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))