Louisiana Revised Statutes Tit. 51, § 692.3. Exemptions

(1) The sale or exchange of any articles, goods, wares, and merchandise produced, manufactured, or mined by the Department of Public Safety and Corrections with and from labor of inmates thereof, to or with any department, institution, agency, or political subdivision of the state and any penal, charitable, reformatory, or custodial institutions, the major portion of whose maintenance is contributed by this state or any of the political subdivisions thereof for the use or consumption of said institution, or for the use or consumption of the population therein contained.

(2) The sale of any articles, goods, wares, and merchandise produced, manufactured, or mined by the Department of Public Safety and Corrections with and from labor of inmates thereof to a private, nonprofit, tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code.

(3) The sale of goods or products manufactured in a certified Private Sector/Prison Industry Enhancement Program as provided for in 18 U.S.C. 1761.