HLS 13RS-29 REENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 139
BY REPRESENTATIVE LEOPOLD
TAX/SALES-USE, ST-EXEMPT: Creates an exemption from sales and use tax for
construction materials purchased by the Committee for Plaquemines Recovery
AN ACT1
To amend and reenact R.S. 47:305.59 and to enact R.S. 47:337.10(P), relative to sales and2
use tax exemptions; to provide for an exemption from the state sales and use tax for3
construction materials purchased by the Committee for Plaquemines Recovery; to4
authorize local governing authorities to grant such exemption to the entity; and to5
provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:305.59 is hereby amended and reenacted and R.S. 47:337.10(P)8
is hereby enacted to read as follows: 9
§305.59. Exemption; charitable residential construction10
A. The sales and use tax imposed by the state of Louisiana and all of its tax11
authorities shall not apply to the sale of construction materials to Habitat for12
Humanity affiliates, Fuller Center for Housing covenant partners located in this state,13
or the Make It Right Foundation when such materials are intended for use in14
constructing new residential dwellings in this state.15
B. The sales and use tax imposed by the state of Louisiana shall not apply16
to the sale of construction materials purchased by the Committee for Plaquemines17
Recovery. The governing authority of a political subdivision may exempt the sale18 HLS 13RS-29 REENGROSSED
HB NO. 139
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
of construction materials purchased by the committee from sales and use taxes it1
levies.2
* * *3
§337.10. Optional exclusions and exemptions4
* * *5
P. As provided in R.S. 47:305.59, the governing authority of a political6
subdivision may exempt the sale of construction materials purchased by the7
Committee for Plaquemines Recovery from the sales and use taxes it levies.8
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)]
Leopold HB No. 139
Abstract: Creates a state sales and use tax exemption for construction materials purchased
by the Committee for Plaquemines Recovery and authorizes local governments to
exempt such purchases from local sales and use tax.
Present law exempts the sale of construction materials to Habitat for Humanity affiliates, or
Fuller Center for Housing covenant partners located in this state, or the Make It Right
Foundation from state and local sales tax when such materials are intended for use in
constructing new residential dwellings in this state.
Proposed law retains present law and creates an exemption from state sales and use tax for
the sale of construction materials to the Committee for Plaquemines Recovery.
Proposed law provides that the governing authority of a local taxing authority may exempt
purchases as provided for in proposed law from its own sales taxes.
(Amends R.S. 47:305.59; Adds R.S. 47:337.10(P))
Summary of Amendments Adopted by House
House Floor Amendments to the engrossed bill.
1. Adds the exemption provided for in proposed law to the list of optional local
sales and use tax exemptions provided for in present law.