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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 ENROLLED
SENATE BILL NO. 169
BY SENATOR WALSWORTH
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
communities.18
Section 2. The provisions of this Act shall be retroactive in application. 19
Section 3. This Act shall become effective upon signature by the governor or, if not20
signed by the governor, upon expiration of the time for bills to become law without signature21
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If22
ACT No. 271 SB NO. 169 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
vetoed by the governor and subsequently approved by the legislature, this Act shall become1
effective on the day following such approval.2
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: