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 Engrossed 2015 Regular Session Smith
Abstract: Suspends from July 1, 2015, through June 30, 2017, the state sales and use tax
exemption as to the .97% levy for business utilities for sales of steam, water, electric,
resulting in the imposition of this sales tax on these items.
Present law authorizes the levy of 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. 47:331(S))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Delete the suspension of the exemption as to the 2% and 1% levies of the state sales and
use tax on the sales of electric power or energy, natural gas, steam, and water.