Form R-1327 - Sheltered Workshops For The Mentally Retarded Application/exemption Certificate

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R-1327 (3/13)
Louisiana Department of Revenue
Sheltered Workshops for the Mentally Retarded
Special Programs Division
P.O. Box 4998
Application/Exemption Certificate
Baton Rouge, LA 70821-4998
Louisiana R.S. 47:305.38
Telephone: 225.219.7462 • TDD 225.219.2114
Fax: (225) 231-6236
PLEASE PRINT OR TYPE.
Sheltered Workshop Information
Name of Sheltered Workshop
Home Address
City
State
ZIP
Mailing Address
City
State
ZIP
Telephone
Revised Statute 47:305.38 provides a state and local sales tax exemption for sheltered workshops for the mentally retarded licensed by
the Department of Children and Family Services (Louisiana Department of Health and Hospitals) as a day developmental training center.
• The sales tax exemption applies only on the workshop’s sales and purchases of tangible personal property.
• The sales tax exemption does not apply to taxable leases or rentals or purchases of the following taxable services
enumerated in Revised Statute 47:301(14):
1. The furnishing of sleeping rooms by hotels;
2. The sale of admissions to places of amusement and to athletic and recreational events, and the furnishing of privileges of
access to amusement, entertainment, athletic, or recreational facilities;
3. The furnishing of storage or parking privileges by auto hotels and parking lots;
4. The furnishing of printing and over printing;
5. The furnishing of laundry, cleaning, pressing, and dyeing services;
6. The furnishing of cold storage space and the preparation of property for such storage;
7. The furnishing of repairs to tangible personal property; and
8. The furnishing of telecommunications services.
• A copy of the Department of Children and Family Services (Louisiana Department of Health and Hospitals) license
certifying the sheltered workshop as a day developmental training center is required for approval.
Authorized Representative of the Sheltered Workshop Completing this Application
Name
Title
Signature
Date
(mm/dd/yyyy)
FOR OFFICIAL USE
Signature of Department Representative
Date
(mm/dd/yyyy)
Approved
Disapproved
Questions about the completion of this application should be sent to Sales.Inquiries@la.gov.

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