| Louisiana State and Local Sales & Use Tax Exemption |
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Purchases of tangible personal property and taxable services, and/or leases and rentals of
tangible personal property by Southeastern are exempted from the (4) percent sales tax
levied by the State as provided by Louisiana Revised Statute 47:301(8)(c) and from local
sales and use tax levied by any political subdivision. No sales/use tax is to be charged
when Southeastern makes a purchase and is responsible for payment. If sales are later held
subject to tax, Southeastern assumes full liability.
Louisiana Revised Statute 47:301(8)(c) states: For purposes of the payment of the state sales and use tax and the sales and use tax levied by any political subdivision, "person" shall not include this state, any parish, city and parish, municipality, district, or other political subdivision thereof, or any agency, board, commission, or instrumentality of this state or its political subdivisions. In summary:
The State of Louisiana Department of Revenue has provided public agencies of Louisiana with a Certificate of Sales/Use Tax Exemption/Exclusion for use in forwarding to sellers for retention to support not collecting tax on purchases made by the public agency. Misuse of the certificate by the seller or the purchaser will subject either party to the civil and criminal penalties provided by law. Note: This Sales Tax Exemption form does not qualify to exempt travel, lodging, meal and other hotel expenditures. If a Certificate of Sales/Use Tax Exemption/Exclusion is requested or needed by a seller for Southeastern purchases, then email or fax the Administrative Assistant 4 in Purchasing with the following information to request a certificate to be mailed to the seller:
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