Revenue Information Bulletin 18-016 Decrease in …
Revenue Information Bulletin No. 18-016 . June 24, 2018. Sales Tax Decrease in Overall State Sales Tax Rate Effective July 1, 2018. Act 1 of the 2018 Third Extraordinary Session of the Louisiana Legislature has amended La. 47 (A), (B), and (C) reducing the sales tax rate for this tax imposition from 1 percent (1%) to forty-five hundredths of one percent ( ). This tax in the amount of percent is levied upon the sale at retail, the use, the consumption, the distribution and the lease or rental of an item of tangible personal property; and upon the sale of services.
A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101 (D). A RIB is an informal statement of information issued for the public and employees that is general in nature.
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