SLS 14RS-1426 ORIGINAL
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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, 2014
SENATE BILL NO. 612
BY SENATOR GARY SMITH
TAX EXEMPTIONS. Excludes from local sales tax sales of admission to sightseeing
guided tours by boat of swamp or marsh areas if only information or transportation is
provided to purchasers. (7/1/14)
AN ACT1
To enact R.S. 47:301(14)(b)(v), relative to exclusions from the sales or use tax of political2
subdivisions of the state; to exclude certain sightseeing guided tours; and to provide3
for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:301(14)(b)(v) is hereby enacted to read as follows:6
ยง301. Definitions7
As used in this Chapter the following words, terms, and phrases have the8
meaning ascribed to them in this Section, unless the context clearly indicates a9
different meaning:10
* * *11
(14) "Sales of services" means and includes the following:12
* * *13
(b) * * *14
(v) For purposes of the sales and use tax imposed by any political15
subdivision of the state, the term "places of amusement" or "recreational16
events" as used in this Subparagraph shall not include sightseeing guided tours17 SB NO. 612
SLS 14RS-1426 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
of swamp or marsh areas by boat if only information or transportation is1
provided to purchasers of admission to such tours, and not food or drink, or2
access to an event or facility for amusement, entertainment, or for athletic or3
recreational purposes.4
* * *5
Section 2. This Act shall become effective on July 1, 2014.6
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))