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.