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2018 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.38 - Exclusions and exemptions; sheltered workshop for persons with intellectual disabilities
Universal Citation: LA Rev Stat § 47:305.38 (2018)
§305.38. Exclusions and exemptions; sheltered workshop for persons with intellectual disabilities
The sale at retail, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property by a sheltered workshop for persons with intellectual disabilities licensed by the Department of Children and Family Services as a day developmental training center for persons with intellectual disabilities shall not be subject to the sales and use taxes levied by the state or by any political subdivision thereof.
Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.; Acts 2014, No. 811, §25, eff. June 23, 2014.
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