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 551 Original 2015 Regular Session Jay Morris
Abstract: Suspends all exemptions from the state sales and use tax for the period July 1, 2015,
through June 30, 2017.
Present law imposes a 2%, 1% and 0.97% 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.
Effective July 1, 2015.
(Adds R.S. 47:302(V), 321(L), and 331(S))