The Louisiana Department of Revenue has adopted a rule regarding LAC 61:I.4415, Certain Self-Propelled Vehicles Removed from Inventory:
Under the authority of R.S. 47:1511, and in accordance with the provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, repeals LAC 61:I.4415, which provides criteria for determining whether sales or use tax is due upon items of equipment described in R.S. 47:305.22. That statute was repealed by Act 2005, No. 413, so the Rule no longer serves any purpose.
To read the full text of this rule, visit revenue.louisiana.gov.