Appendix A. RULES AND REGULATIONS PROMULGATED IN CONNECTION WITH THE PARISH SALES AND USE TAX

Rule 27. - Sales to the United States government and the state.

Latest version.

Sales to, or services rendered for the government of the United States and its departments or agencies, or to the State of Louisiana and its departments or agencies, are exempt from the tax. This exemption applies only where the sale is made and billed directly to the governmental body and is paid directly by such body. Any transaction not strictly complying with the provisions of this rule shall be considered taxable.

                    
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