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ACT No. 396
Regular Session, 2013
HOUSE BILL NO. 682
BY REPRESENTATIVE HOLLIS
AN ACT1
To amend and reenact R.S. 47:301(16)(b)(ii), relative to sales and use tax; to provide for2
definitions; to provide with respect to the definition of tangible personal property;3
to provide for the definition relating to gold, silver, or numismatic coins, or platinum,4
gold, or silver bullion; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:301(16)(b)(ii) is hereby amended and reenacted to read as7
follows: 8
ยง301. Definitions9
As used in this Chapter the following words, terms, and phrases have the10
meaning ascribed to them in this Section, unless the context clearly indicates a11
different meaning:12
* * *13
(16)14
* * *15
(b) The term "tangible personal property" shall not include:16
* * *17
(ii) Gold, silver, or numismatic coins, or platinum, gold, or silver bullion18
having a total value of one thousand dollars or more.19
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: