Louisiana Statutes
§ 47:338.195 — Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax
Louisiana § 47:338.195
JurisdictionLouisiana
Title 47Revenue and Taxation
This text of Louisiana § 47:338.195 (Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax) 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. § 47:338.195 (2026).
Text
Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district from the sales and use tax levied by such taxing authority.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Added by Acts 1982, No. 612, §2; Redesignated from R.S. 33:2739 pursuant to Acts 2011, No. 248, §4.
Nearby Sections
15
§ 47:338.10
Tax authorized; Iberia Parish§ 47:338.100
Tax as additional; collection§ 47:338.101
Purpose of tax; dedication of revenues§ 47:338.102
Bonds§ 47:338.103
Proceedings validated§ 47:338.106
Livingston Parish School Board; authority to levy additional sales tax; purpose; use of proceedsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 47:338.195, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/47%3A338.195.