Louisiana Administrative Code
Title 13 - ECONOMIC DEVELOPMENT
Part I - Financial Incentive Programs
Chapter 5 - Industrial Ad Valorem Tax Exemption Program
Section I-521 - Inventories
Universal Citation: LA Admin Code I-521
Current through Register Vol. 50, No. 3, March 20, 2024
A. The following are not eligible for tax exemption:
1.
inventories of raw materials used in the course of manufacturing;
2. inventories of work-in-progress or
finished products;
3. any other
consumable items.
AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.
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