Page 1 of 1
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011 ENROLLED
SENATE BILL NO. 112
BY SENATORS ADLEY, NEVERS AND WALSWORTH
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 October 1, 2011.17
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 53