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Rs 47:305.11 Exclusions And Exemptions; Contracts Prior To And Within Ninety Days Of Tax Levy

§305.11. Exclusions and exemptions; contracts prior to and within ninety days of tax levy

A. No new or additional sales or use tax shall be applicable to sales of materials or

services involved in lump sum, unit price, fixed fee, or guaranteed maximum price

construction contracts entered into and reduced to writing prior to the effective date of the

statute or ordinance levying same or to sales or services involved in such contracts entered

into and reduced to writing within ninety days thereafter, if such contracts involve

contractual obligations undertaken prior to such effective date and were computed and bid

on the basis of sales taxes at the rates effective and existing prior to such effective date.

B. This Section shall apply to sales and use taxes now or hereafter levied by the state

of Louisiana or by any parish, municipality or other political subdivision thereof, whether

such levy is under authority of general or special laws of the state or under powers granted

in local charters or under any other authority or grant of the power to levy and collect sales

or use taxes.

Added by Acts 1970, No. 7, §1. H.C.R. No. 55, 1986 R.S.; Acts 2017, No. 209, §1,

eff. June 14, 2017.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

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