HLS 161ES-520 ORIGINAL
2016 First Extraordinary Session
HOUSE CONCURRENT RESOL UTION NO. 10
BY REPRESENTATIVE MONTOUCET
TAX/SALES-USE, ST-EXEMPT: Suspends the exemptions for the state sales and use tax
levied on business utilities
1 A CONCURRENT RESOL UTION
2To suspend until sixty days after final adjournment of the 2016 Regular Session of the
3 Legislature of Louisiana certain exemptions for business utilities as to the taxes
4 levied pursuant to R.S. 47:302 and 321 for sales of steam, water, electric power or
5 energy, natural gas, all energy sources when used for boiler fuel except refinery gas,
6 and utitlities used by steelworks and blast furnaces, including but not limited to the
7 exemptions in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h) and 305.51.
8 WHEREAS, whenever the condition of the state fisc permits, the Legislature of
9Louisiana has attempted to afford tax relief to its citizenry in the form of various exemptions
10from the sales and use tax; and
11 WHEREAS, the financial condition of the state is such that monies lost due to these
12exemptions are critically needed to avoid cessation of vital services to the citizens of the
13state.
14 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
15all of the exemptions from the tax levied pursuant to R.S. 47:302 and 321 for sales of steam,
16water, electric power or energy, natural gas, all energy sources when used for boiler fuel
17except refinery gas, and utilities used by steelworks and blast furnaces, including but not
18limited to the exemption in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h) and 305.51.
19 BE IT FURTHER RESOLVED that this suspension shall become effective upon
20adoption of this Resolution and shall extend through the sixtieth day after final adjournment
21of the 2016 Regular Session of the Legislature of Louisiana.
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HCR NO. 10
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)
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