Article
LDOR Proposes New Regulation On Sales Taxes On Contractor Provided Materials Incorporated Into An Immovable
The Louisiana Department of Revenue has initiated rulemaking to amend regulations governing sales and use tax responsibilities for materials used in construction and renovation of immovable property. The proposed amendments establish new presumptions based on invoicing practices and introduce standards for rebutting those presumptions through contractual evidence. These changes will significantly impact how contractors and customers allocate tax obligations for materials, supplies, and equipment in construc
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