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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. 78
BY SENATOR MARTINY
TAX/SALES. Provides for certain tax authorities to grant an exclusion from sales tax for
repairs to certain property which is delivered out of state. (7/1/13)
AN ACT1
To amend and reenact R.S. 47:301(14)(g)(i)(bb) and 337.10(F), relative to sales and use tax;2
to provide for an exclusion from the sales and use tax of the state and of political3
subdivisions which is levied upon certain sales of services; and to provide for related4
matters.5
Notice of intention to introduce this Act has been published.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:301(14)(g)(i)(bb) and 337.10(F) are hereby amended and8
reenacted to read as follows: 9
§301. Definitions10
As used in this Chapter the following words, terms, and phrases have the11
meaning ascribed to them in this Section, unless the context clearly indicates a12
different meaning:13
* * *14
(14) "Sales of services" means and includes the following:15
* * *16
(g)(i)(aa)17 SB NO. 78
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
(bb) For purposes of the sales and use tax levied by the state and by tax2
authorities in East Feliciana Parish, charges for the furnishing of repairs to tangible3
personal property may shall be excluded from sales of services, as defined in this4
Subparagraph, when the repaired property is (1) delivered to the customer in another5
state either by common carrier or the repair dealer's own vehicle a common carrier6
or to the United States Post Office for transportation outside the state, or (2)7
delivered outside the state by use of the repair dealer's own vehicle or by use of8
an independent trucker,. However, as to aircraft, delivery may be by the best9
available means. This exclusion shall not apply to sales and use taxes levied by any10
other parish, municipality or, school board, or any other tax authority other than11
a political subdivision in East Feliciana Parish. However, any such other parish,12
municipality or, school board, or other tax authority may apply the exclusion as13
defined in this Subparagraph to sales or use taxes levied by any such parish,14
municipality, or school board them. Offshore areas shall not be considered another15
state for the purpose of this Subparagraph.16
* * *17
§337.10. Optional exclusions and exemptions18
* * *19
F. As provided for in R.S. 47:301(14)(g)(i)(bb), any political subdivision,20
other than a tax authority in East Feliciana Parish to which the exclusion21
already applies, may apply the exclusion as defined in R.S. 47:301(14)(g)(i)(bb) to22
sales or use taxes levied by any such political subdivision, so that a charge for the23
furnishing of repairs to tangible personal property shall be excluded from sales of24
services, as defined in R.S. 47:301(14)(g)(i), when the repaired property is (1)25
delivered to the customer in another state either by common carrier or the repair26
dealer's own vehicle a common carrier or to the United States Post Office for27
transportation outside the state, or (2) delivered outside the state by use of the28
repair dealer's own vehicle or by use of an independent trucker,. However, as29 SB NO. 78
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
to aircraft, delivery may be by the best available means. Offshore areas shall not be1
considered another state for the purpose of this Subsection and R.S. 47:301(14)(g)(i).2
* * *3
Section 2. This Act shall become effective on July 1, 2013; if vetoed by the governor4
and subsequently approved by the legislature, this Act shall become effective on July 1,5
2013, or on the day following such approval by the legislature, whichever is later.6
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Present law provides an exclusion against state sales tax and sales tax levied by tax
authorities in East Feliciana Parish for charges for the furnishing of repairs to tangible
personal property when the repaired property is delivered to the customer in another state
either by common carrier or the repair dealer's own vehicle. However, as to aircraft, the
delivery may be by the best available means.
Offshore areas are not considered another state for the purpose of present law.
Present law provides that the exclusion does not apply to sales and use taxes levied by any
"other" parish, municipality or school board, but authorizes any "other" parish, municipality
or school board to apply the exclusion as defined in the present law to their sales taxes.
Proposed law specifies that the option to exclude such repairs to out-of-state property is not
available to tax authorities in East Feliciana.
Proposed law authorizes other tax authorities besides parishes, municipalities and school
boards to exclude such repairs.
Proposed law specifically includes in the tax exclusion repairs to property (1) delivered to
the United States Post Office for transportation outside the state and (2) delivered outside
the state by use of an independent trucker.
Effective July 1, 2013.
(Amends R.S. 47:301(14)(g)(i)(bb) and R.S. 47:337.10(F))