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 Engrossed 2016 First Extraordinary Session Shadoin
Abstract: Repeals provisions that reduce the tax on interstate and international telecommunications
services from 2% to 1% effective April 1, 2016 thereby keeping the rate for these services
at 2%.
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 repeals present law providing for the reduction in the tax rate for interstate and
international telecommunications from 2% to 1% on April 1, 2016.
Effective April 1, 2016.
(Amends R.S. 47:302(C) and 331(C)(1) and (2))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Remove rate increase to 5% for all telecommunications services.
2. Remove provision that reduces the tax on interstate and international telecommunications
services from 2% to 1% effective April 1, 2016.