{"data":{"id":"us-la/rs-47-1515.1","jurisdiction":"us-la","citation":"RS 47:1515.1","heading":"Sales tax refund; new housing construction","body":"A. Any person who restores, renovates, or rehabilitates an existing structure or builds or causes the building of a new house and associated improvements in an approved housing development area pursuant to the provisions of R.S. 40:582.1 through 582.7 shall be entitled to a refund of the amount of local sales tax paid and collected under the provisions of R.S. 47:1515, if any, as a consequence of the purchase of materials used in the construction of such new house upon showing that he has complied with the provisions of R.S. 40:582.7.\nB. The secretary of the Department of Revenue is authorized to prescribe the forms and regulations for use in carrying out the provisions of this Section.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101234","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:38Z","sha256":"872b9993d5caac26e7534bf68c7175c605b7a8b6bbd4c2cb39dbeffeadbe621f","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1515","next":"us-la/rs-47-1515.2"},"notice":"GroundRules: Original legal text. Not legal advice."}