The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 1 Original 2016 Second Extraordinary Session Gatti
Present law suspends the sales tax exemption for admissions to athletic and entertainment events for
elementary and secondary schools from April 1, 2016, to June 30, 2018, for purposes of the two
percent sales tax imposed by R.S. 47:302.
Proposed law restores the sales tax exemption for admissions to athletic and entertainment events
for elementary and secondary schools beginning July 1, 2016.
Present law imposes a one percent state sales tax on sales of tangible personal property and on sales
of taxable services from April 1, 2016, to June 30, 2018.
Present law provides for limited exemptions from the temporary state sales tax and sales of
admissions to athletic and entertainment events for elementary and secondary schools are subject to
the one percent temporary sales tax under present law.
Proposed law adds the exemption for sales of admissions to athletic and entertainment events for
elementary and secondary schools to the applicable exemptions from the temporary one percent sales
tax.
Effective July 1, 2016.
(Amends R.S. 47:302(X)(intro para), and R.S. 47:321.1(F)(intro para); adds R.S. 47:302(AA) and
321.1(I))