RS 47:305.78     

§305.78. Exemption; lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM)

            The tax imposed by the political subdivisions of the state shall not apply to the lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM) if the lease, rental, or purchase is directly related to the educational mission of the institution.

            Acts 2022, No. 85, §1, eff. July 1, 2022.