2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:1124 Relief from payment of state sales and use tax

§1124.  Relief from payment of state sales and use tax

Until January 1, 2006, any motion picture production company that intends to expend in the aggregate two hundred fifty thousand dollars or more in connection with the filming or production of one or more state-certified productions in the state of Louisiana within any consecutive twelve-month period shall, upon making application for and meeting the requirements as provided in this Chapter, be relieved from the payment of state sales and use taxes on funds so expended in Louisiana in connection with the filming or production of a state-certified production.  The production of television coverage of news and athletic events is specifically excluded from the provisions of this Chapter.  The provisions of this Chapter shall not apply to any sales and use tax levied by any local governmental subdivision.

Acts 1990, No. 480, §1, eff. July 18, 1990; Acts 2002, 1st Ex. Sess., No. 5, §1, eff. July 1, 2002; Acts 2005, No. 456, §1.

NOTE:  Acts 2005, No. 456, §2, provides that the "Act shall become effective for taxable years beginning after December 31, 2005, and shall not apply to state-certified productions that have received an effective initial certification date that is prior to December 31, 2005.  For state-certified infrastructure projects, this Act shall become effective on or after July 1, 2005."