HLS 161ES-224 ORIGINAL
2016 First Extraordinary Session
HOUSE BILL NO. 81
BY REPRESENTATIVE THIBAUT
TAX/SALES & USE: (Constitutional Amendment) Provide with respect to limitations on
sales and use tax (Item #16 and 36)
1 A JOINT RESOLUTION
2Proposing to amend Article VII, Section 2.2(B)(2) of the Constitution of Louisiana, relative
3 to limitations on the power of taxation; to provide with respect to certain sales and
4 use tax exclusions and exemptions; to provide for submission of the proposed
5 amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to
9amend Article VII, Section 2.2(B)(2) of the Constitution of Louisiana, to read as follows:
10 ยง2.2. Power to Tax; Sales and Use Tax; Limitation
11 Section 2.2.
12 * * *
13 (B) Effective July 1, 2003, the sales and use tax imposed by the state of
14 Louisiana or by a political subdivision whose boundaries are coterminous with those
15 of the state shall not apply to sales or purchases of the following items:
16 * * *
17 (2) Natural gas, electricity, and water, and alternative energy sources sold
18 directly to the consumer for residential use.
19 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 161ES-224 ORIGINAL
HB NO. 81
1 Section 2. Be it further resolved that this proposed amendment shall be submitted
2to the electors of the state of Louisiana at the statewide election to be held on November 8,
32016.
4 Section 3. Be it further resolved that on the official ballot to be used at the election,
5there shall be printed a proposition, upon which the electors of the state shall be permitted
6to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
7follows:
8 Do you support an amendment to exempt from state sales and use tax
9 alternative energy for residential consumption? (January 1, 2017) (Amends
10 Article VII, Section 2.2(B)(2))
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 81 Original 2016 First Extraordinary Session Thibaut
Abstract: Adds an exemption for alternative energy sold directly to the consumer for
residential use.
Present constitution exempts from state sales and use tax natural gas, electricity, and water
sold directly to the consumer for residential use.
Proposed constitutional amendment retains present constitution and adds an exemption for
alternative energy sold directly to the consumer for residential use.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 8, 2016.
(Amends Const. Art. VII, Section 2.2(B)(2))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.