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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. 78
BY SENATOR MARTINY
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
* * *18
(bb) For purposes of the sales and use tax levied by the state and by tax19
authorities in East Feliciana Parish, charges for the furnishing of repairs to tangible20
personal property may shall be excluded from sales of services, as defined in this21
Subparagraph, when the repaired property is (1) delivered to the customer in another22
state either by common carrier or the repair dealer's own vehicle a common carrier23
or to the United States Post Office for transportation outside the state, or (2)24
delivered outside the state by use of the repair dealer's own vehicle or by use of25
an independent trucker,. However, as to aircraft, delivery may be by the best26
available means. This exclusion shall not apply to sales and use taxes levied by any27
other parish, municipality or school board. However, any other parish, municipality28
ACT No. 172 SB NO. 78 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
or school board may apply the exclusion as defined in this Subparagraph to sales or1
use taxes levied by any such parish, municipality, or school board. Offshore areas2
shall not be considered another state for the purpose of this Subparagraph.3
* * *4
§337.10. Optional exclusions and exemptions5
* * *6
F. As provided for in R.S. 47:301(14)(g)(i)(bb), any political subdivision,7
other than a tax authority in East Feliciana Parish to which the exclusion8
already applies, may apply the exclusion as defined in R.S. 47:301(14)(g)(i)(bb) to9
sales or use taxes levied by any such political subdivision, so that a charge for the10
furnishing of repairs to tangible personal property shall be excluded from sales of11
services, as defined in R.S. 47:301(14)(g)(i), when the repaired property is (1)12
delivered to the customer in another state either by common carrier or the repair13
dealer's own vehicle a common carrier or to the United States Post Office for14
transportation outside the state, or (2) delivered outside the state by use of the15
repair dealer's own vehicle or by use of an independent trucker,. However, as16
to aircraft, delivery may be by the best available means. Offshore areas shall not be17
considered another state for the purpose of this Subsection and R.S. 47:301(14)(g)(i).18
* * *19
Section 2. This Act shall become effective on July 1, 2013; if vetoed by the governor20
and subsequently approved by the legislature, this Act shall become effective on July 1,21
2013, or on the day following such approval by the legislature, whichever is later.22
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: