HLS 161ES-269 ORIGINAL
2016 First Extraordinary Session
HOUSE CONCURRENT RESOL UTION NO. 5
BY REPRESENTATIVE JACKSON
TAX/SALES-USE-EXEMPT: Suspends various exemptions as to the 2%, 1%, and 0.97%
state sales and use tax levys (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 taxes levied
4 pursuant to R.S. 47:302, 321, and 331, including, but not limited to the exemptions
5 and exclusions provided in those portions of Chapter 2 of Subtitle II of Title 47 of
6 the Louisiana Revised Statutes of 1950, as amended, which provide for exemptions
7 and exclusions from the taxes imposed therein, and to provide for exceptions.
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
12sales and use tax exemptions are critically needed to avoid cessation of vital services to the
13citizens of the state.
14 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
15all of the exemptions and exclusions, except for the exemption, exclusion, and refund
16provisions provided by R.S. 38:2212.4(C), 39:467 and 468, R.S. 47:301(1), (3)(a), (c), and
17(i), (4)(k), (7)(c), (e), and (f), (8)(b) and (f), (10)(a)(i) and (iii), (b)(i), (c)(i)(aa) and (ii)(bb),
18(d), (e), (g), (h), (j), (q), (r), (cc), and (dd), (13)(a), (14)(g)(i)(bb), (h) and (j), (16)(b)(ii), (e),
19(f), (j), (k), and (l), (18)(a)(i) and (iii), (e), (f), and (n), 303(A)(3)(a), 305(A)(1) and (4)
20through (6), (B), (D)(1)(f), (j), and (n) through (r), 305.2, 305.3, 305.8, 305.10, 305.25,
21305.37, 305.46, 305.47, 305.48, 305.63, and 315.3 from the two percent tax levied pursuant
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HCR NO. 5
1to R.S. 47:302, from the one percent tax levied pursuant to R.S. 47:321, and from the ninety-
2seven one hundreths of one percent tax levied pursuant to R.S. 47:331, including but not
3limited to those exemptions and exclusions provided in those portions of Chapter 2 of
4Subtitle II of Title 47 of the Louisiana Revised Statues of 1950, as amended, which provide
5for exemptions and exclusions from the taxes imposed in that Chapter.
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 5 Original 2016 First Extraordinary Session Jackson
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
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HCR NO. 5
(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.
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HCR NO. 5
(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)
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