1. A. Property that is an integral part of the manufacturing operation is eligible for the tax exemption.

2. B. The following activities are considered to be integral to the manufacturing process:

   1. 1. quality control/quality assurance;
   2. 2. packaging;
   3. 3. transportation of goods on the site during the manufacturing process;
   4. 4. other on site essential activities as approved by the secretary and the board.

Authority Note

AUTHORITY NOTE: Promulgated in accordance with Article VII, Part 2, Section 21(F) of the Louisiana Constitution of 1974.

Historical Note

HISTORICAL NOTE: Promulgated by the Department of Economic Development, Office of Commerce and Industry, LR 20:866 (August 1994), amended by the Department of Economic Development, Office of Business Development, LR 37:2378 (August 2011), LR 43:1135 (June 2017), LR 44:1421 (August 2018).