HLS 162ES-36 ORIGINAL
2016 Second Extraordinary Session
HOUSE BILL NO. 10
BY REPRESENTATIVE RICHARD
TAX/SALES-USE, ST-EXEMPT: Provides for the effectiveness of the state sales and use
tax exclusion for sales or purchases of fire-fighting equipment by a volunteer fire
department (Item #17)
1 AN ACT
2To amend and reenact R.S. 47:302(V)(introductory paragraph) as enacted by Act No. 25 of
3 the 2016 First Extraordinary Session of the Legislature and to enact R.S. 47:302(AA)
4 and 321.1(F)(66), relative to state sales and use tax; to provide with respect to the
5 exclusion for sales or purchases of fire-fighting equipment by volunteer fire
6 departments; to provide for effectiveness; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:302(V)(introductory paragraph) as enacted by Act No. 25 of the
92016 First Extraordinary Session of the Legislature is hereby amended and reenacted and
10R.S. 47:302(AA) and 321.1(F)(66) are hereby enacted to read as follows:
11 §302. Imposition of tax
12 * * *
13 V. Notwithstanding any other provision of law to the contrary, including but
14 not limited to any contrary provisions of this Chapter, for the period of April 1, 2016,
15 through July 1, 2018, the following there shall be no exclusions and exemptions to
16 the tax levied pursuant to the provisions of this Section shall be the exclusive list of
17 allowable except for exemptions and exclusions. for sales or purchases of the
18 following items and for those items enumerated in Subsection AA of this Section:
19 * * *
Page 1 of 3
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 162ES-36 ORIGINAL
HB NO. 10
1 AA. In addition to the exclusions and exemptions enumerated in Subsection
2 V of this Section, beginning July 1, 2016, the exclusion provided for in R.S.
3 47:301(10)(o) for sales or purchases of fire-fighting equipment by a volunteer fire
4 department shall be applicable to the tax levied pursuant to the provisions of this
5 Section.
6 * * *
7 §321.1. Imposition of Tax
8 * * *
9 F. Notwithstanding any other provision of law to the contrary, including but
10 not limited to any contrary provision of this Chapter, except as otherwise provided
11 in Paragraph (66) of this Subsection, there shall be no exemptions or exclusions as
12 defined in R.S. 47:301 to the tax levied pursuant to the provisions of this Section,
13 except for the sales or purchases of the following items:
14 * * *
15 (66) Beginning July 1, 2016, the exclusion provided for in R.S.
16 47:301(10)(o) for sales or purchases of fire-fighting equipment by a volunteer fire
17 department shall be applicable to the tax levied pursuant to the provisions of this
18 Section.
19 * * *
20 Section 2. This Act shall become effective on July 1, 2016.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 10 Original 2016 Second Extraordinary Session Richard
Abstract: Adds the exclusion for sales or purchases of fire-fighting equipment by a
volunteer fire department to the list of state sales and use tax exclusions to be given
effect beginning July 1, 2016.
Present law establishes a state sales and use tax exclusion for sales or purchases of fire-
fighting equipment by a volunteer fire department.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 162ES-36 ORIGINAL
HB NO. 10
Present law suspends numerous exemptions and exclusions from the state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) for two different periods of time occurring between April
1, 2016, and June 30, 2018, inclusive of the exemption for volunteer fire departments.
Present law provides that the suspension of this exemption for purposes of two of the tax
levies, R.S. 47:321 and 331, expires June 30, 2016. The suspension with respect to the other
two tax levies, R.S. 47:302 and 321.1 remains effective through June 30, 2018.
Proposed law changes present law by adding the exemption for sales or purchases of fire-
fighting equipment by a volunteer fire department to be applicable to the list of state sales
and use tax exemptions to the remaining two tax levies to be given effect beginning July 1,
2016.
Effective July 1, 2016.
(Amends R.S. 47:302(V)(intro. para.) as enacted by Act No. 25 of the 2016 1
st
E.S; Adds
R.S. 47:302(AA) and 321.1(F)(66))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.