HLS 15RS-703 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 99
BY REPRESENTATIVE LEOPOLD
TAX/SALES-USE-EXEMPT: Creates an exemption from sales and use tax for construction
materials purchased by the Committee for Plaquemines Recovery
1 AN ACT
2To amend and reenact R.S. 47:305.59 and to enact R.S. 47:337.10(P), relative to sales and
3 use tax exemptions; to provide for an exemption from the state sales and use tax for
4 construction materials purchased by the Committee for Plaquemines Recovery; to
5 authorize local governing authorities to grant the exemption; and to provide for
6 related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:305.59 is hereby amended and reenacted and R.S. 47:337.10(P)
9is hereby enacted to read as follows:
10 §305.59. Exemption; charitable residential construction
11 A. The sales and use tax imposed by the state of Louisiana and all of its tax
12 authorities shall not apply to the sale of construction materials to Habitat for
13 Humanity affiliates, Fuller Center for Housing covenant partners located in this state,
14 or the Make it Right Foundation when such materials are intended for use in
15 constructing new residential dwellings in this state.
16 B. The sales and use tax imposed by the state of Louisiana shall not apply
17 to the sale of construction materials purchased by the Committee for Plaquemines
18 Recovery. The governing authority of a political subdivision may by ordinance or
19 resolution provide an exemption from its sales and use tax for the sale of
20 construction materials purchased by the Committee for Plaquemines Recovery.
21 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-703 ORIGINAL
HB NO. 99
1 §337.10. Optional exclusions and exemptions
2 * * *
3 P. As provided in R.S. 47:305.59(B), the governing authority of a political
4 subdivision may by ordinance or resolution provide an exemption from its sales as
5 use tax for the sale of construction materials purchased by the Committee for
6 Plaquemines Recovery.
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 99 Original 2015 Regular Session Leopold
Abstract: Creates a state sales and use tax exemption for construction materials purchased
by the Committee for Plaquemines Recovery and authorizes local governments to
exempt such purchases from local sales and use tax.
Present law exempts the sale of construction materials to Habitat for Humanity affiliates,
Fuller Center for Housing covenant partners located in this state, or the Make It Right
Foundation from state and local sales tax when such materials are intended for use in
constructing new residential dwellings in this state.
Proposed law retains present law and creates an exemption from state sales and use tax for
the sale of construction materials to the Committee for Plaquemines Recovery.
Proposed law authorizes the governing authority of a political subdivision to grant by
ordinance or resolution a local sales and use tax exemption for the sale of construction
materials to the Committee for Plaquemines Recovery.
(Amends R.S. 47:305.59; Adds R.S. 47:337.10(P))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.