La. Revenue and Taxation § 47:305.33
Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 1-3, 6-671
The sales and use taxes imposed by the state of Louisiana shall not apply to purchases of materials for the construction of and supplies for the operation of any not-for-profit retirement center owned or operated by any public trust authority or duly incorporated not-for-profit corporation. A retirement center for purposes of this Section is defined as any multipurpose facility which houses as a permanent residence senior citizens who are sixty-two years of age or older, which provides housing for the elderly, and which provides intermediate health care.
La. Revenue and Taxation § 47:305.33