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 513 Original 2015 Regular Session Barrow
Abstract: Suspends exemptions from the state sales and use tax for the period July 1, 2015, through
June 30, 2017.
Present law imposes a 0.097ยข sales and use tax on tangible personal property sold at retail in this
state, used, consumed, distributed, or stored for use or consumption in this state, leased or rented in
this state, or sales of services in this state.
Present law provides certain exemptions to the sales and use tax imposed by present law.
Proposed law suspends all exemptions provided by present law between July 1, 2015 and June 30,
2017.
1. R.S. 39:467 and 468 - Purchases in domed stadiums owned by the state and in certain other
publicly owned facilities
2. R.S. 47:305(A)(1) - Directs sales of farm products by producer
3. R.S. 47:305(B) - Use tax for farm products consumed by producer
4. R.S. 47:305(D)(1)(f) - Fertilizer and farm products containers sold by farmers
5. R.S. 47:305(D)(1)(j), (k), (l), (m), (s), (t), and (G) and 305.2 - Prescription drugs and other
medical and patient aids
6. R.S. 47:305.1 - Ships and ships' supplies
7. R.S. 47:305.3 - Seeds used in planting of crops
8. R.S. 47:305.8 - Pesticides used for agricultural purposes
9. R.S. 47:305.10 - Purchases for first use outside the United States; offshore
10.R.S. 47:305.14 - Sales by nonprofit organizations
11.R.S. 47:305.15 - Sales by blind persons 12.R.S. 47:305.20 - Purchases by commercial fisherman
13.R.S. 47:305.25(A)(1) and (2) - Certain farm equipment
14.R.S. 47:305.37 - Diesel fuel or LPG used for farm purposes
15.R.S. 47:305.38 - Sheltered workshop for persons with intellectual disabilities
16.R.S. 47.305.46 - Purchases made with food stamps and under the W.I.C. program
17.R.S. 47:305.50 - Rail rolling stock
18.R.S. 47:305.51 - Utilities used by steelworker and blast furnaces
19.R.S. 51:1787 - Exemptions under the Enterprise Zone Law
Effective July 1, 2015.
(Adds R.S. 47:331(S))