In an informational bulletin, the Louisiana Department of Revenue explains how Act 442 of the Regular Session of the Louisiana Legislature changes the definition of “tangible personal property” to exclude certain property. The Act provides that the term “tangible personal property” shall not include any property that would have been considered immovable property prior to the enactment of Act 632 on July 1, 2008 by the 2008 Louisiana Legislature. Act 632 defines component parts of immovable property as things attached to a building, such as doors, shutters, gutters, cabinetry, plumbing, heating, cooling, electrical and similar systems, or things that are attached to a construction other than a building and attached to such a degree that they cannot be removed without substantial damage to themselves or to the building or other construction. As a result, the purchase, lease, and repair of immovable property shall be excluded from sales tax. In addition, the exclusion shall be applied retroactively and is applicable to all transactions occurring on or after July 1, 2008. (Revenue Information Bulletin No. 09-036, Louisiana Department of Revenue, October 15, 2009)