2016 Regular Session ENROLLED
SENATE BILL NO. 99
BY SENATORS GARY SMITH, ALARIO, ALLAIN, APPEL, BOUDREAUX, BROWN,
CARTER, CHABERT, ERDEY, GATTI, HEWITT, JOHNS, LUNEAU,
MARTINY, MILKOVICH, MILLS, MIZELL, MORRISH, PEACOCK,
RISER, JOHN SMITH, TARVER, THOMPSON, WALSWORTH,
WARD AND WHITE
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 business with
11 sales of less than five hundred dollars per year.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
ACT No. 198
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.