Louisiana § RS 47:855 - Exemption from tax
Full text of Louisiana Louisiana Civil Code § RS 47:855 — Exemption from tax, with citation guidance and answers to common questions.
§ RS 47:855. Exemption from tax
A. Smoking and chewing tobacco purchased by or for state institutions for issue to the inmates of the same is hereby exempted from the taxes levied by this Chapter; however, nothing in this Subsection shall be construed to exempt the tax on manufactured cigarettes and cigars.
B.(1)(a) No tax levied by this Chapter shall apply to the furnishing of a product at no charge as a sample in a business-to-business exchange at, or in conjunction with, a conference, convention, exposition, trade show, professional or trade association event, business or professional meeting, corporate event, or exhibition of any kind held in this state.
(b)(i) For purposes of this Subsection, "business-to-business exchange" means the distribution by a business of free samples in a limited quantity with nominal value to another business as part of a genuine effort to sell or market the product being sampled to that business.
(ii) For purposes of this Subparagraph, "nominal value" means a value which is so small or slight that it is not considered real or substantial in comparison with what might reasonably be expected.
(2) The exemption provided for in this Subsection shall terminate on August 1, 2033, and shall have no effect on and after that date.
Amended by Acts 2023, No. 297, §2.
Frequently Asked Questions About Louisiana § RS 47:855
What does Louisiana Civil Code § RS 47:855 cover?
Section RS 47:855 ("Exemption from tax") 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 47:855?
A common citation format is "Louisiana Civil Code § RS 47:855" (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 47:855 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.