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 4 Original 2016 First Extraordinary Session Jay Morris
Suspends from the 4% state sales and use tax all exemptions and exclusions, except for the
following:
(1)R.S. 47:305(D)(1)(n) through (r) relative to food for home consumption
(2)R.S. 47:305(D)(1)(j), (4)(b), (5)(b) and (c)(i), and 305.2 relative to prescription drugs
(3)R.S. 38:2212.4(C) relative to a public trust
(4)R.S. 39:467 relative to state owned domed stadiums
(5)R.S. 39:468 relative to state owned public facilities
(6)R.S. 47:301(1) and (10)(c)(ii)(bb) relative to isolated and occasional sales
(7)R.S. 47:301(3)(a) relative to installation charges on tangible personal property
(8)R.S. 47:301(3)(c) relative to installation on oil field board roads
(9)R.S. 47:301(7)(c) and (14)(h) relative to transactions by private contractor on Navy contract
regarding a naval vessel
(10)R.S. 47:301(3)(i) relative to manufacturers rebates on new cars
(11)R.S. 47:301(4)(k) relative to lease or rentals of railroad rolling stock
(12)R.S. 47:301(7), (10)(r), and (18)(f) relative to purchases and leases by free hospitals
(13)R.S. 47:301(7)(f), (10)(q), and (18)(e) relative to purchase and use of certain educational
materials by private schools
(14)R.S. 47:301(8)(b) relative to certain purchases by a private higher education institution
(15)R.S. 47:301(8)(f) relative to purchases by nonprofit entities that sell donated goods (16)R.S. 47:301(10(a)(i) relative to tangible personal property for resale
(17)R.S. 47:301(10)(a)(iii) and (18)(a)(iii) relative to the purchase of property for lease or rental
(18)R.S. 47:301(10)(b)(i) relative to sales through a coin-operated vending machine
(19)R.S. 47:301(10(c)(i)(aa) relative to materials for further processing into articles of tangible
personal property
(20)R.S. 47:301(10)(d) relative to sales of human tissue transplants
(21)R.S. 47:301(10)(e) and 305(A)(3) relative to sales of raw agricultural products
(22)R.S. 47:301(10)(g) relative to sales to the U.S. government and its agencies
(23)R.S. 47:301(10)(h) relative to sales of food by youth serving organizations chartered by
Congress
(24)R.S. 47:301(10)(cc) and (18)(n) relative to purchases and use of property by a private higher
education institution
(25)R.S. 47:301(10)(j) relative to tangible personal property sold or donated to food banks
(26)R.S. 47:301(10)(dd) relative to purchase and sales by private elementary or secondary
schools
(27)R.S. 47:301(13)(a) relative to articles traded in on purchases of tangible personal property
.
(28)R.S. 47:301(14)(g)(i)(bb) relative to repair services performed in La on property to be
exported
.
(29)R.S. 47:301(14)(j) relative to funeral directing services
(30)R.S. 47:301(16)(b)(ii) relative to stocks, bonds, notes, or other obligations or securities
(31)R.S. 47:301(16)(e) relative to work product of certain professionals
(32)R.S. 47:301(16)(f) relative to pharmaceuticals administered to livestock for agricultural
(33)R.S. 47:301(16)(l) relative to other constructions permanently attached to the ground
(34)R.S. 47:301(16)(j) relative to materials used in the collection of blood
(35)R.S. 47:301(16)(k) relative to aphaeresis kits and leuko reduction filters (36)R.S. 47:301(18)(a) relative to donation to schools and food banks from resale inventory
(37)R.S. 47:303(A) and 305.48 relative to the use of motor vehicles in La. by active duty military
(38)R.S. 47:303(A)(3)(a) relative to credit for taxes paid to other states on property imported into
La.
(39)R.S. 47:305(A)(1) relative to gross proceeds from sale of livestock, poultry, etc direct from
the farm
(40)R.S. 47:305(A)(4) relative to purchase of feed and feed additives for animals held for
business purposes
(41)R.S. 47:305(A)(5) relative to purchase of materials used in the harvesting or production of
crawfish
(42)R.S. 47:305(A)(6) relative to purchase of materials used in the harvesting or production of
catfish
(43)R.S. 47:305(B) relative to farm products produced and used by farmers
(44)R.S. 47:305(D)(1)(f) relative to sales of fertilizers and containers to farmers
(45)R.S. 47:305.5 relative to sales of seeds for planting crops
(46)R.S. 47:305.8 relative to sales of pesticides for agricultural purposes
(47)R.S. 47:305.10 relative to property purchased for exclusive use outside the state
(48)R.S. 47:305.25 relative to purchases of certain farm equipment
(49)R.S. 47:305.37 relative to purchases of diesel fuel, butane, propane, or other liquefied
petroleum gases used for farm
(50)R.S. 47:305.46 relative to purchases made with food stamps and WIC
(51)R.S. 47:305.47 relative to pharmaceutical samples distributed in Louisiana
(52)R.S. 47:305.63 relative to purchases of commercial farm irrigation equipment
(53)R.S. 47:315.3 relative to purchases and leases of durable medical equipment per Medicare
(Suspends various sales and use tax exemptions contained in Chapter 2 of Subtitle II of Title 47 of
La. Revised Statutes)