RS 305.44 - Exclusions and exemptions; raw materials used in printing process
A. The sales and use taxes imposed by the state under R.S. 47:302, R.S. 47:321, and R.S. 47:331 and by any political subdivision shall not apply to purchases and sales of the following, including all chemical supplies necessary to produce such items whether manufactured by a printer or purchased from a subcontractor:
(1) Artwork.
(2) Blankets and bars.
(3) Chemicals.
(4) Color separations.
(5) Dies.
(6) Film, including negatives.
(7) Offset plates.
(8) Press proofs and photomechanical proofs.
(9) Layouts.
(10) Typesetting.
(11) Rubber plates.
(12) Paper.
(13) Ink.
B. The exemption provided in Subsection A shall apply on and after the effective date of this Act.
Acts 1985, No. 847, §2, eff. July 23, 1985. H.C.R. No. 55, 1986 R.S.