LAC 13:I.509
LAC 13:I.509. Integral Parts of the Manufacturing Operation
Cite as La. Admin. Code tit. 13, pt. I, § 509
A. Property that is an integral part of the manufacturing operation is eligible for the tax exemption.
B. The following activities are considered to be integral to the manufacturing process:
1. quality control/quality assurance;
2. packaging;
3. transportation of goods on the site during the manufacturing process;
4. other on site essential activities as approved by the secretary and the board.