SLS 11RS-2 ORIGINAL
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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. 82
BY SENATOR DORSEY
TAX/SALES. Provides that the state sales or use tax shall not apply to consumer purchases
of "breastfeeding items." (gov sig)
AN ACT1
To enact R.S. 47:305.66, relative to sales and use taxes; to provide that the state and local2
sales and use taxes shall not apply to purchases of breastfeeding items; and to3
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; breastfeeding items7
A. The sales and use tax imposed by the state of Louisiana or any of its8
political subdivisions shall not apply to the purchase of breastfeeding items. For9
purposes of this Section, breastfeeding items shall include any item which is10
required or commonly used to breastfeed or assist in the breastfeeding of a11
baby, including but not limited to, breastpumps and accessories, replacement12
parts, breastfeeding accessories, storage bags and accessories, nursing bras,13
nursing pads and pillows, bottles and accessories, nursing stools, and nursing14
covers.15
Section 2. This Act shall become effective upon signature by the governor or, if not16
signed by the governor, as provided by Article III, Section 18 of the Constitution of17 SB NO. 82
SLS 11RS-2 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Louisiana. If vetoed by the governor and subsequently approved by the legislature, this Act1
shall become effective on the day following such approval.2
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Proposed law provides for a tax exemption from state and local sales and use taxes on the
purchase of breastfeeding items.
(Adds R.S. 47:305.66)