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.