La. Admin. Code tit. 55 § III-383
Current through Register Vol. 50, No. 11, November 20, 2024
Section III-383 - Exemption from Sales TaxA. Trucks with a minimum gross weight of 26,000 pounds, trailers, and contract carrier buses used at least 80 percent of the time in interstate commerce may claim a sales and use tax exemption.B. The term trucks and trailers shall have the same meaning as the terms truck, trailer, road tractor, or semi-trailer, tandem truck, tractor, and truck tractor as defined in R.S. 47:451. The term bus shall mean a commercial vehicle with a minimum passenger capacity of 35 persons and a minimum gross weight of 26,000 pounds. The term contract carrier shall mean any person transporting, other than as a common carrier, persons for hire, charge, or compensation.C. Eligible trucks and trailers purchased or previously registered out of state and being titled using a tax date between July 1, 1996 through September 30, 1996 are exempt from partial state tax (1 percent recovery district tax will be due) and all local parish/municipality tax. Those trucks and trailers purchased or previously registered out of state using a tax date on or after October 1, 1996, are exempt from all state and local parish/municipality tax. Business must be conducted in two or more states with Louisiana being the base plate state, therefore, only trucks which are obtaining apportioned license plates are eligible to receive this exemption.D. Eligible contract carrier buses which were purchased or previously registered out of state and being titled using a tax date on or after July 1, 1998 are also exempt from all state and local parish/municipality tax. These buses shall be issued hire-bus or hire-passenger plates.La. Admin. Code tit. 55, § III-383
Promulgated by the Department of Public Safety and Corrections, Office of Motor Vehicles, LR 25:2257 (November 1999), amended LR 29:605 (April 2003).AUTHORITY NOTE: Promulgated in accordance with R.S. 47:305.50 and R.S. 47:321.