Form R -1359 - Sales Tax Exemption Certificate For Purchases Of Equipment By Bona Fide Organized Volunteer And Public Fire Departments
Download a blank fillable Form R -1359 - Sales Tax Exemption Certificate For Purchases Of Equipment By Bona Fide Organized Volunteer And Public Fire Departments in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form R -1359 - Sales Tax Exemption Certificate For Purchases Of Equipment By Bona Fide Organized Volunteer And Public Fire Departments with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1R -1359 (11/07)
Sales Tax Exemption Certificate
for Purchases of Equipment by Bona Fide Organized
Volunteer and Public Fire Departments
Louisiana R.S. 47:301(10)(o)
PLEASE PRINT OR TYPE.
Vendor
Address
City
State
ZIP
Property Purchased
Louisiana R.S. 47:301(10)(o) provides that “For the purposes of sales and use taxes imposed by the
state or any local governmental subdivision or school board, the term ‘sale at retail’ shall not include the
sale or purchase of equipment used in fire fighting by bona fide volunteer and public fire departments.”
The Department of Revenue interprets this exclusion to apply not only to the implements actually used
in fire fighting, but also to all necessary firehouse equipment and special apparel used in fighting fires.
These include, but are not limited to, communication equipment, rubber suits, boots and helmets worn
by firemen, axes, ladders, buckets, and the furnishings of a firehouse necessary to its operation, in-
cluding bedding and cooking facilities. The exclusion does not apply to property intended solely for the
entertainment or recreation of the firemen, to any taxable services furnished to the volunteer or public fire
department, or to purchases of property or services by a private (industrial) fire department.
NOTE: Municipal and parochial fire departments that are created by local ordinances and are instru-
mentalities of local government must use Form R-1056, Exemption Certificate—Purchases by Political
Subdivisions.
This certifies that the below named organization is a bona fide organized volunteer or public fire department
and the purchases made from the vendor listed above will be used in fire fighting and are excluded for all
Louisiana state and local sales taxes in accordance with Louisiana R.S. 47:301(10)(o) and its regulations.
Volunteer or Public Fire Department
Address
City
State
ZIP
Purchasing Officer/Agent
Title
Signature
Date (dd/mm/yyyy)
X
Any purchasing officer/agent who fraudulently signs this certificate without intent to use the property purchased
as fire-fighting equipment is subject to all the penalties provided for by Title 47 of the Louisiana Revised
Statutes of 1950.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form R-1383 - Sales Tax Exemption Certificate For Purchases Of Machinery And Equipment Used By A Motor Vehicle Manufacturer
Financial
Form R-1323 - Sales Tax Exemption Certificate For Purchases Of Food Items By Certain Nonpublic Schools Or Nonprofit Organizations
Financial
Form R-1044 - Sales Tax Exemption Certificate For Purchases Of Motor Vehicles By The Chitimacha Indian Tribe Or Its Tribal Government Agencies
Financial
Form R-1356 - Sales Tax Exemption Certificate For Purchases By The Federal Government Authorized By The U.s. Constitution - 2007
Financial
Form R -1356 - Sales Tax Exemption Certificate For Purchases By The Federal Government Authorized By The U.s. Constitution
Financial
Form R-1317 - Sales Tax Exemption Certificate For Equipment Purchased By Certain Radio Stations. Revised Statute 47:301(16)(n) - 2007
Financial
Form R-1317 - Sales Tax Exemption Certificate For Equipment Purchased By Certain Radio Stations
Financial
Form R-1304 - Sales Tax Exemption Certificate For Certain Purchases And Leases For The Federal Government Or The U.s. Department Of Navy - 2007
Financial
Related Categories
Parent category: Financial