A.  The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.

B.  “Parish councils on aging” means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor’s office.

C.  The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.

Acts 2011, No. 53, §1, eff. Oct. 1, 2011.