HLS 16RS-970 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 604
BY REPRESENTATIVE STOKES
TAX/SALES-USE, LOCAL-EXEM: Provides with respect to exemptions from local sales
and use tax
1 AN ACT
2To amend and reenact R.S. 47:337.10(I)(2), relative to local sales and use tax; to provide
3 with respect to exclusions and exemptions from local sales and use tax; to clarify
4 certain references to industry types for purposes of the exemption for glass
5 manufacturers; to provide for applicability of certain exemptions; and to provide for
6 related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:337.10(I)(2) is hereby amended and reenacted to read as follows:
9 ยง337.10. Optional exclusions and exemptions
10 * * *
11 I.
12 * * *
13 (2) Pursuant to the authority provided for in Paragraph (1) of this Subsection,
14 a political subdivision may provide an exclusion from its tax for any class or classes
15 of manufacturers, including a glass container manufacturer with a NAICS North
16 American Industry Classification System Code of 327213.
17 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-970 ORIGINAL
HB NO. 604
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 604 Original 2016 Regular Session Stokes
Abstract: Clarifies the reference to the North American Classification System Code for a
glass container manufacturer for purposes of optional locals sales and use tax
exemptions.
Present law establishes various exclusions and exemptions from local sales and use tax
which may be adopted for application in the taxing jurisdiction at the discretion of the local
taxing authority.
Present law establishes an exemption for any class or classes of manufacturers, including a
glass container manufacturer with a NAICS Code of 327213.
Proposed law retains present law and clarifies the reference for glass container
manufacturers with the North American Industry Classification System Code of 327213.
(Amends R.S. 47:337.10(I)(2))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.