§305.9.  Exclusions and exemptions; motion picture film rental

The sales and use taxes imposed by the State of Louisiana or any such taxes imposed by any parish or municipality within the state shall not apply to the amount paid by the operator of a motion picture theatre to a distributing agency for use of films of photoplay.  

Added by Acts 1964, No. 27, §1.  H.C.R. No. 55, 1986 R.S.