Louisiana Revised Statutes 47:337.7 – Exemptions generally
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Terms Used In Louisiana Revised Statutes 47:337.7
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Political subdivision: means a parish, municipality, and any other unit of local government, including a school board and a special district, authorized by law to levy and collect a sales and use tax. See Louisiana Revised Statutes 47:337.6
No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by La. Rev. Stat. 47:337.8(B).
Acts 2003, No. 73, §1, eff. July 1, 2003.