- 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.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 39:1551-1736 and 48:204-210.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Transportation and Development, Office of Purchasing, LR 8:148 (March 1982), amended LR 29:616 (April 2003).