TITLE 47. REVENUE AND TAXATION

SUBTITLE II. PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE

COLLECTOR OF REVENUE

CHAPTER 2. SALES TAX

47:305.52      Exemption; custom computer software

A political subdivision may, by ordinance, provide for a sales and use tax exemption within the entire area of the political subdivision for sales of custom computer software.

Added by Acts 2002, 1st Ex.Sess., No. 7, 1, eff. July 1, 2002.