In an Extraordinary Session, the Louisiana Legislature has decided to amend the term “tangible personal property” to no longer include “other constructions” permanently attached to the ground. This change is for sales and use tax purposes only. “Other constructions” will now be considered “immovable property when permanently attached to the land, regardless of ownership of the land.” Sales tax should no longer be collected by sellers, lessors, or repair dealers on sales and leases of or on repair services on these types of constructions. Tax will now be applied at the acquisition price of materials acquired for the construction or repair of this type of property. (Louisiana Department of Revenue, Information Bulletin No. 04-010, April 20, 2004)