DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 236 Engrossed 2016 Regular Session Thibaut
Abstract: Provides additional time to pay sales and use taxes on motor vehicles owned by or
registered to military service persons or spouses following separation from active duty from
any branch of the armed forces of the U.S.
Present law provides that every owner of a motor vehicle, trailer, or semi-trailer, or other vehicle
intended to be operated upon the public highways in this state must, before operating the same,
obtain the registration thereof and pay the registration or license taxes due.
Present law requires that the sales and use tax levied by the state on any vehicle be paid at the time
of application for a certificate of title or vehicle registration license.
Proposed law retains present law and provides that a person or their spouse shall have 90 days
following either's separation from active duty from any branch of the armed forces of the U.S. to
remit the state sales and use tax on any vehicle registered in a foreign jurisdiction and required to be
registered in this state. Proposed law provides that no penalties or interest can accrue during this
time.
Present law provides that no exemption from the state sales and use tax granted after a certain time
is applicable to sales and use taxes levied by any local governmental subdivision or school board
unless the state exemption specifically provides that it applies to such local governmental
subdivision or school board sales and use tax.
Proposed law retains present law.
Present law provides that the secretary of the Dept. of Public Safety and Corrections and the
governing body of any political subdivision that has imposed a tax on the sale or use of motor
vehicles are required to enter into an agreement by which the secretary must collect such tax on
behalf of the political subdivision. Present law further provides that no certificate of title or vehicle
registration license can be issued until such local tax is paid. Proposed law provides that no penalties
or interest can accrue during this time.
Proposed law retains present law and provides that a person or their spouse has 90 days following
either's separation from active duty from any branch of the armed forces of the U.S. to remit the sales
and use tax imposed by a political subdivision on any vehicle registered in a foreign jurisdiction and
required to be registered in this state. Proposed law provides that no penalties or interest shall accrue
during this time. Proposed law retains present law and provides that a person or their spouse may operate a vehicle
in this state without securing La. registration or paying state and political subdivision sales or use
taxes for up to 90 days following either's separation from active duty from any branch of the armed
forces of the U.S. should the following requirements be met:
(1)The license plates displayed on the vehicle are valid plates issued by a foreign jurisdiction.
(2)The vehicle registration and license plates are current and issued to the person who separated
from active duty of any branch of the armed forces of the U.S. or the spouse of a person who
separated from active duty of any branch of the armed forces of the U.S.
(3)The owner or driver of the vehicle has in effect one of the forms of financial responsibility
specified in present law.
Proposed law provides that a person or their spouse shall secure a La. registration and pay state and
political subdivision sales or use taxes on a motor vehicle should the vehicle registration and license
plates issued by a foreign jurisdiction expire prior to or during the 90 days following either's
separation from active duty of any branch of the armed forces of the U.S.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:303(B)(1)(b); Adds R.S. 47:303(B)(3)(b)(vi) and 502.3)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Add an effective date of upon signature of governor or lapse of time for gubernatorial
action.