HLS 15RS-1276 ORIGINAL
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 13
BY REPRESENTATIVE BARROW
TAX/SALES & USE: Suspends exemptions to the state sales and use tax
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. 47:331.
4 WHEREAS, whenever the condition of the state fisc permits, the Legislature of
5Louisiana has attempted to afford tax relief to its citizenry in the form of various exemptions
6from the sales and use tax; and
7 WHEREAS, the financial condition of the state is such that monies lost due to these
8exemptions are critically needed to avoid cessation of vital services to the citizens of the
9state.
10 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
11all of the exemptions from the tax levied pursuant to R.S. 47:331.
12 BE IT FURTHER RESOLVED that this suspension shall become effective upon
13adoption of this Resolution and shall extend through the sixtieth day after final adjournment
14of 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 13 Original 2015 Regular Session Barrow
Suspends all sales and use tax exemptions for the 0.97% levy of state sales and use tax.
(Suspends all exemptions for R.S. 47:331)
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