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Code · Louisiana · Title 47 — Revenue and Taxation

RS 47:305.22

52 words·~1 min read·/la/title-47/47-831

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RS 47:305.22
§305.22. Exemption; Habitat for Humanity
The sale of construction materials to Habitat for Humanity affiliates shall be exempt from sales and use taxes imposed by any taxing authority when the materials are used in constructing new residential dwellings in this state.
Acts 2025, No. 384, §5, eff. June 20, 2025.
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