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Rs 47:305.38 Exclusions And Exemptions; Sheltered Workshop For Persons With Intellectual Disabilities

§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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Local Government
Louisiana
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8
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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

Keywords
intellectual
disabilities
workshop
sheltered
consumption
licensed
sales
levied
storage
family