Louisiana Revised Statutes 47:315.1 – Sales tax refund
Terms Used In Louisiana Revised Statutes 47:315.1
- Collector: shall mean and include (a) the secretary of the Department of Revenue for the state of Louisiana and includes his duly authorized assistants, when used in reference to a sales and use tax levied by the state, or (b) the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the state of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision. See Louisiana Revised Statutes 47:301
- person: shall include such institution for purposes of the payment of tax on sales by such institution if the sales are not otherwise exempt. See Louisiana Revised Statutes 47:301
- Personal property: All property that is not real property.
- Purchaser: means and includes any person who acquires or receives any tangible personal property, or the privilege of using any tangible personal property, or receives any services pursuant to a transaction subject to tax under this Chapter. See Louisiana Revised Statutes 47:301
- sales tax: shall mean the sales and use tax imposed by the state pursuant to the provisions of this Chapter and Chapter 2-A and 2-B of this Subtitle and the tax imposed by political subdivisions under the constitution or laws of this state authorizing the imposition of a sales and use tax. See Louisiana Revised Statutes 47:301
- Tangible personal property: means and includes personal property which may be seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses. See Louisiana Revised Statutes 47:301
- use: include the donation of food items to a food bank as defined in Louisiana Revised Statutes 47:301
A.(1) In the event tangible personal property, a part of and used in or about a person‘s home, apartment or homestead, in this state on which Louisiana sales tax has been paid by the owner of the property is destroyed by a natural disaster occurring in an area in Louisiana subsequently determined by the president of the United States to warrant assistance by the federal government, the owner thereof who was the purchaser who paid the Louisiana sales tax shall be entitled to reimbursement of the amount of the tax paid on such tangible personal property destroyed for which no reimbursement was received by insurance or otherwise. Upon receipt of a notarized statement of the owner as to the amount of the taxes paid under the provisions of this Chapter on tangible personal property destroyed as aforesaid, the collector shall make refund to said owner in the amount to which he is entitled.
(2) The refund authorized by this Subsection shall extend to tangible personal property, including construction materials, that was a part of and used in or about a nonpublic school which sustained damage in the flooding disaster which occurred in August 2016, which event was the subject of Proclamation 111 JBE 2016, and numerous executive orders. In order to be eligible for the refund of Louisiana sales taxes, the owner of a nonpublic school shall be required to meet the same eligibility and administrative requirements as is provided for in Paragraph (1) of this Subsection and the school shall be eligible to participate in the Federal Emergency Management Agency Public Assistance grant program.
B. No refund shall be made under the provisions of this section unless a claim for refund covering the amount to which an owner is entitled is filed on or before the end of the third calendar year following the calendar year in which the property was destroyed.
C. The collector is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.
Added by Acts 1970, No. 592, §1. Amended by Acts 1972, No. 592, §1; Acts 1973, No. 60, §1; Acts 2001, No. 1032, §15; Acts 2018, 2nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2019, No. 360, §2.
NOTE: See Acts 2018, 2nd E.S., No. 5, §2 and Acts 2019, No. 360, §2, re: applicability.