HLS 15RS-1109 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 655
BY REPRESENTATIVE STOKES
TAX/SALES & USE: Repeals certain exclusions from the state sales and use taxes and
implements certain exemptions from such taxes
1 AN ACT
2To enact R.S. 47:305.72, 305.73, and 305.74 and to repeal R.S. 47:301(7)(h), (14)(h), and
3 (16)(p), relative to state sales and use taxes; to repeal certain exclusions from the
4 state sales and use taxes; to provide for certain exemptions from the state sales and
5 use taxes; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:305.72, 305.73, and 305.74 are enacted to read as follows:
8 §305.72. Exclusions and exemptions; lease of motor vehicles by motor vehicle
9 dealers and manufacturers
10 The sales and use tax imposed by the state of Louisiana or any of its local
11 governmental subdivisions or school boards shall not apply to the lease or rental of
12 motor vehicles by licensed motor vehicle dealers, as defined in R.S. 32:1252(14), or
13 vehicle manufacturers, as defined in R.S. 32:1252(11), for their use in furnishing
14 such leased or rented motor vehicles to their customers in performance of their
15 obligations under warranty agreements associated with the purchase of a motor
16 vehicle or when the applicable warranty has lapsed and the leased or rented motor
17 vehicle is provided to the customer at no charge.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1109 ORIGINAL
HB NO. 655
1 §305.73. Exclusions and exemptions; sale of services for the construction or
2 overhaul of U.S. Navy vessels
3 The sales and use tax imposed by the state of Louisiana or any of its local
4 governmental subdivisions or school boards shall not apply to services performed
5 pursuant to a contract with the United States Department of the Navy for
6 construction or overhaul of U.S. Naval vessels.
7 §305.74. Exclusions and exemptions; sale of newspapers
8 The sales and use tax imposed by the state of Louisiana or any of its local
9 governmental subdivisions or school boards shall not apply to the sale of
10 newspapers.
11 Section 2. R.S. 47:301(7)(h), (14)(h), and (16)(p) are hereby repealed in their
12entirety.
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 655 Original 2015 Regular Session Stokes
Abstract: Repeals certain exclusions from the state sales and use taxes and enacts certain
exemptions from the state sales and use taxes.
Proposed law repeals the following exclusions from the state sales and use taxes:
1) Lease or rental of motor vehicles by motor vehicle dealers and manufacturers.
2) Sale of services for the US Dept. of the Navy for construction or overhaul of US
Naval vessels.
3) Sale of newspapers.
Proposed law enacts exemptions from the state sales and use taxes as follows:
1) Lease or rental of motor vehicles by motor vehicle dealers and manufacturers.
2) Sale of services for the US Dept. of the Navy for construction or overhaul of US
Naval vessels.
3) Sale of newspapers.
(Adds R.S. 47:305.72, 305.73, and 305.74; Repeals R.S. 47:301(7)(h), (14)(h), and (16)(p))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.