La. R.S. 47:337.11.4 — Local taxes; prohibition on levy of local taxes on nongaming incentives or

inducements
A.(1) Except as expressly provided in R.S. 33:4574.11 or by express written
agreement duly signed and consented by a local governing authority and the holder of a
license as defined in R.S. 27:44 and provided for in Chapter 4 of Title 27 of the Louisiana
Revised Statutes of 1950, no local governing authority, including a local political subdivision
or school board, shall levy any fee or tax on nongaming incentives or inducements granted
by such licensee to a patron on a complimentary basis, or solely through the redemption of
rewards from a loyalty rewards program, including room stays. If nongaming incentives or
inducements are granted to a patron by a licensee on a discounted basis, or partially through
the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be
limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to
the extent of the discount or rewards.
(2) Except as expressly provided in R.S. 33:4574.11 or by express written agreement
duly signed and consented to by a local governing authority and the holder of a license as
defined in R.S. 27:353 and provided for in Chapter 7 of Title 27 of the Louisiana Revised
Statutes of 1950, no local governing authority, including a local political subdivision or
school board, shall levy any fee or tax on nongaming incentives or inducements granted by
such licensee to a patron on a complimentary basis, or solely through the redemption of
rewards from a loyalty rewards program, including room stays. If nongaming incentives or
inducements are granted to a patron by a licensee on a discounted basis, or partially through
the redemption of rewards from a loyalty rewards program, any fee or taxes levied shall be
limited to the actual cash portion, if any, paid by the patron, and no tax shall be applied to
the extent of the discount or rewards.
B. No provision of this Section shall be construed to change the definition of net
gaming proceeds for the purpose of the taxes provided for pursuant to Title 27 of the
Louisiana Revised Statutes of 1950, nor shall it increase any allowance for promotional play
provided for by law.
C. Notwithstanding any other provision of this Section to the contrary, nothing in
this Section shall be interpreted to restrict the imposition of sales or use tax on the following:
(1) Any sales tax levied upon the purchase by a licensee of tangible personal
property, including meals and beverages, used as a complimentary incentive or inducement.
(2) Any use tax levied upon the use by a licensee of tangible personal property,
including meals and beverages, used as a complimentary incentive or inducement.
(3) Any sales or use tax due on parking, admissions, or entertainment provided on
a complimentary or discounted basis if that tax is otherwise due under applicable law.