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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. 21
BY SENATOR RISER
TAX/SALES. Grants a state tax exemption for water, mineral water, carbonated water, and
flavored water sold in bottles, jugs, or containers for home consumption. (10/1/11)
AN ACT1
To amend and reenact R.S. 47:305(D)(1)(c) and (p), relative to exemptions from the sales2
and use taxes of the state; to provide an exemption for certain water; and to provide3
for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305(D)(1)(c) and (p) are hereby amended and reenacted to read6
as follows:7
ยง305. Exclusions and exemptions from the tax8
* * *9
D.(1) The sale at retail, the use, the consumption, the distribution, and the10
storage to be used or consumed in the taxing jurisdiction of the following tangible11
personal property is hereby specifically exempted from the tax imposed by taxing12
authorities, except as otherwise provided in this Paragraph:13
* * *14
(c) Water (not including mineral water or carbonated water or any water put15
in bottles, jugs, or containers, all of which are not exempted, except as provided for16
in R.S. 47:305(D)(1)(p)).17 SB NO. 21
SLS 11RS-144 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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(p) Solely for purposes of the state sales and use tax, soft drinks, water,2
mineral water, carbonated water and flavored water sold in bottles, jugs, or3
containers.4
* * *5
Section 2. This Act shall become effective on October 1, 2011.6
The original instrument was prepared by Mary Dozier O'Brien. The
following digest, which does not constitute a part of the legislative
instrument, was prepared by Riley Boudreaux.
DIGEST
Riser (SB 21)
Present law provides a state and local sales tax exemption for water, but not for mineral
water, carbonated water, or water put in bottles, jugs, or containers.
Present law provides an exemption against state tax only for a number of items of "food sold
for preparation and consumption in the home" including bakery products, dairy products,
fruits and vegetables, package foods requiring further preparation by the purchaser, and soft
drinks.
Proposed law adds to the state tax exemption for soft drinks above a state tax exemption for
water, mineral water, carbonated water, and flavored water sold in bottles, jugs, or
containers.
Effective October 1, 2011.
(Amends R.S. 47:305(D)(1)(c)(p))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Removes the exemption from local sales taxes.
2. Adds the exemption to the state tax exemption for items of "food sold for
preparation and consumption in the home".
3. Changes the effective date from July 1
st
to October 1st.