The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 19 Engrossed 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))