HLS 15RS-1104 ENGROSSED
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. 47:331(S), relative to sales and use tax; to provide for the effectiveness and
3 applicability of the exemptions for electric power or energy, natural gas, water, and
4 steam; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:331(S) is hereby enacted to read as follows:
7 ยง331. Imposition of tax
8 * * *
9 S. Notwithstanding any other provision of law to the contrary, for the period
10 of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by this
11 Section for sales of steam, water, electric power, or energy, and natural gas shall be
12 inapplicable, inoperable, and of no effect.
13 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
14and subsequently approved by the legislature, this Act shall become effective on July 1,
152015, or on the day following such approval by the legislature, whichever is later.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1104 ENGROSSED
HB NO. 509
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.
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.