Martiny (SB 78) Act No. 172
Prior law authorized 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 prior law.
New law changes the prior 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.
New law specifically includes in the sales tax exclusion repairs to property (1) delivered to
the U.S. Post Office for transportation outside the state and (2) delivered outside the state by
use of an independent trucker.
Prior law provided 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 prior law to their sales taxes.
New law retains prior law.
Effective July 1, 2013.
(Amends R.S. 47:301(14)(g)(i)(bb) and 337.10(F))