§305.44. Exclusions and exemptions; raw materials used in printing process
A. The sales and use taxes imposed by the state under R.S. 47:302, R.S. 47:321, and R.S. 47:331 and by any political subdivision shall not apply to purchases and sales of the following, including all chemical supplies necessary to produce such items whether manufactured by a printer or purchased from a subcontractor:
(2) Blankets and bars.
(4) Color separations.
(6) Film, including negatives.
(7) Offset plates.
(8) Press proofs and photomechanical proofs.
(11) Rubber plates.
B. The exemption provided in Subsection A shall apply on and after the effective date of this Act.
Acts 1985, No. 847, §2, eff. July 23, 1985. H.C.R. No. 55, 1986 R.S.