HLS 15RS-1161 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 501
BY REPRESENTATIVE ROBIDEAUX
TAX/TAXATION: Provides for a state and local sales and use tax exemption for certain
aircraft manufactured in Louisiana
1 AN ACT
2To amend and reenact R.S. 47:301(10)(m), relative to state and local sales and use tax; to
3 provide with respect to state and local sales and use tax exemptions; to exempt
4 certain aircraft manufactured in this state from state and local sales and use taxes; to
5 provide for an effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:301(10)(m) is hereby amended and reenacted to read as follows:
8 ยง301. Definitions
9 As used in this Chapter the following words, terms, and phrases have the
10 meaning ascribed to them in this Section, unless the context clearly indicates a
11 different meaning:
12 * * *
13 (10)(a)
14 * * *
15 (m) The For purposes of sales and use taxes imposed or levied by the state
16 or any political subdivision, the term "sale at retail" shall not include the sales of
17 Louisiana manufactured or assembled passenger aircraft with a capacity in excess
18 of fifty maximum capacity of eight persons, if, after all transportation, including
19 transportation by the purchaser, has been completed, the aircraft is ultimately
20 received by the purchaser outside of Louisiana. The place at which the aircraft is
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1161 ENGROSSED
HB NO. 501
1 ultimately received shall be considered as the place at which the aircraft is stored
2 after all transportation has been completed.
3 * * *
4 Section 2. This Act shall become effective upon signature by the governor or, if not
5signed by the governor, upon expiration of the time for bills to become law without signature
6by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
7vetoed by the governor and subsequently approved by the legislature, this Act shall become
8effective on the day following such approval.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 501 Engrossed 2015 Regular Session Robideaux
Abstract: Exempts La. manufactured passenger aircraft with a maximum seating capacity
of eight persons from state and local sales and use taxes.
Present law provides for the levy of a tax upon the sale at retail, the use, the consumption,
the distribution, and the storage for use or consumption in this state, of each item of tangible
personal property. Further provide for exemptions and exclusions from the levy of the tax.
Present law provides that for purposes of the levy of the tax, the term "sale at retail" shall
not include sales of La. manufactured or assembled passenger aircraft with a capacity in
excess of 50 persons if, after all transportation has been completed, the aircraft is ultimately
received by the purchaser outside of the state.
Proposed law changes present law by specifying that the exemption applies to both state and
local sales and use taxes. Additionally, changes the seating capacity for such aircraft
manufactured or assembled in La. from a capacity in excess of 50 persons to a maximum
capacity of eight persons. Additionally specifies that the place at which the aircraft is
ultimately received shall be considered as the place at which the aircraft is stored after all
transportation has been completed.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:301(10)(m))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.