§305.38. Exclusions and exemptions; sheltered workshop or supported employment
provider for persons with intellectual disabilities
The sale at retail, the use, the consumption, the distribution, and the storage for use
or consumption in this state of each item or article of tangible personal property or digital
products by a sheltered workshop or a supported employment provider as defined in R.S.
39:1604.4 for persons with intellectual disabilities licensed by the Department of Children
and Family Services as a day developmental training center for persons with intellectual
disabilities shall not be subject to the sales and use taxes levied by the state or by any
political subdivision thereof.
Added by Acts 1982, No. 242, §1. H.C.R. No. 55, 1986 R.S.; Acts 2014, No. 811,
§25, eff. June 23, 2014; Acts 2019, No. 312, §4, eff. July 1, 2019; Acts 2024, 3rd Ex. Sess.,
No. 10, §1, eff. Dec. 4, 2024.