HLS 15RS-1111 ORIGINAL
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 17
BY REPRESENTATIVE STOKES
TAX/SALES-USE-EXEMPT: Suspends certain exclusions and exemptions from a portion
of 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 certain exemptions and exclusions applicable to the
4 additional state sales tax levied pursuant to R.S. 47:331.
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
12R.S. 47:301(7)(h), (14)(h),(16)(p) and 305.40 as they apply to the taxes levied pursuant to
13R.S. 47:331.
14 BE IT FURTHER RESOLVED that this suspension shall become effective upon
15adoption of this Resolution and shall extend through the sixtieth day after final adjournment
16of the 2016 Regular Session of the Legislature of Louisiana.
Page 1 of 2 HLS 15RS-1111 ORIGINAL
HCR NO. 17
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)
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