Usufruct
R.S. 47:908

Parish or municipal excise tax prohibited; but license tax permitted ACTIVE

No parish, municipality or other political subdivision of this state shall have authority to impose, assess or collect any excise tax on soft drinks and syrups. This Section shall not be construed to prevent any parish, municipality or other political subdivision from imposing license taxes for the privilege of engaging in the sale of such articles, but such license tax shall not exceed the amount of the tax herein imposed for state purposes.

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History

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Cite R.S. 47:908

Bluebook
La. Rev. Stat. Ann. § 47:908 (2026).
Permalink
https://theusufruct.com/rs/title-47/section-908
BibTeX
@misc{larevstat-47-908,
  title        = {La. Rev. Stat. Ann. § 47:908},
  howpublished = {Louisiana Revised Statutes},
  year         = {2026},
  url          = {https://theusufruct.com/rs/title-47/section-908},
  note         = {Snapshot 2026-05-22}
}