There is a newer version of the Louisiana Laws
2011 Louisiana Laws
Revised Statutes
TITLE 47 — Revenue and taxation
RS 47:855 — Exemption from tax
LA Rev Stat § 47:855 What's This?
§855. Exemption from tax
Smoking and chewing tobacco purchased by or for state institutions for issue to the inmates of the same is hereby exempted from the taxes levied by this Chapter, provided, nothing in this Section shall be construed to exempt the tax on manufactured cigarettes and cigars.
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