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 17 Original 2015 Regular Session Stokes
Suspends for one year the exclusion from the additional 0.97% state sales and use tax levied on the
lease or rental of motor vehicles by motor vehicle dealers and manufacturers. Further suspends for
one year the exclusion from the additional 0.97% state sales and use tax levied on the sale of services
for the US Dept. of the Navy for construction or overhaul of US Naval vessels. Further suspends
for one year the exclusion from the additional 0.97% state sales and use tax levied on the sale of
newspapers. Further suspends for one year the exclusion from the additional 0.97% state sales and
use tax levied on the purchase of Mardi Gras items.
(Suspends R.S. 47:301(7)(h), (14)(h),(16)(p), and 305.40 as they apply to the tax levied in R.S.
47:331)