§ 47:305.21 — Exemption; sickle cell disease organizations

Louisiana § 47:305.21

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§305.21. Exemption; sickle cell disease organizations
A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and
the storage for use or consumption in this state of each item or article of tangible personal
property, digital products, or any taxable service, by a nonprofit organization established
prior to 1975 which conducts a comprehensive program on sickle cell disease which includes
but is not limited to free education, free testing, free counseling, and free prescriptions,
transportation, and food packages for sickle cell patients shall be exempt from sales and use
taxes levied by any taxing authority.
B.(1) An exemption certificate shall be obtained from the secretary, in accordance
with regulations prescribed by him, in order for a nonprofit organization to qualify for the
exemption provided in this Section.
(2) If the secretary denies tax exempt status pursuant to this Section, the organization
may appeal the ruling to the Board of Tax Appeals which may overrule the secretary and
grant tax exempt status to the organization.

Legislative History

Acts 2025, No. 384, §5, eff. June 20, 2025.