{"data":{"id":"us-la/rs-47-301.7","jurisdiction":"us-la","citation":"RS 47:301.7","heading":"Sales and use tax exemptions; uniformity of base","body":"Beginning January 1, 2026, no new sales and use tax exemption, exclusion, credit, or rebate shall be enacted by the legislature unless the exemption, exclusion, credit, or rebate is applicable to sales and use taxes levied by all taxing authorities.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=1430314","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:21Z","sha256":"a5f8966f7365a97d6754247a6705a3901868e6f26b439a6013193f3aae8b06b8","source_id":"us-la","stale":false,"prev":"us-la/rs-47-301.6","next":"us-la/rs-47-302"},"notice":"GroundRules: Original legal text. Not legal advice."}