The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 124 Original 2015 Regular Session Adley
Repeals all exclusions and exemptions against all the statewide sales taxes except for the following:
(1)Any exclusion or exemption which would cause such taxes to be levied upon a sale which
is not a retail sale of, not a use, consumption, distribution, or storage for use or consumption
of, or not the lease or rental of, an item or article of tangible personal property.
(2)Those exclusions or exemptions which are required by federal law or the Constitution of the
United States.
(3)Those exclusions or exemptions which are required pursuant to an agreement by the State
of Louisiana for the operation of a public facility.
Effective July 1, 2016.