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2019 Louisiana Laws
Revised Statutes
Title 9 - Civil Code-Ancillaries
§3362. Taxes
Universal Citation:
LA Rev Stat § 9:3362 (2019)
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RS 3362 - Taxes
Rental-purchase agreements, as defined by R.S. 9:3352, shall be deemed to be sales for state and local tax purposes only. The tax due on such transactions shall be payable in equal monthly installments over the entire term of the rental-purchase agreement, rather than at the inception of the agreement.
Acts 1991, No. 204, §1, eff. Jan. 1, 1992.
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