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Regular Session, 2011 ENROLLED
SENATE BILL NO. 254
BY SENATOR WILLARD-LEWIS
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
D. * * *18
* * *19
(27)(a) R.S. 47:305.53, "key words": sickle cell disease organizations.20
(b) R.S. 47:305.59, "key words": charitable residential construction.21
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the22
governor and subsequently approved by the legislature, this Act shall become effective23 SB NO. 254 ENROLLED
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on July 1, 2012, or on the day following such approval by the legislature, whichever is1
later.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: