La. Corporations and Associations § 12:425
Current with operative changes from the 2024 Third Special Legislative Session
Each cooperative shall pay annually, on or before the first day of July, to the department of revenue, a fee of ten dollars for each one hundred persons or fraction thereof to whom electricity is supplied within the state by it, but shall be exempt from all other excise and income taxes whatsoever.
La. Corporations and Associations § 12:425