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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 ENROLLED
SENATE BILL NO. 82
BY SENATOR DORSEY
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 breastpumps and accessories, replacement10
parts, storage bags and accessories, and nursing bras.11
Section 2. This Act shall become effective on October 1, 2011.12
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 331