RS 47:337.7     

§337.7.  Exemptions generally

No exemption from sales and use tax enacted or granted after July 1, 2003, shall be applicable to any sales and use tax levied by any political subdivision unless such exemption is enacted as an amendment to this Chapter, except as provided by R.S. 47:337.8(B).

Acts 2003, No. 73, §1, eff. July 1, 2003.