Answer

Cited R.S. 47:301(8)(c) which exempts political subdivisions from sales and use tax. Cited R.S. 40:1492(C) making FPDs political subdivisions of the state. Suggested contacting Revenue because they issue special ID numbers for exempt purchases by public bodies. Also suggested clearing with Revenue to be sure they are in compliance with Revenue rules. Louisiana Legislative Auditor website: 06/22/2025 12:05:59 AM