{"data":{"id":"us-la/rs-47-305.22","jurisdiction":"us-la","citation":"RS 47:305.22","heading":"Exemption; Habitat for Humanity","body":"The sale of construction materials to Habitat for Humanity affiliates shall be exempt from sales and use taxes imposed by any taxing authority when the materials are used in constructing new residential dwellings in this state.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101888","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:22Z","sha256":"dabdf88a81cef005f248eecf7236187308e7acf1440297a3b15203d7e958f3d8","source_id":"us-la","stale":false,"prev":"us-la/rs-47-305.21","next":"us-la/rs-47-305.23"},"notice":"GroundRules: Original legal text. Not legal advice."}