HLS 10RS-2722 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2010
HOUSE BILL NO. 1405
BY REPRESENTATIVE GUILLORY
TAX/SALES & USE: Provides relative to collection of sales and use tax on factory built
homes
AN ACT1
To amend and reenact R.S. 47:301(16)(g)(v), relative to collection and payment of sales tax2
on factory built homes; to provide for collection of taxes at the time of sale; to3
require the reporting of certain sales and other transfers of mobile homes; and to4
provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:301(16)(g)(v) is hereby amended and reenacted to read as7
follows: 8
ยง301. Definitions9
As used in this Chapter the following words, terms, and phrases have the10
meaning ascribed to them in this Section, unless the context clearly indicates a11
different meaning:12
* * *13
(16)14
* * *15
(g)16
* * *17
(v) The sales and use taxes due on these transactions shall be paid collected18
by the dealer at the time of sale. The tax due shall be computed on the price of the19
factory built home as specified on the bill of sale, such amount being listed20 HLS 10RS-2722 ORIGINAL
HB NO. 1405
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
separately and apart from the price of any real property which may be part of the1
sale. Taxes shall be remitted by the dealer to the Louisiana Department of Public2
Safety and Corrections, office of motor vehicles, by the twentieth day of the month3
following the month of delivery of the factory built home to the consumer, along4
with any other information requested by the office of motor vehicles.5
* * *6
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Guillory HB No. 1405
Abstract: Provides relative to the collection and payment of sales tax on factory built
homes.
Present law provides, for purposes of state and local sales taxes, that the definition of
"tangible person property" shall include 46% of the retail sales price of a new factory built
home. The taxes due on such transactions must be paid to the Dept. of Public Safety and
Corrections, office of motor vehicles, by the 20
th
day of the month following the month of
delivery of the factory built home to the consumer.
Proposed law changes present law by requiring the tax to be collected by the dealer at the
time of sale.
(Amends R.S. 47:301(16)(g)(v))