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2021 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§855. Exemption from tax
Universal Citation: LA Rev Stat § 47:855 (2021)
RS 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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