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.
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))