Louisiana Revised Statutes 47:305.68 – Exemption; Fore!Kids Foundation
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Terms Used In Louisiana Revised Statutes 47:305.68
- Rental: means the renting of automobiles and the possession or use thereof by the renter, for a consideration, without the transfer of the title of such property for a period less than one hundred eighty days. See Louisiana Revised Statutes 47:301
- use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
The sales and use tax imposed by the state of Louisiana or any political subdivisions shall not apply to the purchase, use, or rental of materials, services, property, and supplies, by the Fore!Kids Foundation, whose primary purpose is to fund children’s service organizations from monies raised from golfing events.
Acts 2011, No. 374, §1, eff. June 30, 2011.