HLS 161ES-285 ENGROSSED
2016 First Extraordinary Session
HOUSE CONCURRENT RESOL UTION NO. 4
BY REPRESENTATIVE JAY MORRIS
TAX/SALES-USE-EXEMPT: Suspends various exemptions as to the 2%, 1%, and 0.97%
state sales and use tax levies (Item #36)
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 and exclusions as to the state taxes
4 levied pursuant to R.S. 47:302, 321, and 331, including, but not limited to the
5 exemptions and exclusions provided in those portions of Chapter 2 of Subtitle II of
6 Title 47 of the Louisiana Revised Statutes of 1950, as amended, which provide for
7 exemptions and exclusions from the taxes imposed therein, and to provide for
8 exceptions.
9 WHEREAS, whenever the condition of the state fisc permits, the Legislature of
10Louisiana has attempted to afford tax relief to its citizenry in the form of various exemptions
11from the sales and use tax; and
12 WHEREAS, the financial condition of the state is such that monies lost due to these
13sales and use tax exemptions are critically needed to avoid cessation of vital services to the
14citizens of the state.
15 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby
16suspends, as it relates to the imposition of state sales and use taxes, all of the following
17exemptions and exclusions from the two percent tax levied pursuant to R.S. 47:302, from
18the one percent tax levied pursuant to R.S. 47:321, and from the ninety-seven one hundreths
19of one percent tax levied pursuant to R.S. 47:331: R.S. 47:301(3)(h) and (i), (7)(b), (d), (j),
20(k), and (l), (10)(c)(i)(bb) and (ii)(aa), (k), (l), (m), (n), (x), (y), (z), (bb), (ee), (gg), and (hh),
21(13)(d), (e), (g), (h), (i), (j), (k), (l), and (m), (14)(g)(iii)(aa) and (k), (16)(a)(ii), (h), (i), (m),
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HCR NO. 4
1(n), (o), and (p), (18)(d)(iii), (h), (i), (k), (l), and (o), and (28), 305(A)(2), (C), (D)(1)(b), (c),
2(d), (g), (h), and (i), (H), and (I), 305.1, 305.6, 305.7, 305.9, 305.13, 305.14, 305.16, 305.17,
3305.18, 305.19, 305.20, 305.26, 305.28, 305.33, 305.39, 305.40, 305.41, 305.42, 305.43,
4305.44, 305.45, 305.49, 305.50, 305.51, 305.56, 305.57, 305.59, 305.60, 305.61, 305.64,
5305.65, 305.68, 305.70, 305.71, and 315.2.
6 BE IT FURTHER RESOLVED that this suspension shall become effective upon
7adoption of this Resolution and shall extend through the sixtieth day after final adjournment
8of the 2016 Regular Session of the Legislature of Louisiana.
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 Engrossed 2016 First Extraordinary Session Jay Morris
Suspends from the 4% state sales and use tax, the following exemptions and exclusions:
(1)Specific method for determining pricing relative to the publication of a free news
publication.
(2)Manufacture's machinery and equipment, including machinery and equipment used
in the manufacture of biodiesel.
(3)Oilfield drilling equipment to be re-leased or re-rented.
(4)Airplanes or airplane equipment used by a commuter airline domiciled in La.
(5)A crane rented with an operator.
(6)Pallets used by a manufacturer for packaging.
(7)Pollution control equipment.
(8)Natural gas used in the production of iron.
(9)Electricity for chlor-alkali manufacturing processes.
(10)Pelletized paper waste used as fuel for power generation.
(11)Specific method of pricing equipment and devices associated with the wireless
communication devices and wireless telephone service.
(12)Alternative substance used as fuel.
(13)Telephone directories used for advertising.
(14)Fuel, gas, butane, and propane.
(15)Natural gas to be held, used, or consumed in providing natural gas storage ("cushion"
or "pad" gas).
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HCR NO. 4
(16)Storm shutter devices.
(17)Anthropogenic carbon dioxide used in a qualified tertiary recovery project (mineral
exploration and production).
(18)Refinery gas sold to another person at retail or wholesale.
(19)Payments made by a manufacturer directly to a dealer of the manufacturer's product
for the purpose of reducing the retail "sales price" of the product.
(20)Sales and services performed at an event for La. culture, crafts, food, art, and music,
with a five year annual attendance in excess of 300,000 (New Orleans Jazz Festival).
(21)Speciality items sold to members of a nonprofit carnival organizations for fund-
raising purposes if the members are participating in a parade sponsored by the
organization.
(22)Electric power and natural gas purchased or used by paper or wood products
manufacturing facilities.
(23)Repair services performed in La. on property to be exported.
(24)Custom computer software.
(25)Machinery and equipment purchased by motor vehicle and glass manufacturers, La.
based radio stations, and certain utilities in New Orleans.
(26)Equipment used for digital television conversion.
(27)Various newspapers.
(28)Free telephone directories used for advertising.
(29)Alternative substance use as fuel.
(30)Property created or derived as a residue or byproduct of certain manufacturing
processes.
(31)Racehorses.
(32)Non-residential electric power utilities, and boiler fuel, steam.
(33)Motor vehicle returned to dealer inventory.
(34)Motor vehicles, boats, and airplanes used as demonstrators.
(35)Component parts for ships and barges used in foreign or coastwise commerce.
(36)Labor, or sale of materials, services, and supplies, used for repairing, renovating or
converting of any drilling rig, and associated machinery and equipment, used for
exploration or development of minerals outside the territorial limits of the state in
Outer Continental Shelf waters.
(37)Gate admissions to various charitable and nonprofit entertainment events.
(38)Cable television installation.
(39)Motion picture film rental.
(40)Admissions to performances at a little theater.
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HCR NO. 4
(41)Income from coin operated laundries.
(42)Leased vessels used in the production of minerals.
(43)Purchases of materials, equipment, and supplies, and leases, and services by
commercial fishers and seafood processors.
(44)Sales by shops on military installations.
(45)New vehicles furnished by a dealer for purposes of drivers education.
(46)Nonprofit retirement centers.
(47)Sales of gasohol.
(48)Raw materials used in the printing process.
(49)Per diem or car hire on freight cards, piggy-back cars, and rolling stock.
(50)Purchase of trucks with a gross weight of 26,000 pounds or more and certain trailers
if used at least 80% of the time in interstate commerce and whose activities are
subject to the jurisdiction of the U.S. D.O.T.
(51)Purchase of certain contract carrier buses used in interstate commerce.
(52)Rail rolling stock sold or leased in La.
(53)Butane, propane, and other cooking gases.
(54)Catalogs.
(55)Railroad ties to be modified for installation at a location outside of the taxing
jurisdiction.
(56)Purchase of off-road vehicles by out of state buyers.
(57)Utilities, including electricity, used by steelworks and blast furnaces.
(58)Sale of original, one-of-a-kind art from an established location within the boundaries
of a cultural product district.
(59)Purchase of certain water conservation equipment for use within the Sparta
Groundwater Conservation District.
(60)Capital equipment and software purchases by a radiation treatment center.
(61)Purchases of construction supplies by Habitat for Humanity affiliates, Fuller Center
for Housing covenant partners, and the Make it Right Foundation.
(62)Purchase of certain construction materials by Hands on New Orleans and Rebuilding
Together New Orleans used on residential dwellings destroyed or damaged by
Hurricanes Katrina or Rita.
(63)Purchases, use, or rental of materials and services by the Fore!Kids Foundation.
(64)Purchase of certain construction supplies by the Make it Right Foundation.
(65)Purchase of certain construction supplies by the St. Bernard Project, Inc.
(66)Sales and purchases by Ducks Unlimited and Bass Life.
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HCR NO. 4
(67)Sales and purchases by organizations dedicated to conservation of fish and migratory
waterfowl.
(68)Admissions to dance and dramatic arts performances presented by a nonprofit
organization.
Suspends refunds of state sales and use taxes paid on materials used in the construction or
renovation of housing in certain designated areas.
(Suspends R.S. 47:301(3)(h) and (i), (7)(b), (d), (j), (k), and (l), (10)(c)(i)(bb) and (ii)(aa),
(k), (l), (m), (n), (x), (y), (z), (bb), (ee), (gg), and (hh), (13)(d), (e), (g), (h), (i), (j), (k), (l),
and (m), (14)(g)(iii)(aa) and (k), (16)(a)(ii), (h), (i), (m), (n), (o), and (p), (18)(d)(iii), (h), (i),
(k), (l), and (o), and (28), 305(A)(2), (C), (D)(1)(b), (c), (d), (g), (h), and (i), (H), and (I),
305.1, 305.6, 305.7, 305.9, 305.13, 305.14, 305.16, 305.17, 305.18, 305.19, 305.20, 305.26,
305.28, 305.33, 305.39, 305.40, 305.41, 305.42, 305.43, 305.44, 305.45, 305.49, 305.50,
305.51, 305.56, 305.57, 305.59, 305.60, 305.61, 305.64, 305.65, 305.68, 305.70, 305.71, and
315.2.)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change the structure of the restitution from one that listed the exemptions which
would not be affected by the suspension, and the amendments list to one that lists
the specific exemptions and exclusion provisions that would be subject to
suspension.
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