HLS 12RS-697 ORIGINAL
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2012
HOUSE BILL NO. 358
BY REPRESENTATIVE ST. GERMAIN
TAX/GASOLINE TAX: (Constitutional Amendment) Requires annual adjustments in the
tax on gasoline, motor fuels, and special fuels in accordance with the Consumer
Price Index beginning Jan. 1, 2014
A JOINT RESOLUTION1
Proposing to add Article VII, Section 28 of the Constitution of Louisiana, relative to the tax2
on gasoline, motor fuels, and special fuels; to require adjustments of such taxes in3
accordance with the Consumer Price Index; to provide for certain limitations; to4
provide for an effective date; to provide for submission of the proposed amendment5
to the electors; and to provide for related matters.6
Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members7
elected to each house concurring, that there shall be submitted to the electors of the state of8
Louisiana, for their approval or rejection in the manner provided by law, a proposal to add9
Article VII, Section 28 of the Constitution of Louisiana, to read as follows:10
§28. Indexing of Taxes on Fuels11
Section 28. Beginning January 1, 2014, the taxes levied on gasoline, motor12
fuels, and special fuels shall be annually adjusted in accordance with increases in the13
Consumer Price Index; however, in no case shall the rate per gallon on such fuels be14
less than the rate imposed on December 31, 2013. The legislature may provide by15
law with respect to the implementation of this Section.16
Section 2. Be it further resolved that the provisions of this amendment shall become17
effective on January 1, 2014.18 HLS 12RS-697 ORIGINAL
HB NO. 358
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Section 3. Be it further resolved that this proposed amendment shall be submitted1
to the electors of the state of Louisiana at the statewide election to be held on November 6,2
2012.3
Section 4. Be it further resolved that on the official ballot to be used at the election,4
there shall be printed a proposition, upon which the electors of the state shall be permitted5
to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as6
follows:7
Do you support an amendment to require, beginning January 1, 2014, annual8
adjustments of the taxes levied on gasoline, motor fuels, and special fuels in9
accordance with increases in the Consumer Price Index; to prohibit the rate10
of taxes per gallon on such fuels from decreasing below the rate per gallon11
imposed on December 31, 2013? (Adds Article VII, Section 28)12
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
St. Germain HB No. 358
Abstract: Requires, beginning Jan. 1, 2014, annual adjustments in the taxes levied on
gasoline, motor fuels, and special fuels in accordance with increases in the Consumer
Price Index.
Present constitution vests the legislature with the power to tax for public purposes only.
Prohibits the legislature from surrendering, suspending, or contracting away this right.
Proposed constitutional amendment retains present constitution but requires, beginning Jan.
1, 2014, that the taxes levied on gasoline, motor fuels, and special fuels be annually adjusted
in accordance with increases in the Consumer Price Index; however, in no case shall the rate
of the tax imposed per gallon on such fuels be less than the rate imposed on Dec. 31, 2013.
Effective Jan. 1, 2014.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 6, 2012.
(Adds Const. Art. VII, §28)