The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 15 Engrossed 2016 Second Extraordinary Session Morrell
Present law provides for numerous exclusions and exemptions from state sales and use tax for
various transactions involving nonprofit organizations.
Present law suspends several state sales tax exemptions relating to sales by nonprofit organizations
from April 1, 2016, to June 30, 2018, for purposes of the 2% sales tax imposed by R.S. 47:302, and
from April 1, 2016, to June 30, 2016, for purposes of each of the 1% state sales tax levies in R.S.
47:321 and 331. These exemptions will be fully restored on July 1, 2018.
Proposed law requires that nonprofits that sell exempt tangible personal property and services report
the total amount of exempt sales annually to the Department of Revenue.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:306.4)