La. Revenue and Taxation § 47:337.7
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47:337.8(B).
La. Revenue and Taxation § 47:337.7