Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:338.26 — Cumulative nature of tax; collection
The sales tax authorized by R.S. 47:338.1 shall be in addition to all other taxes and shall be collected at the same time and in the same manner and pursuant to the definitions, practices and procedure set forth in R.S. 47:301 through 317.
Source: official text