HLS 15RS-1014 REENGROSSED
2015 Regular Session
HOUSE CONCURRENT RESOL UTION NO. 8
BY REPRESENTATIVE MONTOUCET
TAX/SALES-USE, ST-EXEMPT: Suspends the exemption for business utilities as to the
0.97% state sales and use tax levy
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. 47:331 for sales of steam, water, electric power or energy, and
5 natural gas, including but not limited to the exemption in R.S. 47:305(D)(1)(b), (c),
6 (d), and (g), and any other exemptions provided in those portions of Chapter 2 of
7 Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, that provide for
8 exemptions for business utilities 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. 47:331 for sales of steam, water,
17electric power or energy, and natural gas, including but not limited to the exemption in R.S.
1847:305(D)(1)(b), (c), (d), and (g), and any other exemptions provided in those portions of
19Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 that provide
20for exemptions for business utilities from the taxes imposed therein.
Page 1 of 2 HLS 15RS-1014 REENGROSSED
HCR NO. 8
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 8 Reengrossed 2015 Regular Session Montoucet
Suspends the exemption for business utilities as to the 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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