SLS 16RS-234 ORIGINAL
2016 Regular Session
SENATE BILL NO. 99
BY SENATOR GARY SMITH
TAX/TAXATION. Provides relative to sales by minors. (8/1/16).
1 AN ACT
2 To amend and reenact R.S. 47:301(1) and to enact R.S. 47:360(H), relative to sales by
3 minors; to exempt sales by minors from sales taxes; to exempt minors from
4 occupational license taxes; to provide for certain terms and conditions; and to
5 provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:301(1) is hereby amended and reenacted and R.S. 47:360(H) is
8 hereby enacted to read as follows:
9 §301. Definitions
10 As used in this Chapter the following words, terms, and phrases have the
11 meaning ascribed to them in this Section, unless the context clearly indicates a
12 different meaning:
13 (1)(a) "Business" includes any activity engaged in by any person or caused
14 to be engaged in by him with the object of gain, benefit, or advantage, either direct
15 or indirect.
16 (b) The term "business" shall not be construed to include the occasional and
17 isolated sales by a person who does not hold himself out as engaged in business.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 99
SLS 16RS-234 ORIGINAL
1 (c) Sales by a minor earning less than five hundred dollars per year shall
2 not be construed to be a business.
3 * * *
4 §360. Exemptions
5 * * *
6 H. Minors. There shall be no license tax imposed, assessed, or collected
7 under the provisions of this Chapter on any minor engaging in sales of less than
8 five hundred dollars per year.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michelle Ridge.
DIGEST
SB 99 Original 2016 Regular Session Gary Smith
Present law provides for the collection of sales taxes.
Proposed law excludes sales by a minor earning less than $500 per year from the payment
of sales taxes.
Present law provides for the occupational license tax and provides for exemptions thereof.
Proposed law exempts minors engaging in sales of less than $500 per year.
Effective August 1, 2016.
(Amends R.S. 47:301(1); adds R.S. 47:360(H))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.