Louisiana – Expanded Exemption for Construction Materials Used in the St. Bernard Project

SALT Report 2594 – The Louisiana State Legislature amended the exemption for construction materials sold to the St. Bernard Project, Inc. Current law provides a local sales and use tax exemption for sales of construction materials to the St. Bernard Project when the materials are used to rehabilitate existing residential dwellings or to construct new residential dwellings in the State. The amended law keeps the current exemption provisions but extends the exemption to include State sales and use taxes.

The provisions in House Bill 75 are effective July 1, 2013.

For Further Information

Louisiana State Legislature – House Bill 75, Laws 2013