The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 25 Original 2016 First Extraordinary Session Cortez
Present law provides for over 190 exclusions and exemptions to the state sales and use tax.
Proposed law sunsets all sales and use tax exemptions and exclusions other than those that are
specifically listed on July 1, 2017.
Proposed law retains only those exemptions that are required in the La. constitution and by federal
law.
Effective July 1, 2017.
(Adds R.S. 47:319)