La. Revenue and Taxation § 47:305.71

Current with changes from the 2024 Legislative Session

Section 47:305.71 - Exemption; St. Bernard Project, Inc

The sales and use tax imposed by the state of Louisiana or any political subdivision as defined in R.S. 47:337.6 shall not apply to the sale of construction materials to the St. Bernard Project, Inc. when such materials are intended for use in rehabilitating existing residential dwellings or constructing new residential dwellings in this state.

La. Revenue and Taxation § 47:305.71

Acts 2012, No. 266, §1, eff. July 1, 2012; Acts 2013, No. 300, §1, eff. July 1, 2013.

Amended by Acts 2013, No. 300,s. 1, eff. 7/1/2013.

Acts 2012, No. 266, §1, eff. 7/1/2012.