§305.17. Exclusions and exemptions; income from coin-operated washing and drying machines in a commercial laundromat
State sales taxes imposed by R.S. 47:302 and R.S. 47:321, as well as any sales taxes imposed by any parish, municipality, school board, or other political subdivision, within the state, shall not apply to or be imposed upon the income on receipts from any coin-operated washing or drying machine in a commercial laundromat. A commercial laundromat, for purposes of this Section, is defined to be any establishment engaged solely in the business of furnishing washing or drying laundry services by means of coin-operated machines.
Added by Acts 1975, No. 423, §1. H.C.R. No. 55, 1986 R.S.