SLS 11RS-560 REENGROSSED
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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. 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. (7/1/12)
AN ACT1
To amend and reenact R.S. 47:305.59 and 337.9(D)(27), relative to sales and use tax2
exemptions; to provide for an exemption from the tax of all tax authorities for certain3
charitable residential constructions; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305.59 and 337.9(D)(27) are hereby amended and reenacted to6
read as follows: 7
§305.59. Exemption; charitable residential construction8
The sales and use tax imposed by the state of Louisiana and all of its tax9
authorities shall not apply to the sale of construction materials to Habitat for10
Humanity affiliates, or Fuller Center for Housing covenant partners located in this11
state, or the Make it Right Foundation when such materials are intended for use12
in constructing new residential dwellings in this state.13
* * *14
§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other15
exemptions applicable16
* * *17 SB NO. 254
SLS 11RS-560 REENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
D. * * *1
* * *2
(27)(a) R.S. 47:305.53, "key words": sickle cell disease organizations.3
(b) R.S. 47:305.59, "key words": charitable residential construction.4
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor5
and subsequently approved by the legislature, this Act shall become effective on July 1, 2012,6
or on the day following such approval by the legislature, whichever is later.7
The original instrument was prepared by Riley Boudreaux. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Christopher D. Adams.
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, 2012.
(Amends R.S. 47:305.59 and 337.9(D)(27))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Changes the effective date from July 1, 2011, to July 1, 2012.
Senate Floor Amendments to engrossed bill.
1. Technical amendments.