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 82 Original 2016 First Extraordinary Session Stokes
Abstract: Removes the exemption from state and local sales and use taxes and restricts any state
sales and use tax on gasoline, motor fuels, and special fuels such that the maximum price per
gallon subject to tax would be $2.
Present constitution provides that gasoline, motor fuels, and special fuels may be subject to a state
excise tax imposed by law.
Present constitution provides that gasoline, motor fuels, and special fuels shall be exempt from state
and local sales and use taxes.
Proposed constitutional amendment changes present constitution by removing the restriction on sales
and use taxes, and by providing that any sales and use tax on such fuels would be limited in that the
maximum price per gallon that would be subject to tax would be $2.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Nov. 8, 2016.
(Amends Const. Art. VII, ยง27(A))