Effective July 1, 2008, A Louisiana state and local sales and use tax exclusion has been enacted for the lease or rental of pallets used in packaging products produced by a manufacturer. In addition, the term “manufacturer”, for the purposes of the exclusion, has been defined as a person whose primary activity is manufacturing and who is assigned by the Louisiana Department of Labor a North American Industrial Classification System (NAICS) code within manufacturing sectors 31-33 as they existed in 2002. (Act 419, H.B. 916, Laws 2007)