Louisiana § 47:305.66 Exemption; parish councils on aging

Louisiana Statutes

§ 47:305.66 — Exemption; parish councils on aging

Louisiana § 47:305.66

Title 47Revenue and Taxation

This text of Louisiana § 47:305.66 (Exemption; parish councils on aging) 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. § 47:305.66 (2026).

Text

A.The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.

B."Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.

C.The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.

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A. The sales and use tax imposed by the state of Louisiana shall not apply to parish councils on aging located in this state.
B. "Parish councils on aging" means the sixty-four nonprofit domestic corporations domiciled one per parish and dedicated to delivering state-approved services directly to senior citizens, administered and supervised by the office of elderly affairs of the governor's office.
C. The secretary of the Department of Revenue shall promulgate rules and regulations necessary to implement the provisions of this Section.