§305.25. Exemption; antique motor vehicles

            A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shall be granted notwithstanding any other provision of law to the contrary.

            B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets all of the following criteria:

            (1) Was manufactured at least thirty-five years ago.

            (2) Is not used for commercial purposes. For purposes of this Subsection, "used for commercial purposes" shall not include use within this state in the production of a motion picture.

            (3) Is valued at ten thousand dollars or more.

            C. Registration and licensing of an antique motor vehicle shall be subject to the fees imposed by the provisions of R.S. 47:463.8(B).

            Acts 2025, No. 506, §1, eff. July 1, 2025.