La. Admin. Code tit. 13 § I-521

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

Section I-521 - Inventories

A. The following are not eligible for tax exemption:

1. inventories of raw materials used in the course of manufacturing;

2. inventories of work-in-progress or finished products;

3. any other consumable items.

La. Admin. Code tit. 13, § I-521

Adopted by the Board of Commerce and Industry, December 9, 1946, amended and 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 37:2379 (August 2011), Amended by the Department of Economic Development, Office of Business Development, LR 431136 (6/1/2017), Amended LR 441422 (8/1/2018).

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