La. Admin. Code tit. 13 § I-1315

Current through Register Vol. 50, No. 12, December 20, 2024

Section I-1315 - Rebates on Sales/Use Taxes

A. The contract will not authorize the applicant to make tax-free purchases from vendors.

B. State sales and use tax rebates shall be filed according to official Department of Revenue and Taxation procedures.

C. Local sales and use tax rebates shall be filed in the manner prescribed by the local taxing authority.

La. Admin. Code tit. 13, § I-1315

Promulgated by the Department of Economic Development, Office of Commerce and Industry, Division of Financial Incentives, LR 19:1542 (December 1993).

AUTHORITY NOTE: Promulgated in accordance with R.S. 46:811 et seq.