RÉSUMÉ DIGEST
ACT 116 (HB 501) 2015 Regular Session Robideaux
Existing 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.
Prior law provided 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.
New law specifies that the exemption applies to both state and local sales and use taxes and
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 the governor (June 19, 2015).
(Amends R.S. 47:301(10)(m))