SLS 11RS-290 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. 51
BY SENATOR ALARIO
TAX EXEMPTIONS. Provides for a sales and use tax exemption for certain purchases by
the Fore!Kids Foundation. (7/1/11)
AN ACT1
To enact R.S. 47:305.66 and 337.9(D)(31), relative to sales and use tax exemptions; to2
provide for an exemption from the sales and use tax of the state and its political3
subdivisions for sales of certain property to the Fore!Kids Foundation; to provide for4
an effective date; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.66 and 337.9(D)(31) are hereby enacted to read as follows:7
§305.66. Exemption; Fore!Kids Foundation8
The sales and use tax imposed by the state of Louisiana or any political9
subdivisions shall not apply to the purchase, use, or rental of materials, services,10
property, and supplies, by the Fore!Kids Foundation, whose primary purpose11
is to fund children's service organizations from monies raised from golfing12
events.13
* * *14
§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other15
exemptions applicable16
* * *17 SB NO. 51
SLS 11RS-290 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
D.1
* * *2
(31) R.S. 47:305.66, "keywords": Fore!Kids Foundation.3
* * *4
Section 2. This Act shall become effective on July 1, 2011; if vetoed by the governor5
and subsequently approved by the legislature, this Act shall become effective on July 1,6
2011, or on the day following such approval by the legislature, whichever is later.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
Proposed law provides for a state and local sales and use tax exemption for the purchase,
use, or rental of materials, services, property, and supplies, by the Fore!Kids Foundation,
whose primary purpose is to fund children's service organizations from monies raised from
golfing events.
Present law provides for a listing by key word of mandatory local sales and use tax
exemptions.
Proposed law retains present law but adds the exemption in proposed law for the purchase,
use, or rental of materials, services, property, and supplies, by the Fore!Kids Foundation to
the list of mandatory local sales and use tax exemptions.
Effective July 1, 2011.
(Adds R.S. 47:305.66 and 337.9(D)(31))