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))