La. Admin. Code tit. 13 § I-509

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-509 - Integral Parts of the Manufacturing Operation

A. Property that is an integral part of the manufacturing operation is eligible for the tax exemption.

B. The following activities are considered to be integral to the manufacturing process:

1. quality control/quality assurance;

2. packaging;

3. transportation of goods on the site during the manufacturing process;

4. other on site essential activities as approved by the secretary and the board.

La. Admin. Code tit. 13, § I-509

Promulgated by the Department of Economic Development, Office of Commerce and Industry, LR 20:866 (August 1994), amended by the Department of Economic Development, Office of Business Development, LR 37:2378 (August 2011), Amended by the Department of Economic Development, Office of Business Development, LR 431135 (6/1/2017), Amended LR 441421 (8/1/2018).

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.