SLS 11RS-2 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. 82
BY SENATOR DORSEY
TAX/SALES. Provides that the state sales or use tax shall not apply to consumer purchases
of "breastfeeding items." (10/1/11)
AN ACT1
To enact R.S. 47:305.66, relative to sales and use taxes; to provide that the state sales and2
use tax shall not apply to purchases of breastfeeding items; and to provide for related3
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
The sales and use tax imposed by the state of Louisiana shall not apply8
to the purchase of breastfeeding items. For purposes of this Section,9
breastfeeding items shall include any item which is required or commonly used10
to breastfeed or assist in the breastfeeding of a baby including but not limited11
to breastpumps and accessories, replacement parts, breastfeeding accessories,12
storage bags and accessories, nursing bras, nursing pads and pillows, bottles13
and accessories, nursing stools, and nursing covers.14
Section 2. This Act shall become effective on October 1, 2011.15 SB NO. 82
SLS 11RS-2 REENGROSSED
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument was prepared by Danielle Doiron. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Ann S. Brown.
DIGEST
Dorsey (SB 82)
Proposed law provides for a tax exemption from state sales and use taxes on the purchase
of breastfeeding items.
Effective October 1, 2011.
(Adds R.S. 47:305.66)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill.
1. Limits the exemption to state tax.
2. Changes the effective date from upon governor's signature to October 1,
2011.
Senate Floor Amendments to engrossed bill.
1. Technical amendments.