Title 47. Revenue and Taxation

Subtitle II. Provisions Relating to Taxes Collected and Administered by the Collector of Revenue

Chapter 2-D. Uniform Local Sales Tax Code

Part B. Levy of Taxes

47:337.5        Local sales and use taxes effective date

A. (1) The tax, interest, or penalty rates in a taxing jurisdiction, as established pursuant to R.S. 47:337.4, shall not be changed unless the change has an effective date of the first of January, the first of April, the first of July, or the first of October, and the Louisiana Uniform Local Sales Tax Board and the Uniform Electronic Local Return and Remittance Advisory Committee have been notified in advance as provided for in R.S. 47:337.23. For purposes of this Section, a tax rate change shall include any of the following: 

(a) A rate change due to the levy of a new tax. 

(b) The change in a rate for an existing tax. 

(c) A rate change due to an annexation or other boundary modification by the taxing authority. 

(d) A rate change caused by the execution or expiration of a cooperative endeavor agreement to which the taxing authority is a party. 

(e) Implementation, amendment, or repeal of an optional sales tax exemption or exclusion. 

(2) Except for the notice to the Louisiana Uniform Local Sales Tax Board and the advisory committee, the provisions of this Section shall not apply to the renewal of an existing sales tax. 

B. A taxing authority shall notify the appropriate single collector for the parish no less than sixty days prior to the date a change in a tax, interest, or penalty rate becomes effective. However, the single collector for the parish may authorize a shorter time for a taxing authority to provide the notice required pursuant to the provisions of this Subsection. Failure or refusal of a taxing authority to provide timely notice to the single collector for a parish in accordance with the requirements of this Subsection shall be an absolute defense against any claim by a taxing authority against the single tax collector for the parish relating to a change in tax, interest, or penalty rate. 

Added by Acts 2003, No. 73, § 1, eff. July 1, 2003. Amended by Acts 2023, No. 375, § 1, eff. Jan. 1, 2024.