SLS 161ES-86 ORIGINAL
2016 First Extraordinary Session
SENATE BILL NO. 19
BY SENATOR MORRELL
TAX EXEMPTIONS. Provides relative to the sales and use tax exemption for antique
airplanes held by private collectors and not used for commercial purposes. (Item #36)(gov
sig)
1 AN ACT
2 To amend and reenact R.S. 47:6001(A), relative to exemptions from state sales and use tax;
3 to eliminate the state sales tax exemption for antique airplanes held by private
4 collectors and not used for commercial purposes; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:6001(A) is hereby amended and reenacted to read as follows:
7 ยง6001. Antique airplanes and certain other aircraft
8 A. No tax imposed by the state or by any parish, municipality, school board,
9 or any political subdivision of the state shall be imposed on antique airplanes which
10 are maintained by private collectors and not used for commercial purposes, and no
11 personal property tax shall be imposed on any aircraft weighing less than six
12 thousand pounds which is owned by a private individual and not used for
13 commercial or profit making purposes. The exemption from local taxes contained
14 in this Section is granted notwithstanding the provisions of R.S. 47:302, and such
15 exemption shall apply to any sales and use tax levied by any local governmental
16 subdivision or school board.
17 * * *
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 19
SLS 161ES-86 ORIGINAL
1 Section 2. This Act shall become effective upon signature by the governor or, if not
2 signed by the governor, upon expiration of the time for bills to become law without signature
3 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
4 vetoed by the governor and subsequently approved by the legislature, this Act shall become
5 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 19 Original 2016 First Extraordinary Session Morrell
Present law provides for a state and local tax exemption for antique airplanes which are
maintained by private collectors and not used for commercial purposes.
Present law exempts purchases of certain antique airplanes from state sales and use tax.
Proposed law eliminates the state sales and use tax exemption.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6001(A))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.