reglab/housing_qa huggingface dataset:
LA Rev Stat § 47:305.26 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.26. Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes

RS 305.26 - Exclusions and exemptions; new vehicles furnished by dealers for driver education purposes Solely for purposes of the sales or use tax levied by the state, such tax shall not be due on vehicles furnished by a dealer in new vehicles when withdrawn from inventory and furnished to a secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services. Added by Acts 1978, No. 507, §1, eff. Jan. 1, 1979. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2011, No. 294, §4.
LA Rev Stat § 47:305.27 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.27. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.27 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.28 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.28. Exclusions and exemptions; gasohol

RS 305.28 - Exclusions and exemptions; gasohol  A. The sales or use taxes imposed by the state of Louisiana or any such taxes imposed by any parish or municipality or other local entity within the state shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage, to be used or consumed in this state, of any motor fuel known as gasohol, containing a blend of at least ten percent alcohol, if the alcohol therein has been produced, fermented, and distilled in Louisiana from agricultural commodities. Alcohol to be used in gasohol must have been rendered unsuitable for human consumption at the time of its manufacture or immediately thereafter. B. Gasohol, in order to qualify for this exemption must have been dyed a color which shall be different and distinct from other gasolines. The secretary of the Department of Revenue shall designate the color used and supplied by the dealer in the manufacture of gasohol. Added by Acts 1979, No. 793, §2. Acts 1985, No. 443, §1; H.C.R. No. 55, 1986 R.S.; Acts 1997, No. 658, §2.
LA Rev Stat § 47:305.29 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.29. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.29 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.30 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.30. Exclusions and exemptions; Plaquemines Parish

RS 305.30 - Exclusions and exemptions; Plaquemines Parish  A. Notwithstanding the provisions of any other law to the contrary, the governing authority of any political subdivision in the parish of Plaquemines may exclude and exempt from any sales and use tax levied by such governing authority any item excluded and exempted from the sales and use taxes imposed by the state of Louisiana under Chapter 2 and Chapter 2-A of Title 47 of the Louisiana Revised Statutes of 1950.  B. It is expressly provided that the provisions of this Section shall also be applicable to any sales and use taxes being imposed by such governing authority as of the date this Section becomes law; provided, that no bonds or other obligations payable from the proceeds of such taxes have been issued and are outstanding.  Added by Acts 1981, No. 127, §1, eff. July 6, 1981. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.31 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.31. Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.

RS 305.31 - Repealed by Acts 2005, No. 345, §2, eff. July 1, 2005.
LA Rev Stat § 47:305.32 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.32. Repealed by Acts 1982, No. 44, §1.

RS 305.32 - Repealed by Acts 1982, No. 44, §1.
LA Rev Stat § 47:305.33 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.33. Exclusions and exemptions; nonprofit retirement centers

RS 305.33 - Exclusions and exemptions; nonprofit retirement centers  The sales and use taxes imposed by the state of Louisiana shall not apply to purchases of materials for the construction of and supplies for the operation of any not-for-profit retirement center owned or operated by any public trust authority or duly incorporated not-for-profit corporation. A retirement center for purposes of this Section is defined as any multipurpose facility which houses as a permanent residence senior citizens who are sixty-two years of age or older, which provides housing for the elderly, and which provides intermediate health care.  Added by Acts 1981, No. 876, §1. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.34 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.34. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.34 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.35 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.35. Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.

RS 305.35 - Repealed by Acts 1998, No. 4, §1, eff. June 4, 1998.
LA Rev Stat § 47:305.37 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes

RS 305.37 - Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied petroleum gases used for farm purposes  A. The state taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A) shall not apply to diesel fuel, butane, propane, or other liquefied petroleum gases used or consumed for farm purposes by a commercial farmer as defined in R.S. 47:301(30). The secretary of the Department of Revenue shall adopt and promulgate rules and regulations necessary to effectuate the exemptions granted by this Section.  B. In Rapides Parish:  (1) The parish school board may by resolution adopted by the board provide an exemption from its sales and use tax as is provided for state sales tax in Subsection A of this Section.  (2) The governing authority of a municipality may by resolution or ordinance provide an exemption as is provided for state sales tax in Subsection A of this Section from its sales and use tax and all sales and use taxes of political subdivisions levied solely within the territory of the municipality, except school board taxes.  (3) The governing authority of the parish may by resolution or ordinance provide an exemption as is provided for state sales tax in Subsection A of this Section from its sales and use tax and all sales and use taxes of political subdivisions levied within the territory of the parish and all sales taxes levied both within and without the municipality, except school board taxes.  Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1985, No. 511, §1; Acts 1985, No. 621, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 35, §1, eff. July 1, 1998; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2017, No. 378, §1, eff. Jan. 1, 2018.
LA Rev Stat § 47:305.38 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities

RS 305.38 - Exclusions and exemptions; sheltered workshop or supported employment provider 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 or a supported employment provider as defined in R.S. 39:1604.4 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; Acts 2019, No. 312, §4, eff. July 1, 2019.
LA Rev Stat § 47:305.39 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption

RS 305.39 - Exclusions and exemptions; butane, propane, or other liquefied petroleum gases purchased for private residential consumption  Solely for purposes of the sales and use taxes levied by the state, such taxes imposed by R.S. 47:302(A), R.S. 47:321(A), and R.S. 47:331(A) shall not apply to direct consumer purchases of butane, propane, or other liquefied petroleum gases for the private residential purposes of cooking and heating. Added by Acts 1983, No. 654, §1, eff. July 1, 1984. Amended by Acts 1985, No. 622, §1, eff. July 1, 1986; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.40 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.40. Exclusions and exemptions; purchases of Mardi Gras specialty items

RS 305.40 - Exclusions and exemptions; purchases of Mardi Gras specialty items A. Solely for purposes of the sales and use taxes levied by the state, such sales and use taxes imposed by R.S. 47:302, 321, and 331 shall not apply to the purchases or sales of specialty items for use in connection with Mardi Gras activities by the following organizations: (1) Carnival organizations. (2) Nonprofit organizations domiciled within Louisiana and participating in a parade sponsored by a carnival organization. B.(1) "Specialty items" for the purposes of this Section are defined as those items which are specially designed for the carnival or nonprofit organization and bear the carnival or nonprofit organization's name or insignia, including but not limited to doubloons, necklaces, cups, and coasters. (2) "Carnival organization" for the purposes of this Section is defined as an organization domiciled within Louisiana that plans to sponsor either a Mardi Gras ball or parade during the next* Mardi Gras season. Acts 1985, No. 439, §1. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2005, No. 410, §1. *As appears in enrolled bill.
LA Rev Stat § 47:305.41 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.41. Exclusions and exemptions; Ducks Unlimited; Bass Life

RS 305.41 - Exclusions and exemptions; Ducks Unlimited; Bass Life The sales and use tax imposed by the state of Louisiana or any of its local governmental subdivisions or school boards shall not apply to either the sales of Ducks Unlimited or Bass Life or any of their chapters or any rental or purchase of property or services by Ducks Unlimited or Bass Life or any of their chapters. Acts 1985, No. 512, §1, eff. July 12, 1985. H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 28, §1, eff. July 1, 1998.
LA Rev Stat § 47:305.42 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.42. Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations

RS 305.42 - Exclusions and exemptions; tickets to ballet performances of nonprofit ballet organizations Solely for purposes of the sales and use taxes levied by the state, such sales and use tax imposed by R.S. 47:302(A) and R.S. 47:321(A) shall not apply to the sale of admission tickets by any domestic nonprofit organization engaged in the preparation and presentation of any dance, drama, or any of the performing arts. Acts 1985, No. 513, §1, eff. July 12, 1985. H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.43 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.43. Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications

RS 305.43 - Exclusions and exemptions; nonprofit organizations dedicated to the conservation of fish or migratory waterfowl; nature of exemption; limitations; qualifications A. The sales and use taxes imposed by R.S. 47:302, R.S. 47:321, and R.S. 47:331 shall not apply to any sales made by a nonprofit organization dedicated exclusively to the conservation of fish or the migratory waterfowl of the North American Continent and to the preservation and conservation of wetland habitat of such waterfowl, when the entire proceeds, except for the necessary expenses connected therewith, are used in furtherance of the organization's exempt purpose. The exemption provided herein shall not apply to any event intended to yield a profit to the promoter or to any individual contracted to provide services or equipment, or both, for the event. B. Purchases by any organization qualifying hereunder shall be exempt from the payment of any sales or use taxes imposed by the state and its political subdivisions. C. This Section shall not be construed to exempt sales or purchases made in connection with regular commercial ventures of any type such as bookstores, restaurants, gift shops, commercial flea markets, or similar activities that are sponsored by organizations qualifying hereunder which are in competition with retail merchants. D. Sponsorship of any event by any organization applying for an exemption hereunder must be genuine. Sponsorship shall not be genuine in any case in which exemption from taxation is a major consideration leading to such sponsorship. E. An exemption certificate must be obtained from the secretary of the Department of Revenue, under such regulations as he shall prescribe, in order for a nonprofit organization to qualify for the exemption provided in this Section. Acts 1985, No. 835, §1. H.C.R. No. 55, 1986 R.S.; Acts 1998, No. 28, §1, eff. July 1, 1998.
LA Rev Stat § 47:305.44 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.44. Exclusions and exemptions; raw materials used in printing process

RS 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:  (1) Artwork.  (2) Blankets and bars.  (3) Chemicals.  (4) Color separations.  (5) Dies.  (6) Film, including negatives.  (7) Offset plates.  (8) Press proofs and photomechanical proofs.  (9) Layouts.  (10) Typesetting.  (11) Rubber plates.  (12) Paper.  (13) Ink.  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.
LA Rev Stat § 47:305.45 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.45. Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock

RS 305.45 - Exclusions and exemptions; per diem or car hire on freight cars, piggy-back cars, and rolling stock  A. The sales, use, and lease tax imposed by the state of Louisiana under the provisions of R.S. 47:302(A) and (B), R.S. 47:321(A) and (B) and R.S. 47:331 shall not apply to:  (1) Hourly, daily, or periodic mileage or other charges referred to as "per diem or car hire" on freight cars and other rolling stock when such charges are paid by reason of the presence of freight cars and other rolling stock owned by another on the tracks of the taxpayer;  (2) Piggy-back trailers or containers when brought into or operated as piggy-back trailers or containers in this state; and  (3) Rolling stock, such as engines, switch engines, freight cars, and machinery owned, operated, or leased by a railroad or any other person, firm, or corporation.  B. The exemptions from the state sales, use, and lease tax provided in this Section shall be applicable to any sales, use, and lease tax levied by any local government subdivision or school board.  Acts 1986, No. 476, §1, eff. July 1, 1986. H.C.R. No. 55, 1986 R.S.
LA Rev Stat § 47:305.46 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.46. Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program

RS 305.46 - Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program  A. The sales and use taxes imposed by the state of Louisiana or any political subdivision shall not apply to the purchase of the following items:  (1) Eligible food items, as defined by the United States Department of Agriculture regulations for the Food Stamp Program, when such food items are purchased with United States Food Stamp Coupons.  (2) Eligible food items authorized for purchase under the Women, Infants, and Children's (WIC) Program as administered by the Louisiana Department of Children and Family Services, when such items are purchased with WIC Program Vouchers.  B. The exemptions granted pursuant to this Section shall remain in effect as to each program only until applicable federal law, rules, or regulations permit the levy and collection of sales and use taxes on those exempted items without jeopardizing the contribution of funds by the federal government to such program.  Acts 1986, No. 1028, §1, eff. Oct. 1, 1987; Acts 1987, No. 4, §1, eff. Oct. 1, 1987.  {{NOTE: SEE ACTS 1986, NO. 1028, §2; U.S. DEPT. OF AGRICULTURE GRANTED THE EXTENSION PROVIDED FOR IN §2.}} {{NOTE: SEE ACTS 1987, NO. 4, §2.}}
LA Rev Stat § 47:305.47 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.47. Exclusions and exemptions; pharmaceutical samples distributed without charge

RS 305.47 - Exclusions and exemptions; pharmaceutical samples distributed without charge  The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics, or hospitals.  Acts 1989, No. 383, §1, eff. June 30, 1989.
LA Rev Stat § 47:305.48 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.48. Exemption; automobiles owned by military personnel

RS 305.48 - Exemption; automobiles owned by military personnel  Solely for purposes of the sales and use taxes levied by the state, motor vehicles subject to the vehicle registration tax previously purchased in another state by active duty military personnel stationed in Louisiana, shall, at the time of transfer of registration, be exempt from such use tax imposed by this Chapter if a sales tax was imposed and collected upon the purchase of the motor vehicle by the state in which the vehicle was purchased and the purchaser was a resident or stationed in the state where the taxes were paid. The motor vehicle shall continue to be exempt from such use tax as long as the registered owner remains on active duty in any branch of the armed forces of the United States and is stationed in Louisiana.  Acts 1989, No. 435, §1; Acts 2003, No. 73, §1, eff. July 1, 2003.
LA Rev Stat § 47:305.49 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.49. Catalog distribution; exemption

RS 305.49 - Catalog distribution; exemption  Notwithstanding any provision of law to the contrary, no sales or use tax shall be imposed by the state or any political subdivision on the value of catalogs distributed, or intended for distribution in the state, without charge to the recipient.  Acts 1989, No. 796, §1.
LA Rev Stat § 47:305.51 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.51. Exemption; utilities used by steelworks and blast furnaces

RS 305.51 - Exemption; utilities used by steelworks and blast furnaces A. The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to sales or purchases of utilities used by steelworks, blast furnaces, coke ovens, or rolling mills with more than one hundred twenty-five full-time employees, which are classified by the Louisiana Workforce Commission within Sector 331111 of the North American Industry Classification System as it existed in 2002. However, this exemption shall not apply to utilities used in and around the production of coke in oil refineries and the use of coke in oil refineries and other chemical processes. B. For purposes of this exemption, the term "utilities" shall mean sales of steam, water, electric power or energy, and natural gas. Acts 1998, No. 28, §2; Acts 2001, 1st Ex. Sess., No. 5, §1, eff. March 27, 2001; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 443, §1, eff. July 1, 2009.
LA Rev Stat § 47:305.52 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.52. Exemption; custom computer software

RS 305.52 - Exemption; custom computer software A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software. Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002.
LA Rev Stat § 47:305.53 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.53. Exclusions and exemptions; sickle cell disease organizations

RS 305.53 - Exclusions and exemptions; sickle cell disease organizations A. The sale at retail, the rental or lease, 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, or any taxable service, by a nonprofit organization established prior to 1975 which conducts a comprehensive program on sickle cell disease which includes but is not limited to free education, free testing, free counseling, and free prescriptions, transportation, and food packages for sickle cell patients shall not be subject to the sales and use taxes levied by the state or by any other tax authority. B.(1) An exemption certificate shall be obtained from the secretary, under such regulations as she shall prescribe, in order for a nonprofit organization to qualify for the exemption provided in this Section. (2) In the event the secretary denies tax exempt status under this Section, the organization may appeal such ruling to the Louisiana Board of Tax Appeals, which may overrule the secretary and grant tax exempt status to the organization. Acts 2005, No. 278, §1, eff. July 1, 2005.
LA Rev Stat § 47:305.55 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.55. Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.

RS 305.55 - Terminated on June 30, 2007, by Acts 2005, 1st Ex. Sess., No. 47, §2.
LA Rev Stat § 47:305.56 (2021)
2021 Louisiana Laws|Revised Statutes|Title 47 - Revenue and Taxation|§305.56. Exemption; off-road vehicles; out-of-state buyers

RS 305.56 - Exemption; off-road vehicles; out-of-state buyers The sales and use tax imposed by the state of Louisiana shall not apply to the sale of off-road vehicles when purchased by a buyer who, at the time of purchase, presents proof to the seller that he is domiciled in another state and signs an affidavit that he has paid or will pay the sales and use tax on the off-road vehicle in the state in which he is domiciled within sixty days after the date of purchase or delivery, whichever is later; provided that the state in which the buyer is domiciled provides a similar exemption. A valid out-of-state driver's license or state-issued picture identification card shall constitute sufficient proof that the buyer is domiciled in another state. Acts 2007, No. 291, §1, eff. Oct. 1, 2007.