Louisiana Revised Statutes 47:305.9 – Exclusions and exemptions; motion picture film rental
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Terms Used In Louisiana Revised Statutes 47:305.9
- use: include the donation of food items to a food bank as defined in La. See Louisiana Revised Statutes 47:301
The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.
Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S.