Louisiana § 27:227 Corporation exemptions; local regulation and taxation

Louisiana Statutes

§ 27:227 — Corporation exemptions; local regulation and taxation

Louisiana § 27:227

Title 27Louisiana Legislature

This text of Louisiana § 27:227 (Corporation exemptions; local regulation and taxation) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

La. Stat. Ann. § 27:227 (2026).

Text

A.Corporation operations are exempt from and no political subdivision may enact any measure to require licensing, to regulate, to impose fees, or to tax corporation operations.

B.The corporation and its operations are exempt from taxation by the state, specifically including but not limited to state sales tax, income tax, corporation franchise tax, and occupational license taxes, if any.

C.Nothing in this Section shall be construed to exempt any corporation employee from taxation as otherwise provided by law.

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A. Corporation operations are exempt from and no political subdivision may enact any measure to require licensing, to regulate, to impose fees, or to tax corporation operations.
B. The corporation and its operations are exempt from taxation by the state, specifically including but not limited to state sales tax, income tax, corporation franchise tax, and occupational license taxes, if any.
C. Nothing in this Section shall be construed to exempt any corporation employee from taxation as otherwise provided by law.