HLS 15RS-1086 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 551
BY REPRESENTATIVE JAY MORRIS
TAX/SALES & USE: Suspends all state sales and use tax exemptions for a certain period
of time
1 AN ACT
2To enact R.S. 47:302(V), 321(L), and 331(S), relative to the state sales and use tax; to
3 provide relative to the effectiveness and applicability of exemptions to the tax; to
4 suspend all exemptions on state sales and use tax for a certain period; to provide for
5 an effective date; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:302(V), 321(L), and 331(S) are hereby enacted to read as follows:
8 §302. Imposition of tax
9 * * *
10 V. Notwithstanding any other provision of law to the contrary, for the period
11 of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by this
12 Section shall be inapplicable, inoperable, and of no effect.
13 * * *
14 §321. Imposition of tax
15 * * *
16 L. Notwithstanding any other provision of law to the contrary, for the period
17 of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by this
18 Section shall be inapplicable, inoperable, and of no effect.
19 * * *
20 §331. Imposition of tax
21 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1086 ORIGINAL
HB NO. 551
1 S. Notwithstanding any other provision of law to the contrary, for the period
2 of July 1, 2015, through June 30, 2017, the exemptions to the tax levied by this
3 Section shall be inapplicable, inoperable, and of no effect.
4 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
5and subsequently approved by the legislature, this Act shall become effective on July 1,
62015, or on the day following such approval by the legislature, whichever is later.
7 DIGEST
8The digest printed below was prepared by House Legislative Services. It constitutes no part
9of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
10part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
11HB 551 Original 2015 Regular Session Jay Morris
12Abstract: Suspends all exemptions from the state sales and use tax for the period July 1,
13 2015, through June 30, 2017.
14Present law imposes a 2%, 1% and 0.97% sales and use tax on tangible personal property
15sold at retail in this state, used, consumed, distributed, or stored for use or consumption in
16this state, leased or rented in this state, or sales of services in this state.
17Present law provides certain exemptions to the sales and use tax imposed by present law.
18Proposed law suspends all exemptions provided by present law between July 1, 2015 and
19June 30, 2017.
20Effective July 1, 2015.
21(Adds R.S. 47:302(V), 321(L), and 331(S))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.