La. Revenue and Taxation § 47:305.52

Current with changes from the 2024 Legislative Session

Section 47:305.52 - Exemption; custom computer software

A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.

La. Revenue and Taxation § 47:305.52

Acts 2002, 1st Ex. Sess., No. 7, §1, eff. July 1, 2002.

Acts 2002, 1st Ex. Sess., No. 7, §1, eff. 7/1/2002.