RS 47:305.49 - Catalog distribution; exemption

LA Rev Stat § 47:305.49 (2018) (N/A)
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§305.49. Catalog distribution; exemption

Notwithstanding any provision of law to the contrary, no sales or use tax shall be imposed by the state or any political subdivision on the value of catalogs distributed, or intended for distribution in the state, without charge to the recipient.

Acts 1989, No. 796, §1.