Corporations, at least 50 percent of whose outstanding and issued
common shares are owned by
individuals who have maintained their domiciles in
Louisiana for at least one year prior to bidding on work;
Affidavit of Residence-If
you are an individual seeking a permit for work to be
performed on your
you may submit an
affidavit as documentation of residency to the State of
Department of Revenue and Taxation.
Partnerships, associations, and other legal
entities in which resident corporations or individuals
have at least a 50 percent ownership interest.
Other persons not mentioned above, including individuals,
associations, and other legal entities shall be considered
nonresidents and shall be subject to the contract
registration and bond requirements of R.S. 47:9 and 47:306(0).
Louisiana Department of Revenue and Taxation
Sales Tax Division
Phone: (225) 925-7356 for additional information