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The Supreme Court Rules Lease/Rental Exemption Constitutional

On October 6, 2000, the Louisiana Supreme Court ruled that Act 1266 of the 1999 Legislative Session was constitutional.  The Louisiana Municipal Association and the Parish of East Baton Rouge challenged Act 1266 claiming it was unconstitutional because tax legislation can only be adopted during a legislative session in an even numbered year.  However, the Supreme Court ruled that the constitutional provision only applies to state tax matters and not local taxes, therefore, Act 1266 is valid.

The Act provides an exclusion from local sales and use tax for all tangible personal property purchased for lease or rental.  The legislation provides for the following phase-in of the exclusion:

  • Beginning July 1, 1999 and ending June 30, 2000, one-fourth (1/4) of the sales or cost price is excluded.
  • Beginning July 1, 2000 and ending June 30, 2001, one-half (1/2) of the sales or cost price is excluded.
  • Beginning July 1, 2001 and ending June 30 2002, three-fourths (3/4) of the sales or cost price is excluded.
  • Beginning July 1, 2002, purchases of tangible personal property for lease or rental purposes will be totally excluded from sales and use tax.

An exemption certificate This document is in PDF format.  Download the free viewer from www.adobe.com claiming that property is purchased for lease or rental purposes must be provided to the seller/vendor selling such property.  The exemption certificate must be signed by the buyer and must include the name, address, and sales tax registration number of the buyer.  Please contact the Finance Department, Revenue Division, at (225) 389-3084 if you need additional information concerning this matter.