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)]
HCR 10 Original 2016 First Extraordinary Session Montoucet
Suspends the exemption for business utilities as to the 2% and 1% state sales and use tax levies for
sales of steam, water, electric power or energy, natural gas, all energy sources when used for boiler
fuel except refinery gas, and utilities used by steelworks and blast furnaces.
(Suspends R.S. 47:305(D)(1)(b), (c), (d), (g), and (h) and 305.51)