HLS 15RS-14 ENGROSSED
2015 Regular Session
HOUSE BILL NO. 84
BY REPRESENTATIVE MILLER
TAX/SALES & USE: Provides relative to the definition of "sales of services" for purposes
of sales and use tax
1 AN ACT
2To amend and reenact R.S. 47:301(14)(e), relative to sales and use tax; to provide relative
3 to the definition of "sales of services" for purposes of the levy of sales and use tax;
4 and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:301(14)(e) is hereby amended and reenacted to read as follows:
7 ยง301. Definitions
8 As used in this Chapter the following words, terms, and phrases have the
9 meaning ascribed to them in this Section, unless the context clearly indicates a
10 different meaning:
11 * * *
12 (14) "Sales of services" means and includes the following:
13 * * *
14 (e) The furnishing of laundry, cleaning, pressing and dyeing services,
15 including by way of extension and not of limitation, the cleaning and renovation of
16 clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for
17 clothing, furs, and rugs. The service shall be taxable at the location where the
18 laundered, cleaned, pressed, or dyed article is returned to the customer.
19 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-14 ENGROSSED
HB NO. 84
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 84 Engrossed 2015 Regular Session Miller
Abstract: Clarifies that for purposes of levying the sales and use tax on laundering,
cleaning, pressing, and dyeing services, the service shall be taxable at the location
where the item is returned to the customer.
Present law defines the term "sales of services" for purposes of levying sales and use taxes
to include the furnishing of laundry, cleaning, pressing, and dyeing services, including by
way of extension and not of limitation, the cleaning and renovation of clothing, furs,
furniture, carpets and rugs, and the furnishing of storage space for clothing, furs, and rugs.
Proposed law retains present law but clarifies that the service shall be taxable at the location
where the item is returned to the customer.
(Amends R.S. 47:301(14)(e))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Further clarify that the services are taxable where the item is returned to the
customer.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.