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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 ENROLLED
SENATE BILL NO. 21
BY SENATOR RISER
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 Subparagraph (p) of this Paragraph).17
* * *18
(p) Solely for purposes of the state sales and use tax, soft drinks, water,19
mineral water, carbonated water and flavored water sold in bottles, jugs, or20
containers.21 SB NO. 21 ENROLLED
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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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Section 2. This Act shall become effective on October 1, 2011.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: