The original instrument was prepared by Leonore F. Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by
McHenry Lee.
DIGEST
SB 22 Reengrossed 2016 First Extraordinary Session Morrell
Present law provides an exemption from state and local sales and use tax for 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 goods is the primary purpose
of the show.
Proposed law removes the exemptions from sales and use taxes at such events, except as follows:
(1)Admission tickets to athletic contests or any large scale bid-upon event, wherever sold.
(2)Any sale, service, or other transaction, including the sale of parking, occurring in such
facility in connection with athletic contests or any large scale bid-upon events.
(3)Sales of goods from a team merchandise store at the facility.
(4)50% of the cost price of admission tickets to events, activities, or enterprises other than
tickets to athletic contests or any large scale bid-upon events, wherever sold.
Proposed law provides that these exemptions will apply to any event, activity, or enterprise held in
conjunction with an athletic contest held in or adjacent to the facility to which the exemptions apply.
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 removes the exemptions from state sales tax for sales at these facilities, except as
follows:
(1)Admission tickets to athletic contests or any large scale bid-upon events, wherever sold.
(2)Any sale, service, or other transaction occurring in such facility, including the sale of parking
on adjacent property under the same jurisdiction, in connection with athletic contests or any
large scale bid-upon events.
(3)Sales of goods from a team merchandise store at the facility.
(4)50% of the cost price of admission tickets to events, activities, or enterprises other than
tickets to athletic contests, wherever sold. Proposed law provides that these exemptions will apply to any event, activity, or enterprise held in
conjunction with an athletic contest held in or adjacent to the facility to which the exemptions apply.
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.
Proposed law provides legislative intent that the following activities will not be subject to the
imposition of sales, use, amusement, or other taxes levied by the state or any local taxing authority:
(1)Sales of admission tickets and parking for intercollegiate athletic events sponsored or
promoted by La.-based colleges or universities and nonprofit corporations affiliated with
them.
(2)Sales of admission tickets and parking for high school athletic events sponsored or promoted
by La. high schools.
(3)Sales of admission tickets and parking for youth sport events sponsored or promoted by La.
based youth sports leagues and associations.
(4)Sales of admission tickets and parking for events sponsored by La.-based civic, educational,
historical, charitable, fraternal, or religious organizations that are nonprofit organizations.
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 and 470.1)
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
(1)Makes technical changes.
(2)Changes the exemptions from state and local sales and use tax at certain facilities.
(3)Applies exemptions to any event held in conjunction with certain events or adjacent
to the facility to which exemptions apply.
(4) Provides legislative intent for exemptions for certain La. college, high school, and
nonprofit events.