SALT Report 2316 – The Louisiana Attorney General issued an opinion regarding the application of sales and use taxes on:
- The sale of storm shutter devices by a wholesale supplier or manufacturer to a retail dealer for resale to an end user, and
- The sale or installation of a storm shutter device by a retail dealer to or for an end user
In his opinion, the Attorney General stated that La. R.S. 47:301 provides an exemption from sales and use tax for sales of tangible personal property for resale. More specifically, the regulation states that a wholesaler’s sale of tangible personal property to a retailer is not subject to sales and use tax, because the transaction is not a “retail sale” or a “sale at retail.”
As to whether the retail sale of the storm shutter device is subject to tax, the Attorney General referred to La. R.S. 47:301(10)(ee) which states that the term “retail sale” and “sale at retail” shall not include the sale of any storm shutter device.
Therefore, based on the facts presented, the Attorney General determined that the sale of storm shutter devices by a wholesale supplier or manufacturer to a retail dealer for resale to end users is exempt from sales and use tax. Further, the sale or installation of a storm shutter device by a retail dealer to an end user is exempt under La. R.S. 47:301 which states that installation costs are not taxable in a retail sale.
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