Effective July 1, 2005, the state of Louisiana will no longer tax sales or leases of rail rolling stock used in either intrastate or interstate commerce. The bill also provides an exemption for parts and services used in building or repairing rail rolling stock. Since Louisiana has home rule cities for sales and use tax, this does not exempt these goods and services on the local level. However, the bill does carry language that would allow the cities to easily conform to this law by passing an ordinance. (2005 LA H 78, Effective July 1, 2005)