HLS 15RS-1371 ORIGINAL
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 51
BY REPRESENTATIVE SHADOIN
TAX/SALES & USE: Suspends the state sales and use tax exemption for business utilities
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 exemption for business utilities as to the tax levied
4 pursuant to R.S. 47:302, 321, and 331 for sales of steam, water, electric power or
5 energy, and natural gas, including but not limited to the exemption in R.S.
6 47:305(D)(1)(b), (c), (d), and (g), and any other exemptions provided in those
7 portions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of
8 1950, that provide for exemptions from the taxes imposed therein.
9 WHEREAS, whenever the condition of the state fisc permits, the Legislature of
10Louisiana has attempted to afford tax relief to its citizenry in the form of various exemptions
11from the sales and use tax; and
12 WHEREAS, the financial condition of the state is such that monies lost due to these
13exemptions are critically needed to avoid cessation of vital services to the citizens of the
14state.
15 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
16all of the exemptions from the tax levied pursuant to R.S. 47:302, 321, and 331 for sales of
17steam, water, electric power or energy, and natural gas, including but not limited to the
18exemption in R.S. 47:305(D)(1)(b), (c), (d), and (g), and any other exemptions provided in
19those portions of Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of
201950 that provide for exemptions from the taxes imposed therein.
Page 1 of 2 HLS 15RS-1371 ORIGINAL
HCR NO. 51
1 BE IT FURTHER RESOLVED that this suspension shall become effective upon
2adoption of this Resolution and shall extend through the sixtieth day after final adjournment
3of 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 51 Original 2015 Regular Session Shadoin
Suspends the exemption for business utilities as to the 2%, 1%, and 0.97% state sale and use
tax levy for sales of steam, water, electric power or energy, and natural gas.
(Suspends R.S. 47:305(D)(1)(b), (c), (d), and (g))
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