TITLE 33. MUNICIPALITIES AND PARISHES
CHAPTER 6. TAXATION AND FISCAL AFFAIRS
PART I. SPECIAL TAXES
SUBPART D. SALES TAXES
33:2718.2 Credit for monies paid
A. A credit against the sales and use tax imposed by any political subdivision of the state shall be granted to a taxpayer who paid monies, whether or not paid in error, absent bad faith, based upon a similar tax, levy, or assessment upon the same tangible personal property in a political subdivision of another state, or a political subdivision of this state. The credit granted herein shall only be applicable when a similar taxing authority is seeking to impose and collect a similar tax, levy or assessment from a taxpayer upon the same tangible personal property for which the taxpayer has paid a similar tax, levy or assessment to a similar taxing authority.
B. The credit provided herein for monies paid to a political subdivision of another state shall be granted only in the case where the political subdivision of another state to which monies have been paid grants a similar credit. The credits granted by this provision shall not exceed the amount of money paid to a political subdivision of another state, or political subdivisions of this state.
C. (1) The proof of payment to a political subdivision of another state or a political subdivision of this state shall be made in accordance with the rules adopted by the secretary of the Department of Revenue under R.S. 47:303(A). Except as provided in Paragraph (2) of this Subsection, in no event shall the credit be greater than the tax imposed by the political subdivision upon the particular tangible personal property that is subject of the sales and use tax.
(2) The credit granted for taxes in any political subdivision in a parish in which no local sales and use tax is levied and imposed shall be the amount of taxes that would have been collected by the political subdivision at the tax rate imputed to that political subdivision. The imputed tax rate shall be the lowest tax levied and imposed by a similar taxing authority in this state as determined by the Department of Revenue.
D. For purposes of this Section, "taxpayer" shall mean the final consumer who has paid the applicable local tax directly to the taxing authority of a political subdivision or the vendor or seller who has collected the tax from the final consumer and remitted the tax to the taxing authority of a political subdivision. In no instance shall a vendor or seller be denied a credit for taxes paid in error to a political subdivision.
E. (1) Notwithstanding any other law to the contrary, no person shall be taxed with respect to a particular event more than once, provided that the person collecting and remitting taxes can produce to the local tax collector documentary evidence to show a good faith effort to recover taxes paid to the incorrect taxing jurisdiction. Such documentary evidence shall consist of the following:
(a) A formal request for refund by certified mail which includes all evidence supporting such claim to the taxing jurisdiction paid in error.
(b) A second request for refund by certified mail if no response was received within sixty days of the first refund request.
(c) Either the response approving or denying the first or second refund request, whichever may be applicable, or an affidavit from the person stating that no response was received within sixty days of the second refund request.
(2) The taxing jurisdiction shall not impose penalties or interest on taxes erroneously paid to another jurisdiction unless the erroneous payment was the result of intentional conduct of gross negligence on the part of the persons collecting and remitting taxes. In instances where a legitimate disagreement exists as to which taxing authority is owed, the involved taxing authorities shall resolve the dispute among themselves through any legal means.
F. For the purposes of this Section a similar taxing authority is a political subdivision having and performing the same governmental functions as the political subdivision seeking to impose the sales or use tax.
Added by Acts 1983, No. 447, §1, eff. Jan. 1, 1984; Amended by Acts 1990, No. 739, §1; Acts 1991, No. 621, § 1; Acts 1996, No. 31, §1, eff. July 1, 1996.