Louisiana § RS 47:305.13 - Exemption; purchases by certain religious institutions
Full text of Louisiana Louisiana Civil Code § RS 47:305.13 — Exemption; purchases by certain religious institutions, with citation guidance and answers to common questions.
§ RS 47:305.13. Exemption; purchases by certain religious institutions
A. The sales and use tax levied by any taxing authority shall not apply to purchases of bibles, song books, or literature used for religious instruction classes by a church or synagogue that is recognized by the United States Internal Revenue Service as entitled to exemption under Section 501(c)(3) of the Internal Revenue Code.
B. The secretary of the Department of Revenue shall promulgate rules and regulations defining the terms "church" and "synagogue" for purposes of this exemption. The definitions shall be consistent with the criteria established by the U.S. Internal Revenue Service in identifying organizations that qualify for church status for federal income tax purposes.
C. No church or synagogue shall claim exemption from the state sales and use tax or the sales and use tax levied by any political subdivision before having obtained a certificate of authorization from the secretary of the Department of Revenue. The secretary shall develop applications for such certificates. The certificates shall be issued without charge to the institutions that qualify.
Added by Acts 1971, No. 125, §1.; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.13
What does Louisiana Civil Code § RS 47:305.13 cover?
Section RS 47:305.13 ("Exemption; purchases by certain religious institutions") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:305.13?
A common citation format is "Louisiana Civil Code § RS 47:305.13" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:305.13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.