Louisiana § RS 47:305.38 - Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
Full text of Louisiana Louisiana Civil Code § RS 47:305.38 — Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities, with citation guidance and answers to common questions.
§ RS 47:305.38. Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities
The sale at retail, 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 or digital products by a sheltered workshop or a supported employment provider as defined in R.S. 39:1604.4 for persons with intellectual disabilities licensed by the Department of Children and Family Services as a day developmental training center for persons with intellectual disabilities shall not be subject to the sales and use taxes levied by the state or by any political subdivision thereof.
Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.; Acts 2014, No. 811, §25, eff. June 23, 2014; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess., No. 10, §1, eff. Dec. 4, 2024.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.38
What does Louisiana Civil Code § RS 47:305.38 cover?
Section RS 47:305.38 ("Exclusions and exemptions; sheltered workshop or supported employment provider for persons with intellectual disabilities") 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 47:305.38?
A common citation format is "Louisiana Civil Code § RS 47:305.38" (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 47:305.38 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.