§305.24. Exemption; purchases by certain child advocacy organizations

            A. Purchases by Louisiana Alliance of Children's Advocacy Centers and purchases by other nonprofit entities operating as child advocacy centers as provided for in Children's Code Article 521, which are governed by a child advocacy board of directors and meet all of the other requirements provided for in Chapter 2 of Title V of the Children's Code shall be exempt from sales and use taxes levied by taxing authorities.

            B. Louisiana Alliance of Children's Advocacy Centers and each child advocacy center qualifying for the exemption provided for in this Section shall apply annually for a one-year exemption certificate. The secretary of the Department of Revenue shall promulgate rules and regulations in accordance with the Administrative Procedure Act as are necessary to implement the provisions of this Section including rules for the use of annual certificates and shall establish a form for nonprofit entities to apply for this exemption.

            Acts 2025, No. 494, §1, eff. July 1, 2025.