Louisiana, Sales tax, Local government
The article discusses the state and local sales taxes in Louisiana, including their history, functions in local government administration, as well as the exemptions and exclusions.
Hayden O. Bigby,
A Budgetary Life Raft: An Analysis of Louisiana's State and Local Sales Tax,
79 La. L. Rev.
Available at: https://digitalcommons.law.lsu.edu/lalrev/vol79/iss4/10