RDCSB78 416 3585
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Martiny (SB 78)
Present law authorizes an exclusion against state sales and use tax and sales and use 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.
Proposed law changes the present law exclusion from state sales and use taxes and sales and
use taxes in East Feliciana Parish from a permissive exclusion to a mandatory exclusion.
Proposed law specifically includes in the sales 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.
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 retains present law.
Effective July 1, 2013.
(Amends R.S. 47:301(14)(g)(i)(bb) and R.S. 47:337.10(F))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill.
1. Technical. Reinstates present law which clarifies that the sales and use tax
exclusion is permissible, and not mandatory, for sales and use taxes imposed by
other parishes, municipalities, and school boards.