Louisiana § RS 47:305.16 - Exemption; purchases by certain nonprofit organizations
Full text of Louisiana Louisiana Civil Code § RS 47:305.16 — Exemption; purchases by certain nonprofit organizations, with citation guidance and answers to common questions.
§ RS 47:305.16. Exemption; purchases by certain nonprofit organizations
A. Purchases by a nonprofit entity which sells donated goods and spends seventy-five percent or more of its revenues on directly employing or training for employment persons with disabilities or workplace disadvantages shall be exempt from sales and use taxes levied by the state and any political subdivision whose boundaries are coterminous with the state.
B. Each nonprofit entity electing to utilize the exemption provided for in this Section shall apply annually for a one-year exemption certificate. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section including rules for the use of annual certificates and shall establish a form for nonprofit entities to apply for this exemption.
Added by Acts 1974, No. 593, §1. H.C.R. No. 55, 1986 R.S.; 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 47:305.16
What does Louisiana Civil Code § RS 47:305.16 cover?
Section RS 47:305.16 ("Exemption; purchases by certain nonprofit organizations") 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 47:305.16?
A common citation format is "Louisiana Civil Code § RS 47:305.16" (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 47:305.16 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.