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R-1010 10/09 Materials Supplies Laundry Services or Repair Services Purchased by Ships Barges or Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce Sales Tax Exemption Certificate formerly LGST 51-B La. RS 47 305. 1 B Louisiana R.S. 47 305. 1 B provides an exemption from sales tax on certain purchases and services used or consumed in the operation and maintenance of qualifying ships barges or vessels operating in foreign or.

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