2013 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:1125 - Application for relief from the payment of state sales and use taxes

§1125. Application for relief from the payment of state sales and use taxes

A. Any motion picture production company that intends to film all, or parts of, a motion picture or television program in Louisiana and desires to be relieved from the payment of state sales and use tax as provided for in this Chapter shall provide an estimate of total expenditures to be made in Louisiana in connection with the filming or production of such motion picture or television program. The estimate of expenditures shall be filed with the department prior to the commencement of filming in Louisiana.

B. At the time the motion picture production company provides the estimate of expenditures to the department, it shall also designate a member, or representative, of the motion picture production company to work with the Department of Economic Development and the Department of Revenue on the reporting of expenditures and other information necessary to take advantage of the tax relief afforded by this Chapter.

C.(1) Applications for the tax relief provided by this Chapter shall be accepted only from those motion picture production companies which report anticipated expenditures in the state which in the aggregate equal or exceed two hundred fifty thousand dollars in connection with the filming or production of one or more motion pictures in the state within a consecutive twelve-month period.

(2) In order to be eligible for the tax relief provided for by this Chapter, expenditures shall be made from a checking account at any financial institution in Louisiana.

(3) Applications for relief from the payment of sales and use taxes provided for by this Chapter shall be approved by the secretary of the department, after the application has been reviewed by the secretary and the recommendation of the director of the Governor's Office of Film and Television Development or the office of entertainment industry development has been considered.

D.(1) Any motion picture production company that has been approved for relief from the payment of sales and use taxes as provided for by this Chapter and which fails to expend two hundred fifty thousand dollars within a consecutive twelve-month period shall be liable for the sales and use taxes that would have been paid had the approval not been granted. The sales and use taxes shall be considered due as of the date that taxable expenditures were made.

(2) The secretary of the Department of Revenue shall promulgate rules for the implementation of this Subsection.

Acts 1990, No. 480, §1, eff. July 18, 1990; Acts 1997, No. 658, §2; Acts 2001, No. 9, §7, eff. July 1, 2001; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July 1, 2002; Acts 2003, No. 551, §3; Acts 2007, No. 456, §2, eff. July 1, 2007.