Louisiana Statutes
§ 47:305.9 — Exclusions and exemptions; motion picture film rental
Louisiana § 47:305.9
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:305.9 (Exclusions and exemptions; motion picture film rental) 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. § 47:305.9 (2026).
Text
The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.
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Legislative History
Added by Acts 1964, No. 27, §1. H.C.R. No. 55, 1986 R.S.
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Bluebook (online)
Louisiana § 47:305.9, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A305.9.