Louisiana Administrative Code
Title 13 - ECONOMIC DEVELOPMENT
Part I - Financial Incentive Programs
Chapter 13 - Louisiana Biomedical Research and Development Park Program
Section I-1315 - Rebates on Sales/Use Taxes
Universal Citation: LA Admin Code I-1315
Current through Register Vol. 50, No. 3, March 20, 2024
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.
AUTHORITY NOTE: Promulgated in accordance with R.S. 46:811 et seq.
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