SLS 11RS-339 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 112
BY SENATOR ADLEY
TAX/SALES. Exempts parish councils on aging from paying state sales and use tax.
(7/1/11)
AN ACT1
To enact R.S. 47:305.66, relative to the sales and use tax of the state; to exempt the state sale2
and use tax of parish councils on aging; to provide for definitions; to require the3
secretary of the Department of Revenue to provide rules and regulations; and to4
provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.66 is hereby enacted to read as follows: 7
ยง305.66. Exemption; parish councils on aging8
A. The sales and use tax imposed by the state of Louisiana shall not9
apply to parish councils on aging located in this state.10
B. "Parish councils on aging" means the sixty-four nonprofit domestic11
corporations domiciled one per parish and dedicated to delivering state-12
approved services directly to senior citizens, administered and supervised by the13
office of elderly affairs, of the governor's office.14
C. The secretary of the Department of Revenue shall promulgate rules15
and regulations necessary to implement the provisions of this Section.16
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor17 SB NO. 112
SLS 11RS-339 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
and subsequently approved by the legislature, this Act shall become effective on July 1,1
2011, or on the day following such approval by the legislature, whichever is later.2
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Proposed law grants a state sales tax exemption to parish councils on aging located in this
state.
Proposed law defines "parish councils on aging" as the sixty-four nonprofit domestic
corporations domiciled one per parish and dedicated to delivering state-approved services
directly to senior citizens.
Proposed law requires the secretary of the Department of Revenue to promulgate rules and
regulations for tax exemption.
Effective July 1, 2011.
(Adds R.S. 47:305.66)