SLS 162ES-4 ENGROSSED
2016 Second Extraordinary Session
SENATE BILL NO. 5
BY SENATOR CHABERT
TAX EXEMPTIONS. Legislates with regard to sales of butane, propane, or other liquified
petroleum gases for private, residential consumption. (7/1/16)(Item No. 34)
1 AN ACT
2 To amend and reenact the introductory paragraph of R.S. 47:302(X) and the introductory
3 paragraph of R.S. 47:321.1(F), and to enact R.S. 47:302(AA) and 321.1(I), relative
4 to state sales and use tax; to provide with respect to the sales tax exemption for sales
5 of butane, propane, or other liquified petroleum gases for private, residential
6 consumption; to provide for an effective date; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. The introductory paragraph of R.S. 47:302(X) and the introductory
9 paragraph of R.S. 47:321.1(F) are hereby amended and reenacted and R.S. 47:302(AA) and
10 321.1(I) are hereby enacted to read as follows:
11 §302. Imposition of tax
12 * * *
13 X. Notwithstanding any other provision of law to the contrary, including but
14 not limited to any contrary provisions of this Chapter, for the period April 1, 2016
15 through July 1, 2018, the following except as provided in Subsection AA of this
16 Section, there shall be no exclusions and exemptions to the tax levied pursuant to
17 the provisions of this Section shall be the exclusive list of allowable except for
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 5
SLS 162ES-4 ENGROSSED
1 exemptions and exclusions for sales or purchases of the following items.
2 * * *
3 AA. Notwithstanding any other provision of this Chapter to the contrary,
4 including but not limited to Subsection X of this Section, for the period July 1,
5 2016 through July 1, 2018, the exemption provided in R.S. 47:305.39 for sales
6 of butane, propane, or other liquified petroleum gases for private, residential
7 consumption shall be applicable to the tax levied pursuant to the provisions of
8 this Section.
9 * * *
10 §321.1. Imposition of Tax
11 * * *
12 F. Notwithstanding any other provision of law to the contrary, including but
13 not limited to any contrary provision of this Chapter, except as provided in
14 Subsection I of this Section, there shall be no exemptions or exclusions as defined
15 in R.S. 47:301 to the tax levied pursuant to the provisions of this Section, except for
16 the sales or purchases of the following items:
17 * * *
18 I. Beginning July 1, 2016, in addition to those exclusions and exemptions
19 provided in Subsection F of this Section, the exemption provided in R.S.
20 47:305.39 for sales of butane, propane, or other liquified petroleum gases for
21 private, residential consumption shall be applicable to the tax levied pursuant
22 to the provisions of this Section.
23 Section 2. This Act shall become effective on July 1, 2016.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 5 Engrossed 2016 Second Extraordinary Session Chabert
Present law suspends the sales tax exemption for purchases of butane, propane, or other
liquified petroleum gases for private, residential consumption 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 purchases of butane, propane, or other
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 5
SLS 162ES-4 ENGROSSED
liquified petroleum gases for private, residential consumption 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. Sales of
butane, propane, or other liquified petroleum gases for private, residential consumption are
subject to the one percent temporary sales tax under present law.
Proposed law adds the exemption for sales of butane, propane, or other liquified petroleum
gases for private, residential consumption to the exemptions that apply to 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))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.