LAC 70:XXIII.397
LAC 70:XXIII.397. Taxes
Cite as La. Admin. Code tit. 70, pt. XXIII, § 397
A. Pursuant to Act 1029 of the 1991 Regular Session of the Louisiana Legislature, the state and any of its agencies, boards or commissions are exempt from the Louisiana State Sales and Use Taxes.
B. Vendors are responsible for including any other applicable taxes in the bid price.