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First Extraordinary Session, 2011 ENROLLED
SENATE BILL NO. 21
BY SENATOR MARIONNEAUX
AN ACT1
To amend and reenact R.S. 47:301(14)(g)(i)(bb), 302.16(A), 305.37(B)(introductory2
paragraph) and (3), 332.10(A), 337.10(D)(introductory paragraph),3
(K)(1)(introductory paragraph), and (L), 463.4(F), 1003(5)(c)(ii) and (11)(a), and4
1925.1 and to repeal R.S. 47:342(3)(b), relative to provisions in Title 47 (Revenue5
and Taxation) of the Louisiana Revised Statutes of 1950, which are limited in6
applicability to certain political subdivisions or local areas based upon population7
classifications; to specify applicability to one or more political subdivisions of local8
areas; to adjust population categories to retain applicability; to repeal provisions that9
are outdated or obsolete; to provide for an effective date; and to provide for related10
matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. R.S. 47:301(14)(g)(i)(bb), 302.16(A), 305.37(B)(introductory paragraph)13
and (3), 332.10(A), 337.10(D)(introductory paragraph), (K)(1)(introductory paragraph), and14
(L), 463.4(F), 1003(5)(c)(ii) and (11)(a), and 1925.1 are hereby amended and reenacted to15
read as follows:16
§301. Definitions17
As used in this Chapter the following words, terms, and phrases have the18
meaning ascribed to them in this Section, unless the context clearly indicates a19
different meaning:20
* * *21
(14) "Sales of services" means and includes the following:22
* * *23
(g)(i)(aa)24
* * *25
(bb) For purposes of the sales and use tax levied by the state and by tax26
authorities in parishes with a population between twenty-one thousand three hundred27 SB NO. 21 ENROLLED
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and twenty-one thousand four hundred fifty according to the most recent federal1
decennial census East Feliciana Parish, charges for the furnishing of repairs to2
tangible personal property may be excluded from sales of services, as defined in this3
Subparagraph, when the repaired property is delivered to the customer in another4
state either by common carrier or the repair dealer's own vehicle, however, as to5
aircraft, delivery may be by the best available means. This exclusion shall not apply6
to sales and use taxes levied by any other parish, municipality or school board.7
However, any other parish, municipality or school board may apply the exclusion as8
defined in this Subparagraph to sales or use taxes levied by any such parish,9
municipality, or school board. Offshore areas shall not be considered another state10
for the purpose of this Subparagraph.11
* * *12
§302.16. Disposition of certain collections in parishes with a population of between13
sixteen and seventeen thousand Winn Parish14
A. The avails of the tax imposed by this Chapter from the sale of services as15
defined in R.S. 47:301(14)(a) in parishes with a population of between sixteen and16
seventeen thousand according to the latest federal census Winn Parish, under the17
provisions of R.S. 47:302(C) in each fiscal year shall be credited to the Bond18
Security and Redemption Fund, and after a sufficient amount is allocated from that19
fund to pay all the obligations secured by the full faith and credit of the state which20
become due and payable within any fiscal year, the treasurer shall pay the remainder21
of such funds into a special fund which is hereby created in the state treasury and22
designated as the "Winn Parish Tourism Fund".23
* * *24
§305.37. Exclusions and exemptions; diesel fuel, butane, propane, or other liquefied25
petroleum gases used for farm purposes26
* * *27
B. In any parish having a population of more than one hundred twenty28
thousand persons but less than one hundred forty thousand persons based on the29
latest federal decennial census Rapides Parish:30 SB NO. 21 ENROLLED
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(3) The governing authority of a the parish may by resolution or ordinance2
provide an exemption as is provided for state sales tax in Subsection A of this3
Section from its sales and use tax and all sales and use taxes of political subdivisions4
levied within the territory of the parish and all sales taxes levied both within and5
without the municipality, except school board taxes.6
* * *7
§332.10. Disposition of certain collections in parishes with a population of more8
than four hundred seventy-five thousand Orleans Parish9
A. The avails of the tax imposed by R.S. 47:331 from the sale of services as10
defined in R.S. 47:301(14)(a) in any parish with a population of more than four11
hundred seventy-five thousand according to the latest federal census Orleans12
Parish, under the provisions of R.S. 47:331(C) and 332 in each fiscal year shall be13
credited to the Bond Security and Redemption Fund, and after a sufficient amount14
is allocated from that fund to pay all the obligations secured by the full faith and15
credit of the state which become due and payable within any fiscal year, the treasurer16
shall pay the remainder of such funds into a special fund which is hereby created in17
the state treasury and designated as the "New Orleans Metropolitan Convention and18
Visitors Bureau Fund".19
* * *20
§337.10. Optional exclusions and exemptions21
* * *22
D. As provided for in R.S. 47:305.37(B) with regard to diesel fuel, propane,23
or other liquefied petroleum gases used or consumed for farm purposes, in any parish24
having a population of more than one hundred twenty thousand persons but less than25
one hundred forty thousand persons based on the latest federal decennial census26
Rapides Parish:27
* * *28
K.(1) Except as provided in Paragraph (2) of this Subsection, the following29
medications shall be exempt from the sales and use tax of any political subdivision30 SB NO. 21 ENROLLED
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in any parish with a population between two hundred thirty thousand and three1
hundred thousand according to the most recent federal decennial census Caddo2
Parish:3
* * *4
L. A political subdivision located in a parish with a population between5
forty-five thousand and forty-eight thousand two hundred fifty according to the most6
recent federal decennial census St. Charles Parish may by ordinance or resolution7
provide that sales and use tax imposed by the political subdivision shall not apply to8
the same purchases, at the same time, according to the same definitions and9
procedures, under the same conditions, and exempting the same amount of sales10
price or cost price of tangible personal property as provided for in Act No. 244 of the11
2007 Regular Session of the Legislature or in any other act enacted in that session12
or in any other session which provides for annual sales tax holidays.13
* * *14
§463.4. Special license plates or hang tags for mobility impaired persons15
* * *16
F. When a motor vehicle bearing plates or displaying a hang tag issued to a17
mobility-impaired person, as prescribed in this Section, is being operated for the18
transport of the mobility-impaired person, the motor vehicle may be parked for a19
period of two hours, three hours in a municipality with a population in excess of four20
hundred seventy-five thousand the city of New Orleans, in excess of the legal21
parking period permitted by local authorities, except where local ordinances or police22
regulations prohibit parking on a highway for the purpose of creating a fire lane or23
where the ordinances or police regulations provide for the accommodation of heavy24
traffic during morning, afternoon, or evening hours or where the motor vehicle is25
parked in such a manner as to clearly be a traffic hazard.26
* * *27
§1003. Definitions28
As used in this Part, the following words have the meaning ascribed to them29
in this Section unless the context clearly indicates otherwise:30 SB NO. 21 ENROLLED
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* * *1
(5)2
* * *3
(c)(i)4
* * *5
(ii) Any person engaged wholly and solely in the transportation of freight or6
property originating at and destined to points anywhere within any two contiguous7
parishes, each of which has a population of four hundred thousand or more Jefferson8
or Orleans parishes or within a seven-mile zone adjacent to such parishes; and9
where freight or property is transported by a contract carrier to or from railroad or10
boat freight depots and docks located within the limits of a city or town and to or11
from a point located within any two contiguous parishes, each of which has a12
population of four hundred thousand or more either parish or within a seven-mile13
zone adjacent to such parishes, such railroad or boat freight depots and docks shall,14
as to freight or property thus transported therefrom, be deemed the point of origin,15
and as to freight or property transported thereto, the destination of such freight or16
property.17
* * *18
(11)(a) "Gross receipts" means the total amount of billings for services19
rendered and all receipts from business beginning and ending within the state except20
for the transportation of passengers or freight or property originating at and destined21
to points within the corporate limits of the same city or town or within a seven-mile22
zone adjacent to such city or town and except for the transportation of passengers or23
freight or property originating at and destined to points anywhere within any two24
contiguous parishes, each of which has a population of four hundred thousand or25
more Jefferson or Orleans parishes or within a seven-mile zone adjacent to such26
parishes.27
* * *28
§1925.1. Applicability of Part29
The assessment district authorized herein shall provide an optional method30 SB NO. 21 ENROLLED
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of funding the office of assessor for the parishes of Acadia, Allen, Ascension,1
Assumption, Avoyelles, Beauregard, Bienville, Bossier, Caddo, Calcasieu, Caldwell,2
Cameron, Catahoula, Claiborne, Concordia, DeSoto, East Baton Rouge, East Carroll,3
East Feliciana, Evangeline, Franklin, Grant, Iberia, Iberville, Jackson, Jefferson4
Davis, Lafayette, Lafourche, LaSalle, Lincoln, Livingston, Madison, Morehouse,5
Natchitoches, Ouachita, Plaquemines, Pointe Coupee, Rapides, Red River, Richland,6
Sabine, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St.7
Landry, St. Martin, St. Mary, St. Tammany, Tangipahoa, Tensas, Terrebonne, Union,8
Vermilion, Vernon, Washington, Webster, West Baton Rouge, West Carroll, West9
Feliciana, and Winn, and all parishes with a population greater than sixty-eight10
thousand persons and less than seventy thousand persons according to the 199011
census, in lieu of pro rata deductions from ad valorem taxing authorities.12
Section 2. R.S. 47:342(3)(b) is hereby repealed in its entirety.13
Section 3. The provisions of Section 2 of this Act shall become effective on July 1,14
2011.15
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: