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Current as of January 01, 2023 | Updated by Findlaw Staff
The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.
Cite this article: FindLaw.com - Louisiana Revised Statutes Tit. 47, § 305.9. Exclusions and exemptions; motion picture film rental - last updated January 01, 2023 | https://codes.findlaw.com/la/revised-statutes/la-rev-stat-tit-47-sect-305-9/
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