There is a newer version of the Louisiana Laws
2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:305.52 — Exemption; custom computer software
LA Rev Stat § 47:305.52 What's This?
§305.52. Exemption; custom computer software
A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.
Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002.
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