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 411 Original 2017 Regular Session James
Abstract: Provides for effectiveness and applicability of the state sales and use tax exemption for
purchases and leases by qualifying radiation therapy treatment centers.
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible personal
property pursuant to the following levies:
R.S. 47:302 - 2% tax
R.S. 47:321 - 1% tax
R.S. 47:321.1 - 1% tax
R.S. 47:331 - 0.97% tax
R.S. 51:1286 - .03% tax (LA Tourism and Promotion District)
Present law provides for exemptions and exclusions to state sales and use taxes. Further, present law
provides for the applicability and effectiveness of certain exclusions and exemptions from the taxes
imposed under R.S. 47:302 and 321.1 for the time between July 1, 2016, and June 30, 2018.
Present law provides for an exemption from state sales and use taxes imposed under R.S. 47:302,
321, and 331, for purchases and leases by qualifying radiation therapy treatment centers. This
exemption in present law is not in effect for the state sales and use taxes imposed under R.S. 47:302
and 321.1.
Proposed law changes present law concerning the effectiveness and applicability of the exemption
for purchases and leases by qualifying radiation therapy treatment centers by providing that the
exclusion is effective and applicable against all state sales and use taxes beginning June 1, 2017.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(AA)(29) and 321.1(F)(66)(u))