Under the provisions of R.S. 47:301(8)(c)(i), this state, any parish, city and parish, municipality, district, or other political subdivision thereof, or any agency, board, commission, or instrumentality of this state or its political subdivisions are not subject to the sales and use tax levied by any political subdivisions. Since state agencies are considered a part of the State of Louisiana, no consumer use tax will be due on any purchases made from a remote retailer by a state agency. If you are unsure as to whether your organization qualifies for the exemption found in R.S. 47:301(8)(c)(i), please send your question to our [email protected].