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 Original 2015 Regular Session Miller
Abstract: Clarifies that the term "sales of services" for purposes of levying sales and use tax
includes the furnishing of laundry, cleaning, pressing, and dyeing services where such
services are delivered 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 term "sales of services" includes the furnishing
of laundry, cleaning, pressing, and dyeing services where such services are delivered to the customer.
(Amends R.S. 47:301(14)(e))