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 519 Original 2015 Regular Session Patrick Williams
Abstract: Specifies that the state sales and use tax on tangible personal property, which is levied
and collected on certain remote sellers, is to be levied and collected for the benefit of the
local governmental subdivisions and school boards which have constitutional authority to
levy sales and use taxes.
Present law imposes a 4% state sales and use tax on tangible personal property which is to be levied
and collected from vendors who qualify as dealers in La. solely by virtue of engaging in regular or
systematic solicitation of a consumer market in La. by the distribution of catalogs or other
advertising, or by means of print, radio or television media, or other communication system.
Present constitution authorizes the governing authority of any local governmental subdivision or
school board to levy and collect a tax upon the sale at retail, the use, the lease, or rental, the
consumption, and the storage for use or consumption of tangible personal property and on sales of
services as defined by law.
Proposed constitutional amendment specifies that the tax imposed by present law is to be levied and
collected for the sole benefit of all local governmental subdivisions and school boards which are
granted the authority to levy sales and use tax pursuant to present constitution. Further, the avails
of such tax, except for an administrative fee that may be imposed, shall be distributed to each parish
in a manner to be prescribed by law. Proposed constitutional amendment provides that the
transactions taxable under the tax described in proposed constitutional amendment for purposes of
that tax only, shall be excluded transactions for purposes of taxing authority of local governments
and school boards pursuant to present constitution.
(Adds Const. Art. VII, ยง3.1)