HLS 15RS-1104 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 509
BY REPRESENTATIVES SMITH, BURRELL, COX, HALL, HUNTER, JACKSON,
JAMES, TERRY LANDRY, PIERRE, THIERRY, AND ALFRED WILLIAMS
TAX/SALES & USE: Suspends the state sales and use tax exemption for business utilities
1 AN ACT
2To enact R.S. 47:302(V), 321(L), and 331(S), relative to sales and use tax; to provide for the
3 effectiveness and applicability of the exemptions for electric power or energy,
4 natural gas, water, and steam; to provide for an effective date; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:302(V), 321(L), and 331(S) are hereby enacted to read as follows:
8 §302. Imposition of tax
9 * * *
10 (V) Notwithstanding any other provision of law to the contrary, for the
11 period of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by
12 this Section for sales of steam, water, electric power, or energy, and natural gas shall
13 be inapplicable, inoperable, and of no effect.
14 * * *
15 §321. Imposition of tax
16 * * *
17 (L) Notwithstanding any other provision of law to the contrary, for the
18 period of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by
19 this Section for sales of steam, water, electric power, or energy, and natural gas shall
20 be inapplicable, inoperable, and of no effect.
21 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1104 ORIGINAL
HB NO. 509
1 §331. Imposition of tax
2 * * *
3 (S) Notwithstanding any other provision of law to the contrary, for the period
4 of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by this
5 Section for sales of steam, water, electric power, or energy, and natural gas shall be
6 inapplicable, inoperable, and of no effect.
7 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
8and subsequently approved by the legislature, this Act shall become effective on July 1,
92015, or on the day following such approval by the legislature, whichever is later.
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 509 Original 2015 Regular Session Smith
Abstract: For the period between July 1, 2015, through June 30, 2017, all state sales and
use tax exemptions for sales of steam, water, electric power, or energy shall be
inapplicable, inoperable, and of no effect, resulting in the imposition of these taxes
on the sales of such items.
Present law authorizes the levy of a 2%, a 1%, and a .97% state 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 or article of tangible personal property.
Present law exempts sales of electric power or energy, natural gas, steam and water from
imposition of these taxes.
Proposed law renders the exemptions provided in present law inapplicable, inoperable, and
of no effect for all taxable years between July 1, 2015 and June 30, 2017.
Effective July 1, 2015.
(Adds R.S. 47:302(V), 321(L), and 331(S))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.