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Regular Session, 2014
SENATE CONCURRENT RESOLUTI ON NO. 91
BY SENATOR MARTINY
TAX EXEMPTIONS. Requests the Department of Revenue to study a communications
network equipment tax exemption and report its findings to the legislature.
A CONCURRENT RESOLUTI ON1
To request the Department of Revenue to study the effects of exempting communications2
networks from certain taxes and to report its findings to the legislature.3
WHEREAS, American consumers increasingly rely on high-speed communications4
networks in their everyday lives for work, entertainment, emergency communications, and5
other purposes; and6
WHEREAS, communications networks have become an integral part of the business7
process for millions of American businesses in sectors as diverse as agriculture, health care,8
manufacturing, retail, transportation, and many others; and9
WHEREAS, communications networks, both wired and wireless, have become10
essential to the delivery of government services and have the potential to allow for more11
efficient and cost-effective delivery of government services; and12
WHEREAS, the United States is a technology leader in the field of wired and13
wireless broadband deployment; and14
WHEREAS, this technology leadership has allowed American businesses to lead the15
way in the global marketplace in areas such as applications development, "cloud-based"16
services, and the utilization of software in the communications networks; and17
WHEREAS, the rapid adoption of new communications technologies by American18 SCR NO. 91
SLS 14RS-1671 ORIGINAL
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businesses and consumers requires the investment of tens of billions of dollars to keep pace1
with the exponential growth in demand for network capacity; and2
WHEREAS, state economic growth and competitiveness is dependent upon the3
deployment of modern, efficient communications networks; and4
WHEREAS, a study by Dr. Raul Katz at Columbia University reportedly found that5
sales taxes on communications network investment reduce economic growth by increasing6
the cost of investment and slowing communications network investment and concluded that7
eliminating sales taxes on communications network investment in the states that impose8
these taxes could increase economic growth by $33 billion and lead to the creation of9
243,000 jobs within three years; and10
WHEREAS, the National Conference of State Legislatures supports the policy goal11
of encouraging deployment of high speed communications networks across all states,12
including rural and under-served areas.13
THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby14
request the Department of Revenue to study the effects of exempting communications15
network equipment from state taxation.16
BE IT FURTHER RESOLVED that the department is requested to report its findings17
to the legislature no later than six weeks prior to the convening of the 2015 Regular Session18
of the Legislature. 19
BE IT FURTHER RESOLVED that a copy of this Resolution be forwarded to the20
secretary of the Department of Revenue.21
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Laura Gail Sullivan.
DIGEST
Martiny SCR No. 91
Requests the Department of Revenue to study the effects of exempting communications
networks from certain taxes and to report its findings to the legislature.