HLS 162ES-2 ORIGINAL
2016 Second Extraordinary Session
HOUSE BILL NO. 18
BY REPRESENTATIVE GAROFALO
TAX/SALES-USE, ST-EXEMPT: Provides for effectiveness of the exemption for
purchases of fishing vessels, supplies, fuels, lubricants, and repairs for vessels by
licensed commercial fishermen (Item #33)
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 Louisiana Legislature and to enact R.S.
4 47:302(AA) and 321.1(F)(66), relative to state sales and use tax; to provide with
5 respect to the exemption for purchases of fishing vessels, supplies, fuels, lubricants,
6 and repairs of vessels by licensed commercial fishermen; to provide for
7 effectiveness; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:302(V)(introductory paragraph) as enacted by Act No. 25 of the
102016 First Extraordinary Session of the Louisiana Legislature is hereby amended and
11reenacted and R.S. 47:302(AA) and 321.1(F)(66) are hereby enacted to read as follows:
12 §302. Imposition of tax
13 * * *
14 V. Notwithstanding any other provision of law to the contrary, including but
15 not limited to any contrary provisions of this Chapter, for the period April 1, 2016,
16 through July 1, 2018, the following there shall be no exclusions and exemptions to
17 the tax levied pursuant to the provisions of this Section shall be the exclusive list of
18 allowable except for exemptions and exclusions. for sales or purchases of the
19 following items and for those items enumerated in Subsection AA of this Section:
20 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 162ES-2 ORIGINAL
HB NO. 18
1 AA. In addition to the exclusions and exemptions enumerated in Subsection
2 V of this Section, beginning July 1, 2016, the exemption provided for in R.S.
3 47:305.20 for purchases of fishing vessels, supplies, fuels, lubricants, and repairs of
4 vessels by licensed commercial fishermen shall be applicable to the tax levied
5 pursuant to the provisions of this 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 exemption provided for in R.S. 47:305.20
16 for purchases of fishing vessels, supplies, fuels, lubricants, and repairs of vessels by
17 licensed commercial fishermen shall be applicable to the tax levied pursuant to the
18 provisions of this 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 18 Original 2016 Second Extraordinary Session Garofalo
Abstract: Adds the exemption for purchases of fishing vessels, supplies, fuels, lubricants,
and repairs of vessels by licensed commercial fishermen to the list of state sales and
use tax exemptions to be given effect beginning July 1, 2016.
Present law establishes a state sales and use tax exemption for purchases of fishing vessels,
supplies, fuels, lubricants, and repairs of vessels by licensed commercial fishermen.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 162ES-2 ORIGINAL
HB NO. 18
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 periods of time occurring between April 1, 2016,
and June 30, 2018, inclusive of the exemption for commercial fishermen.
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 purchases of fishing vessels,
supplies, fuels, lubricants, and repairs of vessels by licensed commercial fishermen 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.