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Get Jefferson Parish Sales Tax Exemption Certificate

D with or a part of such publications. Machinery and equipment, for purposes of this exemption, does not include any of the following: (1) A building and its structural components, unless the building or structural component is so closely related to the machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced. (2) Heating, ventilation, and air-conditioning systems, unless their instal.

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