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.
The definition of "person" for the purposes of sales and use taxes levied by the State or any local taxing authority excludes Southeastern as a state agency.
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, please complete the Tax Exempt Request Form. When the form has been completed, either scan and email or fax to ext. 3810.