---
urn: urn:us-la:rs:22:1530
citation: "R.S. 22:1530"
status: active
breadcrumb: "Title 22 › Chapter 4 › Part V"
acts_citations:
  - { year: 1989, number: 773, section: 2, effective_date: 1990-01-01, role: enactment }
---

# Taxes

The rates charged for the collision damage waiver by a licensee under this Part shall be exempt from insurance taxes and insurance taxation provided that sales taxes in effect in the locale of rental contract issuance are applied, collected, and remitted to the proper tax authority.