Louisiana § RS 47:305.21 - Exemption; sickle cell disease organizations
Full text of Louisiana Louisiana Civil Code § RS 47:305.21 — Exemption; sickle cell disease organizations, with citation guidance and answers to common questions.
§ RS 47:305.21. Exemption; sickle cell disease organizations
A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property, digital products, or any taxable service, by a nonprofit organization established prior to 1975 which conducts a comprehensive program on sickle cell disease which includes but is not limited to free education, free testing, free counseling, and free prescriptions, transportation, and food packages for sickle cell patients shall be exempt from sales and use taxes levied by any taxing authority.
B.(1) An exemption certificate shall be obtained from the secretary, in accordance with regulations prescribed by him, in order for a nonprofit organization to qualify for the exemption provided in this Section.
(2) If the secretary denies tax exempt status pursuant to this Section, the organization may appeal the ruling to the Board of Tax Appeals which may overrule the secretary and grant tax exempt status to the organization.
Acts 2025, No. 384, §5, eff. June 20, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.21
What does Louisiana Civil Code § RS 47:305.21 cover?
Section RS 47:305.21 ("Exemption; sickle cell disease 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 47:305.21?
A common citation format is "Louisiana Civil Code § RS 47:305.21" (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 47:305.21 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.