Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

Reporting Jurisdiction: 
Jurisdiction type
Fiscal year ending In: 
Program name: 
Procurement Processing Company Rebate
Program purpose
Business attraction/retention
Statutory authority
LRS 47:6351
Abating jurisdiction(s)
State of Louisiana
Applicable taxes: 
Sales and Use Tax
Method of abatement
Tax rebate
Provisions for recapture
If after a rebate has been paid, and it is determined that certain items did not constitute new taxable sales, the amount rebated for those items shall be recaptured from the company, subject to the prescriptive period set forth in LRS 47:1561.2.
Gross revenue loss
Reimbursement / offset
Net revenue loss
Type of loss
Additional notes on dislosure: