The original instrument was prepared by Leonore F. Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by Jay
Lueckel.
DIGEST
SB 9 Reengrossed 2016 Second Extraordinary Session Morrell
Present law exempts isolated and occasional sales from the definition of sales at retail, making these
transactions exempt from tax, but does not define isolated and occasional sale.
Proposed law provides a list of sales that will be considered isolated and occasional sales.
Proposed law clarifies that sales of aircraft, boats that are used for recreational purposes, mobile
homes, or motor vehicles are not isolated and occasional sales if they are of a class or type required
to be registered, licensed, titled, or documented by this state or by the United States.
Effective July 1, 2016.
(Amends R.S. 47:301(intro para) and R.S. 47:301(10)(c)(ii)(bb))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the engrossed bill
1. Relative to sales of boats, specifies that the term "isolated or occasional sales" shall
exclude boats that are used for recreational purposes.