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Printable Form 56 Shreveport Louisiana: What You Should Know
TITLE 7, Business Corporation. TITLE 11, Children's Services. TITLE 16, Common Laws. TITLE 23, Credit and Debit Card. TITLE 25, Firearms. TITLE 26, General Insurance. TITLE 27, General Sales and Use Tax. TITLE 31, Governmental Officers. TITLE 34, Health. TITLE 39, Home Rule. TITLE 50, Public Lands. TITLE 51, Public Lands Management. TITLE 67, Public Utilities. TITLE 72, Retirement Benefits. TITLE 73, Real Estate. TITLE 73a, Real Estate Brokerage Business. TITLE 81, Retirement Benefits of Public Employees. TITLE 85, State Income Tax Expenditures. TITLE 87, State Sales and Use Taxes. TITLE 87.01, Sales Taxes on Vehicles of the State of Louisiana. TITLE 88, Statute of Limitation for Certain Sales and Use Taxes. TITLE 88.01, Sales and Use Taxes on Vehicles of the State of Louisiana. (a) Notwithstanding any other law, the tax imposed on motor vehicles as part of the use tax by title 12 or title 37, shall be due and payable upon the sale or lease of a motor vehicle to the person to whom the certificate of title has been properly issued by an issuing officer of the United States. If the motor vehicle is used in commerce as defined by s. 316.003, the sales tax shall not apply to the sale or lease of the vehicle. No other sales tax shall be imposed on the sale or lease of a motor vehicle except as otherwise provided by law. The sale or lease of a motor vehicle shall not be subject to the sales tax for use of a motor vehicle under title 12 or title 37. (b) Notwithstanding any other law, sales and use taxes imposed by this chapter shall be collected and remitted to the state, as provided by law, from the purchaser of a nonpublicly owned motor vehicle when the sale or lease, or both, is to the holder of a motor vehicle certificate of title. The provisions of this subsection (b) also shall be applicable for use tax purposes to the holder of a certificate of title. If a motor vehicle is leased to another with the permission of the lessee, the tax imposed on the vehicle by title 33 shall be imposed on both a person whom the lessee has given permission to purchase the vehicle and the lessee. If the sales tax imposed on a lease to another motor vehicle is refunded as provided by s. 63.
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