Louisiana Revised Statutes — Title 47 (Revenue and Taxation)
La. R.S. 47:479.1 — Exemption from registration, title, and license fee or tax for dealers; vehicles used exclusively in driver education programs
No dealer in new vehicles shall be required to pay the registration, title, and license fee or tax when registering a new vehicle withdrawn from inventory and furnished to any secondary school, college, or public school board on a free loan basis for exclusive use in a driver education program licensed by the Department of Public Safety and Corrections, public safety services.
Source: official text