Current with changes from the 2024 Legislative Session
Section 47:305.44 - Exclusions and exemptions; raw materials used in printing processA. The sales and use taxes imposed by the state under R.S. 47:302, R.S. 47:321, and R.S. 47:331 and by any political subdivision shall not apply to purchases and sales of the following, including all chemical supplies necessary to produce such items whether manufactured by a printer or purchased from a subcontractor:(6) Film, including negatives.(8) Press proofs and photomechanical proofs.B. The exemption provided in Subsection A shall apply on and after the effective date of this Act.La. Revenue and Taxation § 47:305.44
Acts 1985, No. 847, §2, eff. July 23, 1985. H.C.R. No. 55, 1986 R.S.Acts 1985, No. 847, §2, eff. 7/23/1985. H.C.R. No. 55, 1986 R.S.