Section I-4305 - Imposition of Tax (Louisiana Code of Regulations)

§ I-4305. Imposition of Tax

A.R.S. 47:321 adds an additional 1 percent tax to each of the taxes imposed by R.S. 47:302 with the exception that specific exemptions are provided for drugs, orthotic and prosthetic devices and patient aids prescribed by physicians or dentists for personal consumption or use and for food purchased under certain circumstances for personal consumption. This additional 1 percent tax is in addition to all other taxes levied on sales, excise, license, or privilege and in addition to the taxes levied under Chapter 3 of Subtitle 2 of Title 47 and shall be collected from the dealer and/or wholesaler as defined in Chapter 2 of Subtitle 2 of Title 47 as provided therein.

(Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987).)

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:321.

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