Mr. James Spruel, Jr. Attorney General of Louisiana — Opinion RELEASED MAY 31, 1994 160 — TAXATION — SALES TAX R.S. 47:301(8); R.S. 33:4574.1 State and local government are still subject to the imposition of hotel-motel occupancy taxes pursuant to LSA-R.S. 33:4574.1. Act 1029 of the 1991 Legislature eliminated state and local government from the […]
