Louisiana Administrative Code
Title 70 - TRANSPORTATION AND DEVELOPMENT
Part XXIII - Purchasing
Chapter 3 - Purchasing Rules and Regulations
Section XXIII-397 - Taxes
Universal Citation: LA Admin Code XXIII-397
Current through Register Vol. 50, No. 9, September 20, 2024
A. Pursuant to Act 1029 of the 1991 Regular Session of the Louisiana Legislature, the state and any of its agencies, boards or commissions are exempt from the Louisiana State Sales and Use Taxes.
B. Vendors are responsible for including any other applicable taxes in the bid price.
AUTHORITY NOTE: Promulgated in accordance with R.S. 39:1551-1736 and 48:204-210.
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