This bill enacts a new section, R.S. 47:305.21, to establish a sales and use tax exemption for certain nonprofit child advocacy organizations in Louisiana. Specifically, it provides that purchases made by the Louisiana Alliance of Children's Advocacy Centers and other qualifying nonprofit entities that operate as child advocacy centers, governed by a child advocacy board of directors and meeting specific requirements outlined in the Louisiana Children's Code, will be exempt from sales and use taxes imposed by taxing authorities.

To qualify for this exemption, the Louisiana Alliance of Children's Advocacy Centers and each eligible child advocacy center must apply annually for a one-year exemption certificate. The bill also authorizes the secretary of the Department of Revenue to create rules and regulations necessary for implementing these provisions, including establishing a form for nonprofit entities to apply for the exemption. The effective date for this act is set for July 1, 2025.