{"data":{"id":"us-la/rs-47-338.195","jurisdiction":"us-la","citation":"RS 47:338.195","heading":"Local taxing authorities; authority to exempt other local taxing authorities from local sales and use tax","body":"Any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district may exempt any parish or municipal governing authority, school board, law enforcement district, or parish hospital service district from the sales and use tax levied by such taxing authority.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=764220","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:28Z","sha256":"ca0b97eec744bdad6fcaaf13e0ba855251993c4ab1f0e2db28a0f9e7cfbc92dc","source_id":"us-la","stale":false,"prev":"us-la/rs-47-338.194","next":"us-la/rs-47-338.196"},"notice":"GroundRules: Original legal text. Not legal advice."}