Louisiana Statutes
§ 47:305.17 — Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
Louisiana § 47:305.17
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:305.17 (Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat) 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. § 47:305.17 (2026).
Text
State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivision, within the state, shall not apply to or be imposed upon the income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this Section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.
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Related
Ferrara v. SECRETARY, DEPT. OF REV.
688 So. 2d 147 (Louisiana Court of Appeal, 1997)
Legislative History
Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S.
Nearby Sections
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Bluebook (online)
Louisiana § 47:305.17, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A305.17.