47 301 2025

Show details

4.8 out of 5

44 votes

The document is a Louisiana Sales Tax Exemption Certificate for the leasing and renting of tangible personal property related to oil, gas, and mineral well operations. It confirms that the lessee has a sales tax account with the Louisiana Department of Revenue and outlines the conditions under which the exemption applies, specifically for equipment intended for re-leasing. The document includes sections for lessee and lessor information, an authorization statement, and a caution regarding misuse.

Here's how it works

01. Edit your 47 301 online

Type text, add images, blackout confidential details, add comments, highlights and more.

02. Sign it in a few clicks

Draw your signature, type it, upload its image, or use your mobile device as a signature pad.

03. Share your form with others

Send lgst 9rr via email, link, or fax. You can also download it, export it or print it out.

The fastest way to redact 47 301 online

Ease of Setup

DocHub User Ratings on G2

Ease of Use

DocHub User Ratings on G2

Dochub is a perfect editor for updating your documents online. Adhere to this straightforward guideline redact 47 301 in PDF format online free of charge:

Sign up and sign in. Create a free account, set a strong password, and proceed with email verification to start working on your forms.
Upload a document. Click on New Document and choose the form importing option: add 47 301 from your device, the cloud, or a secure link.
Make changes to the template. Utilize the upper and left panel tools to edit 47 301. Insert and customize text, pictures, and fillable fields, whiteout unnecessary details, highlight the significant ones, and comment on your updates.
Get your paperwork completed. Send the form to other individuals via email, create a link for quicker file sharing, export the template to the cloud, or save it on your device in the current version or with Audit Trail added.

Discover all the advantages of our editor today!

be ready to get more

Complete this form in 5 minutes or less

Get form

Got questions?

We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

Does Louisiana charge tax on services?

Services in Louisiana are generally not taxable, with important exceptions: furnishing of sleeping rooms by hotels. sale of admissions to places of amusement and to athletic and recreational events, and the furnishing of privileges of access to amusement, entertainment, athletic, or recreational facilities.

What items are exempt from sales tax in Louisiana?

Are there any exemptions from the sales tax? Food for home consumption; Utilities such as electricity, natural gas and water; Drugs prescribed by a physician or dentists; and. Articles traded-in on new articles.

Are digital services taxable in Louisiana?

1 January 2025 state extends tax net to digital goods and services. Louisianas House Bill 8, effective 1 January 2025, expands sales tax to include previously untaxed digital goods and services. The current state-level tax is 4.45%. Louisiana is raising its sales tax rate to 5% from 1 January 2025.

Is SaaS taxable in Louisiana?

In Louisiana, SaaS is taxable as of January 1, 2025. If your business has nexus in Louisiana, you have to collect and remit sales tax on nonexempt sales in the state. Some parishes and municipalities in Louisiana require you to collect and remit additional sales tax on SaaS transactions.

Is software as a service taxable?

In states where services arent taxable, SaaS is unlikely to be taxable. Other states, like Washington, consider SaaS to be an example of tangible software and is deemed taxable. In addition, certain states tax SaaS at a different rate depending on whether its being used for personal or business purposes.

Is auto repair labor taxable in Louisiana?

Yes. Repairs and maintenance to tangible personal property have been, and remain, taxable in Louisiana. This includes repairs to and maintenance of the following: Automobiles, vehicles, boats and vessels.

Who needs a sales tax account in Louisiana?

If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and file returns with the Louisiana Department of Revenue.

Does Louisiana tax software as a service?

The bottom line In Louisiana, SaaS is taxable as of January 1, 2025. If your business has nexus in Louisiana, you have to collect and remit sales tax on nonexempt sales in the state. Some parishes and municipalities in Louisiana require you to collect and remit additional sales tax on SaaS transactions.