2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:305.16 — Exclusions and exemptions; cable television installation and repair
§305.16. Exclusions and exemptions; cable television installation and repair
The sales and use taxes imposed by the state or by any political subdivision thereof shall not apply to necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to purchases made by any cable television system, but shall only apply to funds collected from the subscriber for regular service, installation and repairs.
Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
