The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Gary Smith (SB 612)
Present law state and local sales tax on some "sales of services". Included, is the sale of
admissions to places of amusement, to athletic entertainment other than that of schools, colleges,
and universities, and recreational events.
Proposed law excludes from local sales tax sightseeing guided tours of swamp or marsh areas by
boat if only information or transportation is provided to purchasers of admission to such tours,
and not food or drink, or access to an event or facility for amusement, entertainment, or for
athletic or recreational purposes.
Effective July 1, 2014.
(Adds R.S. 47:301(14)(b)(v))