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 Engrossed 2016 First Extraordinary Session Thibaut
Abstract: Repeals the state sales and use tax exemptions for food for home consumption,
residential utilities, and prescription drugs.
Present constitution provides for a state sales and use tax exemption for certain food for home
consumption, residential utilities such as natural gas, electricity, and water sold directly to the
consumer, and prescription drugs.
Proposed constitutional amendment repeals these exemptions.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Nov. 8, 2016.
(Repeals Const. Art. VII, ยง2.2)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Change the Resolution from one that adds an exemption from state sales and use taxes
for alternative energy for residential use to one that repeals the constitutional state sales
and use tax exemptions for certain food, residential utilities, and prescription drugs.