There is a newer version
of
this Statute
2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.33 - Exclusions and exemptions; nonprofit retirement centers
Universal Citation: LA Rev Stat § 47:305.33 (2017)
§305.33. Exclusions and exemptions; nonprofit retirement centers
The sales and use taxes imposed by the state of Louisiana shall not apply to purchases of materials for the construction of and supplies for the operation of any not-for-profit retirement center owned or operated by any public trust authority or duly incorporated not-for-profit corporation. A retirement center for purposes of this Section is defined as any multipurpose facility which houses as a permanent residence senior citizens who are sixty-two years of age or older, which provides housing for the elderly, and which provides intermediate health care.
Added by Acts 1981, No. 876, §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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
