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2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.42 - Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
Universal Citation: LA Rev Stat § 47:305.42 (2017)
§305.42. Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations
Solely for purposes of the sales and use taxes levied by the state, such sales and use tax imposed by R.S. 47:302(A) and R.S. 47:321(A) shall not apply to the sale of admission tickets by any domestic nonprofit organization engaged in the preparation and presentation of any dance, drama, or any of the performing arts.
Acts 1985, No. 513, §1, eff. July 12, 1985. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
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