Sales Tax State Activity Update - July 2005

Louisiana Exempts Rail Rolling Stock

Effective July 1, 2005, the state's sales and use tax does not apply to rail rolling stock in either interstate or intrastate commerce.

In addition, the state sales and use tax does not apply to parts or services used in the fabrication, modification, or repair of rail rolling stock.

The act also permits local jurisdictions, by ordinance, to exemption from sales and use tax parts or services used in the fabrication, modification, or repair of rail rolling stock.

The full text can be accessed here.

(HB.1547, June 6, 2005) 07/05

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