SLS 161ES-104 ENGROSSED
2016 First Extraordinary Session
SENATE BILL NO. 22
BY SENATOR MORRELL
TAX EXEMPTIONS. Modifies the sales and use tax exemption for domed stadium
facilities, baseball facilities, and other publicly owned facilities. (Item #36)(gov sig)
1 AN ACT
2 To amend and reenact R.S. 39:467 and 468, and to enact R.S. 39:470, relative to sales and
3 use tax exemptions for publicly owned facilities; to limit the application of the
4 exemptions; to allocate a portion of the tax to Louisiana School of Math, Science,
5 and the Arts and the New Orleans Center for Creative Arts; and to provide for related
6 matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:467 and 468 are hereby amended and reenacted and R.S. 39:470
9 is hereby enacted to read as follows:
10 §467. Tax exemption, domed stadium facilities; baseball facilities
11 A.(1)(a) Any event, activity, or enterprise, or the The right of admission
12 thereto, to any event, activity, or enterprise conducted in any domed stadium
13 facility owned and operated by or for the state, or any of its agencies, boards, or
14 commissions, which facility has a seating capacity of at least seventy thousand and
15 is located within a body politic and corporate and political subdivision of the state
16 composed of more than one parish, or any sale, service, or other transaction
17 occurring in such facility or on the publicly owned property on which the facility is
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1 located, including without limitation the sale of admission tickets to events,
2 activities, or enterprises, wherever sold; parking; and tours of the facility; the sale
3 of officially licensed team merchandise; and the sale of merchandise at annual
4 music festivals shall be exempt from all present and future taxes levied by the state
5 or by any local taxing authority, including but not limited to the sales, use,
6 amusement, or any other tax.
7 (b) Any event, activity, or enterprise, or the The right of admission thereto,
8 to any event, activity, or enterprise conducted on any property which contains a
9 domed arena facility and adjacent and connected facilities which is under the
10 jurisdiction of any political subdivision or any commission of such political
11 subdivision if the domed arena facility on such property has a seating capacity of at
12 least twelve thousand five hundred and is located within a parish with a population
13 of more than one hundred eighty-five thousand and less than two hundred fifty
14 thousand according to the most recent federal decennial census, or any sale, service,
15 rental, or other transaction occurring in any such facilities or on the publicly owned
16 property on which the facilities are located, including without limitation the sale of
17 food, drink, merchandise, services of any kind, admission tickets to events, activities,
18 or enterprises, wherever sold; parking, including any parking on property under the
19 jurisdiction of such commission for an event or activity; and tours of the facilities;
20 the sale of officially licensed team merchandise; and the sale of merchandise at
21 annual music festivals shall be exempt from all present and future taxes levied by
22 the state of Louisiana, including but not limited to the sales, use, amusement, or any
23 other tax.
24 (2) Any event, activity, or enterprise, or the The right of admission thereto,
25 to any event, activity, or enterprise conducted in any open baseball site owned and
26 operated by and for the state, or any of its agencies, boards, or commissions, which
27 site has a seating capacity of at least ten thousand, has a professional sports franchise
28 that participates in Class Triple A professional baseball and is located within a body
29 politic and corporate and political subdivision of the state composed of more than
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1 one parish, or any sale, service, or other transaction occurring in such facility or on
2 the publicly owned property on which the site is located, including without limitation
3 the sale of admission tickets to events, activities, or enterprises, wherever sold;,
4 parking, and tours of the site; and the sale of officially licensed team merchandise
5 shall be exempt from all present and future taxes levied by the state or by any local
6 taxing authority, including but not limited to the sales, use, amusement, or any other
7 tax.
8 B. This exemption shall not extend to any sale of goods, or other tangible
9 personal property, or services not specifically provided in Subsection A of this
10 Section at a trade show or other event at which the sale of such goods or property is
11 the primary purpose of the show or event.
12 §468. Tax exemption, publicly-owned facility
13 A. Any event, activity, or enterprise, or the The right of admission thereto,
14 to any event, activity, or enterprise conducted in any publicly-owned facility
15 owned and operated by or for the state, or any of its agencies, boards, or
16 commissions, or by any political subdivision, or any sale, service, or other
17 transaction occurring in such facility or on the publicly-owned property on which the
18 facility is located, the sale of admission tickets to events, activities, or enterprises,
19 wherever sold; parking; and tours of the facility; the sale of officially licensed team
20 merchandise; and the sale of merchandise at annual music festivals shall be
21 exempt from all present and future taxes levied by the state including but not limited
22 to the sales, use, amusement, or any other tax; provided however, that such
23 exemption shall not apply unless the local taxing authority first exempts from any
24 tax levied by that authority such rights of admission to events, activities, and
25 enterprises, sales, services, or other transaction occurring within all publicly-owned
26 facilities within the jurisdiction of said local taxing authority.
27 B. However, this This exemption shall not extend to:
28 (1) Any any sale of goods, or other tangible personal property, or services
29 not specifically provided in Subsection A of this Section at a trade show or other
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1 event at which the sale of such goods or property is the primary purpose of the show
2 or event.
3 (2) Any facility that is subject to the exemption provided for in R.S.
4 39:467.
5 §470. Dedication of state sales and use tax from sales at publicly owned facilities
6 The avails of the state sales and use taxes imposed pursuant to R.S.
7 47:321 attributable to sales in domed stadium facilities, baseball facilities,
8 publicly owned facilities, and the publicly owned property on which these
9 facilities are located shall first be credited to the Bond Security and Redemption
10 Fund, and after a sufficient amount is allocated from that fund to pay all of the
11 obligations secured by the full faith and credit of the state which become due
12 and payable within any fiscal year, thirty percent of these avails shall be
13 allocated to the Louisiana School of Math, Science, and the Arts and the New
14 Orleans Center for Creative Arts, pursuant to legislative appropriation. This
15 allocation shall not include the sales and use tax applicable to sales at trade
16 shows or other events at which the sale of such goods or property is the primary
17 purpose of the show or event.
18 Section 2. The provisions of this Act shall be applicable to all taxable periods
19 beginning on or after April 1, 2016.
20 Section 3. This Act shall become effective upon signature by the governor or, if not
21 signed by the governor, upon expiration of the time for bills to become law without signature
22 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
23 vetoed by the governor and subsequently approved by the legislature, this Act shall become
24 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 22 Engrossed 2016 First Extraordinary Session Morrell
Present law provides an exemption from state and local sales and use tax from sales at
domed stadium facilities, baseball facilities, and the publicly owned property on which these
facilities are located. The only taxable sales are sales at trade shows at which the sale of such
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goods is the primary purpose of the show.
Proposed law retains the exemption for ticket sales, tours of the facility, sales of officially
licensed team merchandise, and the sale of merchandise at annual music festivals, but
eliminates the exemption for all other sales.
Present law provides an exemption from state sales tax for sales at other publicly owned
facilities if the local jurisdiction in which the facility is located also exempts these sales. The
only taxable sales are sales at trade shows at which the sale of such goods is the primary
purpose of the show.
Proposed law retains the state sales tax exemption for ticket sales, tours of the facility, sales
of officially licensed team merchandise, and the sale of merchandise at annual music
festivals, but eliminates the exemption for all other sales.
Proposed law allocates 30% of one cent of the state tax revenue derived from the newly
taxable sales to the Louisiana School of Math, Science, and the Arts and the New Orleans
Center for Creative Arts, pursuant to legislative appropriation.
Applicable to taxable periods beginning on or after April 1, 2016.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 39:467 and 468; adds R.S. 39:470)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.