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 548 Original 2017 Regular Session Danahay
Abstract: Establishes a rebate for the state sales and use tax paid on industrial utilities.
Present law levies a 4¢ state sales and use tax on purchases of steam, water, electric power, or
energy, and natural gas by nonresidential consumers, also known as business utilities, and a 5¢ state
sales and use tax on boiler fuel.
Proposed law establishes a rebate for the state sales and use taxes paid on utilities used in the
manufacturing process by a manufacturer who has been assigned a North American Industrial
Classification System code within the manufacturing Sectors 31-33 by the La. Workforce
Commission.
Proposed law requires a properly completed rebate request to be submitted to the Department of
Revenue on forms prescribed by the secretary and requires the Dept. of Revenue to issue a rebate
within 90 days of receipt of the request.
Effective July 1, 2017.
(Adds R.S. 47:315.6)