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ACT No. 266
Regular Session, 2012
HOUSE BILL NO. 568
BY REPRESENTATIVE WESLEY BISHOP
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 as defined in R.S.9
47:337.6 shall not apply to the sale of construction materials to the "St. Bernard10
Project, Inc." when such materials are intended for use in rehabilitating existing11
residential dwellings or 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 ENROLLEDHB NO. 568
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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
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: