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)]
HB 72 Original 2016 First Extraordinary Session Shadoin
Abstract: Increases the state sales tax on telecommunications services for intrastate services from
3% to 5%, and for interstate and international services from 2% to 5%.
Present law imposes a state sales tax on telecommunication services, in accordance with sourcing
rules and definitions established under present law. The rate imposed on intrastate services is 3%,
and the rate for interstate and international services is 2% through March 30, 2016, and decreases
to 1% beginning April 1, 2016.
Proposed law changes present law by increasing the rate for all telecommunications services. The
rate for intrastate services is increased from 3% to 5%, and the rate for interstate and international
services is increased from 2% to 5%.
Effective April 1, 2016.
(Amends R.S. 47:301.1(A)(intro.para.), 302(C)(2) and 331(C))