SLS 11RS-662 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. 258
BY SENATOR WILLARD-LEWIS
TAX EXEMPTIONS. Provides that state and local sales and use taxes shall not apply to the
purchase of certain items manufactured within the state for use in orbital environments.
(7/1/11)
AN ACT1
To enact R.S. 47:305.66, relative to sales and use taxes; to provide that state and local sales2
and use taxes shall not apply to purchase of items manufactured within the state for3
use in orbital environments; and to provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305.66 is hereby enacted to read as follows: 6
ยง305.66. Exemption: items manufactured for use in orbital environments 7
Sales and use taxes imposed by the state or any of its political8
subdivisions shall not apply to the purchase of items manufactured within the9
state for use in orbital environments.10
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor11
and subsequently approved by the legislature, this Act shall become effective on July 1,12
2011, or on the day following such approval by the legislature, whichever is later.13
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Jerry J. Guillot.
DIGEST
Proposed law provides that state and local sales and use taxes shall not apply to the purchase
of items manufactured within the state for use in orbital environments. SB NO. 258
SLS 11RS-662 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Effective July 1, 2011.
(Adds R. S. 47:305.66)