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 665 Original 2015 Regular Session Kleckley
Abstract: Excludes repairs to certain aircraft from local sales and use tax in Calcasieu Parish.
Present law provides definitions for sales and use tax.
Present law excludes from the definition of "sales of services", for purposes of the sales and use tax
levied by the state and by tax authorities in East Feliciana Parish, those charges for repairs to tangible
personal property when the repaired property is delivered outside the state.
Proposed law retains present law but excludes from the definition of "sales of services", for purposes
of the sales and use tax levied by taxing authorities in Calcasieu Parish, repairs made to certain
aircraft in Calcasieu Parish.
(Amends R.S. 47:301(14)(g)(i)(bb))