Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE
Chapter 2 - SALES TAX
Section 47:305.78 - Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)

La. Revenue and Taxation § 47:305.78

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Current with changes from the 2024 Legislative Session
Section 47:305.78 - Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)

The tax imposed by the political subdivisions of the state shall not apply to the lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM) if the lease, rental, or purchase is directly related to the educational mission of the institution.

La. Revenue and Taxation § 47:305.78

Acts 2022, No. 85, §1, eff. July 1, 2022.
Added by Acts 2022, No. 85,s. 1, eff. 7/1/2022.