1. A. The following are not eligible for tax exemption:

   1. 1. inventories of raw materials used in the course of manufacturing;
   2. 2. inventories of work-in-progress or finished products;
   3. 3. any other consumable items.

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: Adopted by the Board of Commerce and Industry, December 9, 1946, amended and 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 37:2379 (August 2011), LR 43:1136 (June 2017), LR 44:1422 (August 2018).