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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013
SENATE BILL NO. 169
BY SENATOR WALSWORTH
TAX EXEMPTIONS. Provides an exemption from sales tax on the sale of meals to staff,
patients and residents of nursing homes, adult residential care providers, and continuing care
retirement communities. (8/1/13)
AN ACT1
To amend and reenact the introductory paragraph of R.S. 47:305(D)(2)(a) and2
305(D)(2)(a)(ii), relative to exemptions and exclusions from sales taxes; to provide3
an exemption for the sale of meals furnished to staff and residents of nursing homes,4
adult residential care providers, and continuing care retirement communities; to5
provide for retroactive application; to provide for an effective date; and to provide6
for related matters.7
Be it enacted by the Legislature of Louisiana:8
Section 1. The introductory paragraph of R.S. 47:305(D)(2)(a) and 305(D)(2)(a)(ii)9
are hereby amended and reenacted to read as follows:10
ยง305. Exclusions and exemptions from the tax11
* * *12
D.(1) * * *13
(2)(a) Sales of meals furnished as follows shall be exempt:14
* * *15
(ii) To the staff and patients of hospitals, and to the staff and residents of16
nursing homes, adult residential care providers, and continuing care retirement17 SB NO. 169
SLS 13RS-488 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
communities.1
Section 2. The provisions of this Act shall be retroactive in application. 2
Section 3. This Act shall become effective upon signature by the governor or, if not3
signed by the governor, upon expiration of the time for bills to become law without signature4
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If5
vetoed by the governor and subsequently approved by the legislature, this Act shall become6
effective on the day following such approval.7
The original instrument was prepared by Thomas L. Tyler. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by Danielle Doiron.
DIGEST
Walsworth (SB 169)
Present law, regarding exemptions or exclusions from sales tax, provides that no tax is paid
on the sale of meals furnished to the staff and patients of hospitals.
Proposed law retains these provisions but further exempts from sales tax, the sale of meals
furnished to staff, patients, and residents of hospitals, nursing homes, adult residential care
providers, and continuing care retirement communities.
Proposed law provides for retroactive application.
Effective upon governor signature.
(Amends R.S. 47:305(D)(2)(intro para) and 305(D)(2)(a)(ii))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Adds residents of nursing homes and adult residential care providers as
people who are included in the exemptions.
2. Adds staff and residents of continuing care retirement communities in the
exemption.
3. Adds retroactive application.
4. Adds effective date upon governor signature.