Louisiana Code § RS 51:764

Exemptions
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Nothing in this Part shall apply to: (1) What is commonly known as a rubber boot or shoe, or to the use of a rubber heel on a boot or shoe; or (2) The use of steel, wood or other substance as an inside filler in the shank of a boot or shoe; or (3) The use of cork or cement between the soles of a boot or shoe; or (4) A retail dealer who unknowingly sells shoes which although properly stamped are in violation of this Part.

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