SLS 16RS-234 ENGROSSED
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 enact R.S. 47:360(H), relative to sales by minors; to exempt minors from occupational
3 license taxes; to provide for certain terms and conditions; and to provide for related
4 matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:360(H) is hereby enacted to read as follows:
7 ยง360. Exemptions
8 * * *
9 H. Minors. There shall be no license tax imposed, assessed, or collected
10 under the provisions of this Chapter on any minor engaging in sales of less than
11 five hundred dollars per year.
The original instrument was prepared by Michelle D. Ridge. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 99 Engrossed 2016 Regular Session Gary Smith
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 from payment of
Page 1 of 2
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 ENGROSSED
occupational license taxes.
Effective August 1, 2016.
(Adds R.S. 47:360(H))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Removes provision dealing with sales of minors in regard to sales tax.
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.