HLS 15RS-1087 ORIGINAL
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 11
BY REPRESENTATIVE JAY MORRIS
TAX/SALES & USE: Suspends all state sales and use tax exemptions
1 A CONCURRENT RESOL UTION
2To suspend until sixty days after final adjournment of the 2016 Regular Session of the
3 Legislature of Louisiana the exemptions for the tax levied pursuant to R.S. 47:302,
4 321, and 331.
5 WHEREAS, whenever the condition of the state fisc permits, the Legislature of
6Louisiana has attempted to afford tax relief to its citizenry in the form of various exemptions
7from the sales and use tax; and
8 WHEREAS, the financial condition of the state is such that monies lost due to these
9exemptions are critically needed to avoid cessation of vital services to the citizens of the
10state.
11 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
12all of the exemptions from the tax levied pursuant to R.S. 47:302, 321, and 331.
13 BE IT FURTHER RESOLVED that this suspension shall become effective upon
14adoption of this Resolution and shall extend through the sixtieth day after final adjournment
15of the 2016 Regular Session of the Legislature of Louisiana.
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)]
HCR 11 Original 2015 Regular Session Jay Morris
Suspends all exemptions for the 2%, 1%, and 0.97% state sale and use tax levy.
(Suspends all exemptions for R.S. 47:302, 321, and 331)
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