to be imposed, at an election conducted in accordance with the general election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.

D.  The additional tax authorized herein shall not apply to:

(1)  The sale at retail, the use, the consumption, the distribution and the storage for use or consumption in this state of drugs prescribed by a physician or dentist, orthotic and prosthetic devices, and wheelchairs prescribed by physicians for personal consumption or use.

(2)  The sale or purchase of any ostomy, ileostomy or colostomy device or any other appliance, including catheters, or related item which is required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste.

(3)  Patient aids prescribed by a physician for home use.

(4)  Food sold for preparation and consumption in the home, including by way of extension and not of limitation:

(a)  Bakery products.

(b)  Dairy products.

(c)  Soft drinks.

(d)  Fresh fruits and vegetables.

(e)  Package foods requiring further preparation by the purchaser.

(f)  Sales of meals furnished:

(1)  To the staff and students of educational institutions, including kindergartens.

(2)  The staff and patients of hospitals.

(3)  The staff, inmates, and patients of mental institutions.

(4)  Boarders of rooming houses; and

(5)  Occasional meals furnished in connection with or by educational, religious, or medical organizations, if the meals are consumed on the premises where purchased; however, sales by any of the above institutions or organizations in facilities open to outsiders or to the general public are not exempt from the tax authorized by this Section.  Food sales by restaurants, drive-ins, snack bars, candy and nut counters; private clubs, and sales made by an establishment not specifically exempted elsewhere, who furnish facilities for the consumption of food on the premises, are not exempt from the tax authorized by this Section.

E.  Any sales tax district created in Jefferson Parish pursuant to the provisions of this Section may include any municipality in the parish if the governing authority of the municipality passes a resolution of no objection to being included in the sales tax district.  The additional tax authorized by this Section may be levied in the district only after the question of the imposition of the tax has been submitted to the qualified electors who reside in the area where the tax is to be imposed, at an election conducted in accordance with the election laws of the state of Louisiana, and a majority of those voting in the election shall have voted in favor of the proposition to impose such additional tax.

F.  Any sales tax district located in Jefferson Parish may fund its sales tax revenues into bonds in the manner provided for parishes in R.S. 47:338.48 through 338.78.

Added by Acts 1983, No. 701, §1.  Acts 1984, 1st Ex. Sess., No. 1, eff. March 27, 1984; Redesignated from R.S. 33:2721.4 pursuant to Acts 2011, No. 248, §4.

{{NOTE:  SECTION 2 OF ACTS 1983, NO. 701 PROVIDES AS FOLLOWS:  "THE PROVISIONS OF THIS ACT SHALL SUPERCEDE ANY CONFLICTING PROVISION OF LAW ENACTED IN THE 1983 REGULAR SESSION OF THE LOUISIANA LEGISLATURE INCLUDING, BUT NOT LIMITED TO, THE PROVISIONS CONTAINED IN HOUSE BILL NO. 598."}}