The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 11 Original 2016 Second Extraordinary Session Barrow
Present law suspends several exemptions from state sales tax from April 1, 2016 to June 30, 2018,
for purposes of the 2% sales tax imposed by R.S. 47:302.
Proposed law restores four suspended sales tax exemptions from the 2% levy beginning July 1, 2016.
The restored exemptions are the exemptions for admissions to athletic and entertainment events held
for or by an elementary or secondary school, for sales by and to a parochial or private elementary or
secondary school that complies with the court order from the Dodd Brumfield decision and Section
501(c)(3) of the Internal Revenue Code, and for sales of meals by an educational institution, medical
facility, or mental institution.
Present law imposes a 1% 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 1% state sales tax.
Proposed law adds four tax exemptions to the exemptions that apply to the temporary 1% sales tax.
The additional exemptions are the exemptions for admissions to athletic and entertainment events
held for or by an elementary or secondary school, for sales by and to a parochial or private
elementary or secondary school that complies with the court order from the Dodd Brumfield decision
and Section 501(c)(3) of the Internal Revenue Code, and for sales of meals by an educational
institution, medical facility, or mental institution.
Effective July 1, 2016.
(Amends R.S. 47:302(X)(intro para) and 321.1(F)(intro para); adds R.S. 47:302(AA) and 321.1(I))