Louisiana amended its Civil Code to define component parts of an immovable and those items permanently attached to immovables. This clarification is critical as the state sales tax law does not treat repairs to immovable property as taxable services. Anything permanently attached to an immovable is considered to be a component part of that immovable. Further, the amendment names plumbing, heating, cooling, electrical or other installations, specifically, as component parts of immovables. To be treated as a permanent attachment, an item cannot be removed from the immovable without causing significant damage to itself or to the immovable. Otherwise, a permanent attachment is one which is considered by societal norms to be a component part of an immovable. (Act 301 (S.B. 196) Laws 2005)