The Louisiana Legislature enacted a full sales and use tax exemption for machinery, equipment, repair parts, and repair services purchased, leased, or rented to replace or refurbish equipment damaged as a result of Hurricanes Katrina or Rita. This exemption is effective June 1, 2006 through June 30, 2007. Manufacturers must apply for exemption certificates from the Louisiana Department of Revenue to qualify for this benefit. The exemption is an addition to the current 10-year phase-in of a manufacturing exemption. (LA Revenue Information Bulletin No. 05-034)