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 Reengrossed 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))