Terms Used In Louisiana Revised Statutes 47:305.41

  • 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 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 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.

  Previous section
Next section  
 Chapter 2 Contents