Louisiana § RS 47:305.25 - Exemption; antique motor vehicles
Full text of Louisiana Louisiana Civil Code § RS 47:305.25 — Exemption; antique motor vehicles, with citation guidance and answers to common questions.
§ RS 47:305.25. Exemption; antique motor vehicles
A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shall be granted notwithstanding any other provision of law to the contrary.
B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets all of the following criteria:
(1) Was manufactured at least thirty-five years ago.
(2) Is not used for commercial purposes. For purposes of this Subsection, "used for commercial purposes" shall not include use within this state in the production of a motion picture.
(3) Is valued at ten thousand dollars or more.
C. Registration and licensing of an antique motor vehicle shall be subject to the fees imposed by the provisions of R.S. 47:463.8(B).
Acts 2025, No. 506, §1, eff. July 1, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.25
What does Louisiana Civil Code § RS 47:305.25 cover?
Section RS 47:305.25 ("Exemption; antique motor vehicles") 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 47:305.25?
A common citation format is "Louisiana Civil Code § RS 47:305.25" (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 47:305.25 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.