Sales Tax Articles
Sales Tax State Activity Update - November 2006
Louisiana Buildings No Longer Immoveable
Act No. 765 amends and reenacts the language related to component parts of a building or other construction. The Act removes reference to the language "an immovable" and replaces it with "a building or other construction".
Component parts of a building or other construction are things permanently attached or that cannot be removed without substantial damage to themselves or to the building or other construction. Items such as plumbing, heating, cooling, electrical or other installations are component parts as a matter of law.
The effect of the change is applied retroactively to June 29, 2005.
The full text may be accessed on the The State of Louisiana Website.
(ACT No. 765, Louisiana Legislature Regular Session, 2006)
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