2009 Louisiana Laws TITLE 47 Revenue and taxation :: RS 47:305.59 Exemption; charitable residential construction
§305.59. Exemption; charitable residential construction
The sales and use tax imposed by the state of Louisiana and all of its tax authorities shall not apply to the sale of construction materials to Habitat for Humanity affiliates or Fuller Center for Housing covenant partners located in this state when such materials are intended for use in constructing new residential dwellings in this state.
Acts 2007, No. 430, §1, eff. Oct. 1, 2007; Acts 2009, No. 464, §2, eff. July 1, 2009.
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