HLS 12RS-1217 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. 568
BY REPRESENTATIVE WESLEY BISHOP
TAX/SALES-USE, LOCAL-EXEM: Provides for a local sales and use tax exemption for
sales of certain property to the "St. Bernard Project, Inc."
AN ACT1
To enact R.S. 47:305.71 and 337.9(D)(33), relative to local sales and use tax exemptions;2
to provide for a local sales and use tax exemption for sales of certain property to the3
"St. Bernard Project, Inc."; to provide for an effective date; and to provide for related4
matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.71 and 337.9(D)(33) are hereby enacted to read as follows:7
§305.71. Exemption; "St. Bernard Project, Inc."8
The sales and use tax imposed by any political subdivision shall not apply to9
the sale of construction materials to the "St. Bernard Project, Inc." when such10
materials are intended for use in rehabilitating existing residential dwellings or11
constructing new residential dwellings in this state.12
* * *13
§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other14
exemptions applicable15
* * *16
D.17
* * *18
(33) R.S. 47:305.71, "keywords": certain construction materials sold to the19
"St. Bernard Project, Inc.".20
* * *21 HLS 12RS-1217 ORIGINAL
HB NO. 568
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor1
and subsequently approved by the legislature, this Act shall become effective on July 1,2
2012, or on the day following such approval by the legislature, whichever is later.3
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)]
Wesley Bishop HB No. 568
Abstract: Provides for a local sales and use tax exemption for sales of construction
materials to the "St. Bernard Project, Inc."
Proposed law provides for a local sales and use tax exemption for the sale of construction
materials to the "St. Bernard Project, Inc." when such materials are intended for use in
rehabilitating existing residential dwellings or constructing new residential dwellings in this
state.
Present law provides for a listing by keyword of mandatory local sales and use tax
exemptions.
Proposed law retains present law and adds the exemption in proposed law for the sale of
construction materials to the "St. Bernard Project, Inc." to the list of mandatory local sales
and use tax exemptions.
Effective July 1, 2012.
(Adds R.S. 47:305.71 and 337.9(D)(33))