HLS 161ES-224 ENGROSSED
2016 First Extraordinary Session
HOUSE BILL NO. 81
BY REPRESENTATIVE THIBAUT
TAX/SALES & USE: (Constitutional Amendment) Repeals certain state sales and use tax
exemptions (Items #16 and 36)
1 A JOINT RESOLUTION
2Proposing to repeal Article VII, Section 2.2 of the Constitution of Louisiana, relative to
3 limitations on the power of taxation; to repeal certain constitutional sales and use tax
4 exclusions and exemptions; to provide for submission of the proposed amendment
5 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 repeal
9Article VII, Section 2.2 of the Constitution of Louisiana.
10 Section 2. Be it further resolved that the repeal of the amendment contained in this
11Joint Resolution shall become effective on January 1, 2017.
12 Section 3. Be it further resolved that this proposed amendment shall be submitted
13to the electors of the state of Louisiana at the statewide election to be held on November 8,
142016.
15 Section 4. Be it further resolved that on the official ballot to be used at the election,
16there shall be printed a proposition, upon which the electors of the state shall be permitted
17to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
18follows:
19 Do you support an amendment to repeal the state sales and use tax
20 exemptions for food for home consumption, residential natural gas,
21 electricity, and water, and prescription drugs? (Effective January 1, 2017)
22 (Repeals Article VII, Section 2.2)
Page 1 of 2 HLS 161ES-224 ENGROSSED
HB NO. 81
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.
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