Louisiana – Ruling Regarding Taxability of Repair Parts for Rental Equipment Suspended

SALT Report 2744 – The Louisiana Department of Revenue is temporarily suspending Revenue Ruling No. 13-003 which addresses whether parts and materials purchased by equipment lease or rental dealers to repair and maintain their lease or rental equipment are excluded from Louisiana sales tax.

This suspension is effective July 18, 2013.

For Further Information

Louisiana Department of Revenue – Revenue Information Bulletin No. 13-014