Louisiana Revised Statutes 47:305.49 – Catalog distribution; exemption
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Terms Used In Louisiana Revised Statutes 47:305.49
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
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.