SLS 11RS-560 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. 254
BY SENATOR WILLARD-LEWIS
TAX/TAXATION. Exempts the sale of construction materials to the Make It Right
Foundation from state and local sales tax when such materials are intended for use in
constructing new residential dwellings in this state. (7/1/11)
AN ACT1
To amend and reenact R.S. 47:305.59, relative to sales and use tax exemptions; to provide2
for an exemption from the tax of all tax authorities for certain Make It Right3
Foundation purchases; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305.59 is hereby amended and reenacted to read as follows: 6
ยง305.59. Exemption; charitable residential construction7
The sales and use tax imposed by the state of Louisiana and all of its tax8
authorities shall not apply to the sale of construction materials to Habitat for9
Humanity affiliates, or Fuller Center for Housing covenant partners located in this10
state, or the Make it Right Foundation when such materials are intended for use11
in constructing new residential dwellings in this state.12
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor13
and subsequently approved by the legislature, this Act shall become effective on July 1,14
2011, or on the day following such approval by the legislature, whichever is later.15 SB NO. 254
SLS 11RS-560 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law exempts the sale of construction materials to Habitat for Humanity affiliates or
Fuller Center for Housing covenant partners located in this state from state and local sales
tax when such materials are intended for use in constructing new residential dwellings in this
state.
Proposed law adds the Make it Right Foundation to the exemption.
Effective July 1, 2011.
(Amends R.S. 47:305.59)