SLS 11RS-144 ORIGINAL
Page 1 of 2
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. 21
BY SENATOR RISER
TAX/SALES. Provides an exemption from state and local sales and use taxes for certain
water in containers. (7/1/2011)
AN ACT1
To amend and reenact R.S. 47:305(D)(1)(c), relative to exemptions from the sales and use2
taxes of the state and political subdivisions of the state; to provide an exemption for3
bottled water; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305(D)(1)(c) is hereby amended and reenacted to read as follows:6
ยง305. Exclusions and exemptions from the tax7
* * *8
D.(1) The sale at retail, the use, the consumption, the distribution, and the9
storage to be used or consumed in the taxing jurisdiction of the following tangible10
personal property is hereby specifically exempted from the tax imposed by taxing11
authorities, except as otherwise provided in this Paragraph:12
* * *13
(c) Water, including water in bottles, jugs, or containers (not including14
mineral water or carbonated water or any water put in bottles, jugs, or containers, all15
, neither of which are not exempted).16
* * *17 SB NO. 21
SLS 11RS-144 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Section 2. Effective date of July 1, 2011.1
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Mary Dozier O'Brien.
DIGEST
Present law provides a state and local sales and use exemption for water, but not for mineral
water, carbonated water, or water put in bottles, jugs, or containers.
Proposed law provides an exemption for water put in bottles, jugs, or containers.
Effective July 1, 2011.
(Amends R.S. 47:305(D)(1)(c))