HLS 17RS-754 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 561
BY REPRESENTATIVE JONES
TAX/SALES-USE, STATE: Levies a 1/2 cent state sales and use tax and dedicates the
proceeds to the 21
st
Century Transportation and Infrastructure Fund
1 AN ACT
2To enact R.S. 47:321.2, relative to state sales and use tax; to impose a sales and use tax; to
3 provide for the rate and base of the tax; to provide for the exclusions and exemptions
4 applicable for the tax; to provide for the disposition of collections; to dedicate certain
5 revenues to the 21
st
Century Transportation and Infrastructure Fund; to provide for
6 exceptions and limitations; to provide for effectiveness; and to provide for related
7 matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:321.2 is hereby enacted to read as follows:
10 ยง321.2. Imposition of Tax
11 A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and
12 collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied an
13 additional tax upon the sale at retail, the use, the consumption, the distribution, and
14 the storage for use or consumption in this state of each item or article of tangible
15 personal property as defined in Chapter 2 of this Subtitle. The levy of the tax shall
16 be as follows:
17 (1) At the rate of one-half percent of the sales price of each item or article
18 of tangible personal property when sold at retail in this state, the tax to be computed
19 on gross sales for the purpose of remitting the amount of tax to the state, and to
20 include each and every retail sale.
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1 (2) At the rate of one-half percent of the cost price of each item or article of
2 tangible personal property when the same is not sold but is used, consumed,
3 distributed, or stored for use or consumption in this state, provided that there shall
4 be no duplication of the tax.
5 B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and
6 collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a
7 tax upon the lease or rental within this state of each item or article of tangible
8 personal property, as defined by Chapter 2 of this Subtitle; the levy of the tax to be
9 as follows:
10 (1) At the rate of one-half percent of the gross proceeds derived from the
11 lease or rental of tangible personal property, as defined in Chapter 2 of this Subtitle,
12 where the lease or rental of such property is in an established business, or part of an
13 established business, or the same is incidental or germane to the business.
14 (2) At the rate of one-half percent of the monthly lease or rental price paid
15 by a lessee or rentee, or contracted or agreed to be paid by a lessee or rentee to the
16 owner of the tangible personal property.
17 C. In addition to the tax levied on sales of services by R.S. 47:302(C),
18 321(C), and 331(C) and collected under the provisions of Chapter 2 of this Subtitle,
19 there is hereby levied a tax upon all sales of services in this state, as those services
20 are defined by Chapter 2 of this Subtitle, at the rate of one-half percent of the
21 amounts paid or charged for the services.
22 D. The tax levied herein shall be collected from the dealer or wholesaler as
23 provided for and as defined by Chapter 2 of this Subtitle; shall be paid at the time
24 and in the manner provided therein; shall be in addition to all other taxes, whether
25 levied in the form of sales, excise, license, or privilege taxes; and shall be in addition
26 to taxes levied under the provisions of Chapter 2 of this Subtitle.
27 E. Notwithstanding any other provision of law to the contrary, including but
28 not limited to any contrary provision of this Chapter, there shall be no exemptions
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1 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
2 of this Section, except for the sales or purchases of the following items:
3 (1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through
4 (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of
5 Louisiana.
6 (2) Natural gas, as provided in Article VII, Section 2.2 of the Constitution
7 of Louisiana.
8 (3) Electricity, as provided in Article VII, Section 2.2 of the Constitution of
9 Louisiana.
10 (4) Water, as provided in Article VII, Section 2.2 of the Constitution of
11 Louisiana.
12 (5) Prescription drugs, as provided in Article VII, Section 2.2 of the
13 Constitution of Louisiana.
14 (6) Gasoline and other motor fuels subject to the state excise tax on fuel.
15 (7) Sales to the United States government and its agencies, as provided in
16 R.S. 301(10)(g).
17 (8) Other constructions permanently attached to the ground, as provided in
18 R.S. 47:301(16)(l).
19 (9) Installation charges on tangible personal property, as provided in R.S.
20 47:301(3)(a).
21 (10) Installation of oil field board roads, as provided in R.S. 47:301(13)(c).
22 (11) Transactions involving the construction or overhaul of United States
23 Navy vessels, as provided in R.S. 47:301(7)(c) and (14)(h).
24 (12) Property purchased for exclusive use outside the state, as provided in
25 R.S. 47:305.10.
26 (13) Sale, lease or rental of tangible personal property paid by or under the
27 provisions of Medicare, as provided in R.S. 47:315.3.
28 (14) Sales of human tissue transplants, as provided in R.S. 47:301(10)(d).
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1 (15) Sales of raw agricultural products, as provided in R.S. 47:301(10)(e)
2 and 305(A)(3).
3 (16) Sales of food by youth serving organizations chartered by congress, as
4 provided in R.S. 47:301(10)(h).
5 (17) Tangible personal property sold to food banks as provided in R.S.
6 47:301(10)(j).
7 (18) Sales of pollution control devices or systems as provided in R.S.
8 47:301(10)(l).
9 (19) Materials used in the collection of blood as provided in R.S.
10 47:301(16)(j).
11 (20) Aphaeresis kits and leuko reduction filters as provided in R.S.
12 47:301(16)(k).
13 (21) Donation to schools and food banks from resale inventory as provided
14 in R.S. 47:301(18)(a).
15 (22) Manufacturers rebates on new motor vehicles as provided in R.S.
16 47:301(3)(e) and (13)(b).
17 (23) Lease or rentals of railroad rolling stock as provided in R.S.
18 47:301(4)(k).
19 (24) Purchases and leases by free hospitals as provided in R.S. 47:301(7)(e),
20 (10)(p) and (18)(c).
21 (25) Purchases by nonprofit entities that sell donated goods as provided in
22 R.S. 47:301(8)(f).
23 (26) Tangible personal property for resale as provided in R.S.
24 47:301(10)(a)(i).
25 (27) Purchases of property for lease or rental as provided in La. R.S.
26 47:301(10)(a)(iii) and (18)(a)(iii).
27 (28) Isolated or occasional sales of tangible personal property as provided
28 in R.S. 47:301(1) and (10)(c)(ii)(bb).
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1 (29) Use of motor vehicles in Louisiana by active duty military as provided
2 in La. R.S. 47:303(A) and 305.48.
3 (30) Purchases made with food stamps and WIC as provided in R.S.
4 47:305.46.
5 (31) Articles traded in on purchases of tangible personal property as
6 provided in R.S. 47:301(13)(a).
7 (32) Donations of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m).
8 (33) Stocks, bonds, notes or other obligations or securities as provided in
9 R.S. 47:301(16)(b)(i).
10 (34) Credit for sales and use taxes paid to other states on tangible personal
11 property imported in Louisiana as provided in R.S. 47:303(A)(3)(a).
12 (35) Work product of certain professionals as provided in R.S.
13 47:301(16)(e).
14 (36) Purchases by regionally accredited independent educational institutions
15 as provided in R.S. 47:301(8)(b).
16 (37) Sales through coin-operated vending machines as provided in R.S.
17 47:301(10)(b)(i).
18 (38) Purchases by a private postsecondary academic degree-granting
19 institution as provided in R.S. 47:301(10)(cc) and as provided in R.S. 47:301(18)(n).
20 (39) Purchases of food items for school lunch or breakfast programs by
21 nonpublic elementary or secondary schools as provided in R.S. 47:301(10)(dd).
22 (40) Repair services performed in Louisiana when the repaired property is
23 exported as provided in R.S. 47:301(14)(g)(i)(bb).
24 (41) Funeral directing services as provided in R.S. 47:301(14)(j).
25 (42) Feed and feed additives for animals held for business purposes as
26 provided in R.S. 47:305(A)(4).
27 (43) Farm products produced and used by farmers as provided in R.S.
28 47:305(B).
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1 (44) Sales of fertilizers and containers to farmers as provided in R.S.
2 47:305(D)(1)(f).
3 (45) Sales of seeds for planting crops as provided in R.S. 47:305.3.
4 (46) Sales of pesticides for agricultural purposes as provided in R.S.
5 47:305.8.
6 (47) The cost price for the printing of a news publication as provided in R.S.
7 47:301(3)(h).
8 (48) Vehicle rentals to warranty customers as provided in R.S. 47:301(7)(h).
9 (49) Lease or rental of a crane and related equipment with an operator as
10 provided in R.S. 47:301(7)(k).
11 (50) Sales by and to the state and its political subdivisions as provided in
12 R.S. 47:301(8)(c).
13 (51) Sales of materials for further processing as provided in R.S.
14 47:301(10)(c)(i).
15 (52) Sales of electricity for chlor-alkali manufacturing as provided in R.S.
16 47:301(10)(c)(ii)(aa).
17 (53) The sales price for new farm equipment used in poultry production as
18 provided in R.S. 47:301(13)(c).
19 (54) A factory built home as provided in R.S. 47:301(16)(g).
20 (55) Any advertising service rendered by an advertising business as provided
21 in R.S. 47:302(D).
22 (56) The sale of livestock, poultry, and other farm products direct from a
23 farm as provided in R.S. 47:305(A)(1).
24 (57) The sale of livestock at public sales sponsored by breeders' or registry
25 associations or livestock auction markets as provided in R.S. 47:305(A)(2).
26 (58) The sale of agricultural products by a person other than the producer,
27 for use in further processing as provided in R.S. 47:305(A)(3).
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1 (59) Transactions in interstate commerce and tangible personal property
2 imported into this state, or produced or manufactured in this state, for export as
3 provided in R.S. 47:305(E).
4 (60) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1.
5 (61) The sales price for new farm equipment as provided in R.S. 47:305.25.
6 (62) Trucks and trailers if used at least eighty percent of the time in interstate
7 commerce as provided in R.S. 47:305.50(A).
8 (63) Freight cars, piggy-back cars and rolling stock, and railroad ties as
9 provided in R.S. 47:305.45 and 305.50(F).
10 (64) Councils on Aging as provided in R.S. 47:305.66.
11 (65) Sales of pharmaceuticals administered to livestock for agricultural
12 purposes as provided in R.S. 47:301(16)(f).
13 (66) Materials used in the production of crawfish and catfish as provided in
14 R.S. 47:305(A)(5) and (6).
15 (67) Sales of room rentals by a camp or retreat facility owned by a nonprofit
16 organization as provided in R.S. 47:301(6)(b).
17 (68) Sales of room rentals by homeless shelter as provided in R.S.
18 47:301(6)(c).
19 (69) Sales, leases, and rentals of tangible personal property and sales of
20 services necessary to operate free hospitals as provided in R.S. 47:301(7)(e), (10)(p),
21 and (18)(c).
22 (70) Sales, leases, or rentals of tangible personal property to Boys State of
23 Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g)
24 and (10)(r).
25 (71) Sales by non profit entities that sell donated goods as provided in R.S.
26 47:301(8)(f).
27 (72) Sales and donations of tangible personal property by food banks as
28 provided in R.S. 47:301(10)(j) and R.S. 47:301(18)(a)(i).
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1 (73) Sales or purchases of fire-fighting equipment by volunteer fire
2 departments as provided in R.S. 47:301(10)(o).
3 (74) Sales to, and leases, rentals, and use of educational materials and
4 equipment used for classroom instruction by parochial and private elementary and
5 secondary schools that comply with the court order from the Dodd Brumfield
6 decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S.
7 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii).
8 (75) Sales by parochial and private elementary and secondary schools that
9 comply with the court order from the Dodd Brumfield decision and Section 501(c)(3)
10 of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and (18)(e)(i).
11 (76) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to
12 athletic and entertainment events held for or by an elementary or secondary school
13 and membership fees or dues of nonprofit, civic associations.
14 (77) Sales or use of materials used directly in the collection of blood as
15 provided in R.S. 47:301(16)(j).
16 (78) Sales or use of apheresis kits and leukoreduction filters as provided in
17 R.S. 47:301(16)(k).
18 (79) Sales or use of orthotic devices, prosthetic devices, hearing aids,
19 eyeglasses, contact lenses, and wheelchairs prescribed by physicians, optometrists,
20 or licensed chiropractors used exclusively by the patient for personal use as provided
21 in R.S. 47:305(D)(1)(k).
22 (80) Sales or use of ostomy, colostomy, and ileostomy devices and
23 equipment as provided in R.S. 47:305(D)(1)(l).
24 (81) Sales of medical devices as provided in R.S. 47:305(D)(1)(s).
25 (82) Sales of restorative materials as provided in R.S. 47:305(D)(1)(t).
26 (83) Sales or use of adaptive driving equipment and motor vehicle
27 modifications prescribed for personal use as provided in R.S. 47:305(D)(1)(u).
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1 (84) Sales or use of meals by education institutions, medical facilities,
2 mental institutions, and occasional meals furnished by educational, religious, or
3 medical organizations as provided in R.S. 47:305(D)(2).
4 (85) Purchases or rentals of kidney dialysis machines, parts, materials, and
5 supplies for home use under a physician's prescription as provided in R.S. 47:305(G).
6 (86) Sales of admissions to entertainment events by Little Theater
7 organizations as provided in R.S. 47:305.6.
8 (87) Sales of admissions to musical performances sponsored by nonprofit
9 organizations as provided in R.S. 47:305.7.
10 (88) Sales of admissions to entertainment events sponsored by domestic
11 nonprofit charitable, religious, and educational organizations as provided in R.S.
12 47:305.13.
13 (89) Sales of admissions, parking fees, and sales of tangible personal
14 property at events sponsored by domestic, civic, educational, historical, charitable,
15 fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1).
16 (90) Sales of admissions and parking fees at fairs and festivals sponsored by
17 nonprofit organizations as provided in R.S. 47:305.18.
18 (91) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for
19 the vessels of licensed commercial fishermen as provided in R.S. 47:305.20.
20 (92) Sales of butane, propane, or other liquified petroleum gases for private,
21 residential consumption as provided in R.S. 47:305.39.
22 (93) Sales and purchases by certain organizations that provide training for
23 blind persons as provided in R.S. 47:305.15.
24 (94) Sales of polyroll tubing for use in commercial farm irrigation as
25 provided in R.S. 47:305.63.
26 (95) Rentals or leases of certain oilfield property for re-lease or re-rental as
27 provided in R.S. 47:301(7)(b).
28 (96) Sales of aircraft manufactured in Louisiana with a capacity in excess of
29 eight persons as provided in R.S. 47:301(10)(m).
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HB NO. 561
1 (97) Labor, materials, services, and supplies used for the repair, renovation,
2 or conversion of drilling rig machinery and equipment which become component
3 parts of a drilling rig used exclusively for exploration or development of minerals as
4 provided in R.S. 47:301(14)(g)(iii).
5 (98) Repairs and materials used on drilling rigs and equipment used
6 exclusively for exploration or development of minerals as provided in R.S. 47:305(I).
7 (99) Sales by thrift shops located on military installations as provided in R.S.
8 47:305.14(A)(4).
9 (100) Leases or rentals of vessels for use in offshore mineral production, or
10 the provision of services to those engaged in mineral production as provided in R.S.
11 47:305.19.
12 (101) Sales of gasohol as provided in R.S. 47:305.58.
13 (102) Sales or purchases by sheltered workshops as provided in R.S.
14 47:305.38.
15 (103) Pharmaceutical samples manufactured or imported into the state free
16 of charge as provided in R.S. 47:305.47.
17 F. The avails of the tax collected under this Section shall be deposited
18 immediately into the state treasury, and, after compliance with the requirements of
19 Article VII, Section 9(B) of the Constitution of Louisiana, the state treasurer shall
20 pay the remainder of the monies into the 21
st
Century Transportation and
21 Infrastructure Fund.
22 G. No amount of additional revenue collected as a result of this Section shall
23 be remitted to any tax increment financing district or economic development project.
24 H. The provisions of this Section shall be null and of no effect on and after
25 June 30, 2038.
26 Section 2. This Act shall be effective and applicable for taxable periods beginning
27on July 1, 2018.
28 Section 3. This Act shall take effect and become operative if and when the proposed
29amendment of Article VII, Section 27 of the Constitution of Louisiana contained in the Act
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HB NO. 561
1which originated as House Bill No. of this 2017 Regular Session of the Legislature is
2adopted at a statewide election and becomes effective.
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 561 Original 2017 Regular Session Jones
Abstract: Imposes a 1/2% state sales and use tax and dedicates proceeds to the 21
st
Century
Highway Fund for transportation infrastructure.
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 providing for the 1% tax imposed pursuant to R.S. 47:321.1 sunsets July 1,
2018.
Proposed law retains present law and imposes a new 1/2% state sales and use tax upon the
sale at retail, the use, the consumption, the distribution, and the storage for use or
consumption in this state of each item or article of tangible personal property as well as
certain services. The tax is imposed from July 1, 2018 through June 30, 2038.
Proposed law dedicates the avails of the tax to the 21
st
Century Transportation and
Infrastructure Fund.
Present law suspends numerous exemptions and exclusions from the state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) for two different periods of time, both occurring between
April 1, 2016 and June 30, 2018. The suspension with respect to the taxes levied under R.S.
47:302 and 321.1 are effective through June 30, 2018.
Proposed law retains present law.
Proposed law notwithstanding any other provision of present law authorizes only the
following exclusions and exemptions applicable to the new tax:
(1)Food for home consumption, including soft drinks, bakery items, fresh product, and
dairy products.
(2)Natural gas used for residential purposes.
(3)Electricity, used for residential purposes.
(4)Water used for residential purposes.
(5)Prescription drugs.
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(6)Motor fuels subject to the state excise tax on motor fuels.
(7)Sales to the United States government.
(8)Other constructions permanently attached to the ground.
(9)Installation charges on tangible personal property.
(10)Installation of oil field board roads.
(11)Transactions involving the construction or overhaul of U.S. Navy and Coast Guard
vessels.
(12)Property purchased for exclusive use outside the state.
(13)Purchases and leases of durable medical equipment under the provisions of
Medicare.
(14)Sales of human tissue transplants.
(15)Sales of raw agricultural products.
(16)Sales of food by youth serving organizations chartered by congress.
(17)Tangible personal property sold to food banks.
(18)Sales of pollution control devices.
(19)Materials used in the collection of blood.
(20)Aphaeresis kits and leuko reduction filters.
(21)Donation to schools and food banks from resale inventory.
(22)Manufacturers rebates on new motor vehicles.
(23)Lease or rentals of railroad rolling stock.
(24)Purchases and leases by free hospitals.
(25)Purchases by nonprofit entities that sell donated goods.
(26)Sales of tangible personal property for resale.
(27)Purchases of property for lease or rental.
(28)Isolated or occasional sales of tangible personal property.
(29)Use of motor vehicles in Louisiana by active duty military.
(30)Purchases made with food stamps and WIC.
(31)Articles traded in on purchases of tangible personal property.
(32)Donations of toys.
(33)Stocks, bonds, notes or other obligations or securities.
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(34)Credit for sales and use taxes paid to other states on tangible personal property
imported in La.
(35)Work product of certain professionals.
(36) Purchases by regionally accredited independent educational institutions.
(37)Sales through coin-operated vending machines.
(38)Purchases by a private postsecondary academic degree-granting institution.
(39)Purchases of food items for school lunch or breakfast programs by nonpublic
elementary or secondary schools.
(40)Repair services performed in La. when the repaired property is exported.
(41)Funeral directing services.
(42)Sales of feed and feed additives for animals held for business purposes.
(43)Sales of farm products produced and used by farmers.
(44)Sales of fertilizers and containers to farmers.
(45)Sales of seeds for planting crops.
(46)Sales of pesticides for agricultural purposes.
(47)The cost price for the printing of a news publication.
(48)Vehicle rentals for re-rental to warranty customers.
(49)The definition of "lease or rental" for purposes of the lease or rental of a crane and
related equipment with an operator.
(50)Sales by and to the state and its political subdivisions.
(51)Sales of materials for further processing.
(52)Sales of electricity for chlor-alkali manufacturing.
(53)The sales price for new farm equipment used in poultry production.
(54)The price of a factory built home.
(55)Any advertising service rendered by an advertising business.
(56)Sale of livestock, poultry, and other farm products direct from the farm.
(57)The gross proceeds derived from the sale of livestock at public sales sponsored by
breeders' or registry associations or livestock auction markets.
(58)Sale of agricultural products by a person other than the producer, for use in further
processing.
(59)Transactions in interstate commerce and tangible personal property imported into
this state, or produced or manufactured in La. for export.
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(60)Sales of ships, vessels, barges, and related supplies.
(61)The first $50,000 in value of certain new farm equipment.
(62)Sales of trucks and trailers if used at least 80% of the time in interstate commerce.
(63)Sale of freight cars, piggy-back cars, rail rolling stock, and railroad ties.
(64)Purchases by a council on aging.
(65)Sale of pharmaceuticals administered to livestock.
(66)Sale of materials and supplies used in the production of crawfish and catfish.
(67)Sales of room rentals by a camp or retreat facility owned by a nonprofit organization.
(68)Sales of room rentals by a homeless shelter.
(69)Sales, leases, and rentals of tangible personal property and sales of services by
hospitals necessary to operate free hospitals.
(70)Sales, leases, or rentals to Boys State of La., Inc. and Girls State of La., Inc.
(71)Sales by nonprofit entities that sell donated goods.
(72)Sales and donations of tangible personal property by food banks.
(73)Sales or purchases of fire-fighting equipment by volunteer fire departments.
(74)Sales to, and leases, rentals, and use of educational materials and equipment used for
classroom instruction by parochial and private elementary and secondary schools that
comply with the court order from the Dodd Brumfield decision and Section 501(c)(3)
of the Internal Revenue Code.
(75)Sales by parochial and private elementary and secondary schools that comply with
the court order from the Dodd Brumfield decision and Section 501(c)(3) of the
Internal Revenue Code.
(76)Sales of admission charges to athletic and entertainment events for elementary and
secondary schools and membership fees or dues of nonprofit, civic associations.
(77)Sales or use of materials used directly in the collection of blood.
(78)Sales or use of apheresis kits and Leuko reduction filters.
(79)Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses, contact
lenses, and wheelchairs prescribed by physicians, optometrists, or licensed
chiropractors for personal use.
(80)Sales or use of ostomy, colostomy, and ileostomy devices and equipment.
(81)Sales of medical devices.
(82)Sales of restorative materials used by dentists.
(83)Sales or use of adaptive driving equipment and motor vehicle modifications
prescribed for personal use.
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HB NO. 561
(84)Sales or use of meals by educational institutions, medical facilities, mental
institutions, and occasional meals furnished by educational, religious, or medical
organizations.
(85)Purchases or rentals of kidney dialysis machines, parts, materials, and supplies for
home use under a physician's prescription.
(86)Sales of admissions to entertainment events by Little Theater organizations.
(87)Sales of admissions to musical performances sponsored by nonprofit organizations.
(88)Sales of admissions to entertainment events sponsored by domestic nonprofit
charitable, religious, and educational organizations.
(89)Sales of admissions, parking fees, and sales of tangible personal property at events
sponsored by domestic, civic, educational, historical, charitable, fraternal, or
religious nonprofit organizations.
(90)Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit
organizations.
(91)Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels
of licensed commercial fishermen.
(92)Sales of butane, propane, or other liquified petroleum gases for private, residential
consumption.
(93) Sales and purchases by certain organizations that provide training for blind persons.
(94)Sales of polyroll tubing for use in commercial farm irrigation.
(95)Rentals or leases of certain oilfield property for re-lease or re-rental.
(96)Sales of aircraft manufactured in Louisiana with a capacity in excess of eight persons
as provided in R.S. 47:301(10)(m).
(97)Labor, materials, services, and supplies used for the repair, renovation, or conversion
of drilling rig machinery and equipment which become component parts of a drilling
rig used exclusively for exploration or development of minerals as provided in R.S.
47:301(14)(g)(iii).
(98)Repairs and materials used on drilling rigs and equipment used exclusively for
exploration or development of minerals.
(99)Sales by thrift shops located on military installations.
(100)Leases or rentals of vessels for use in offshore mineral production, or the provision
of services to those engaged in mineral production.
(101)Sales of gasohol.
(102)Sales or purchases by sheltered workshops.
(103) Pharmaceutical samples manufactured or imported into the state free of charge.
Present law dedicates a portion of state sales and use tax proceeds for distribution to certain
tax increment financial district and economic development projects.
Page 15 of 16
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-754 ORIGINAL
HB NO. 561
Proposed law adds to present law by specifying that the dedication of sales tax provided in
present law shall not apply to the avails of the new tax.
Applicable for taxable periods beginning on and after July 1, 2018.
Effective if and when the proposed amendment of Article VII, Sec. 27 of the Constitution
of La. contained in the Act which originated as House Bill No. NUMBER of this 2017 R.S.
of the Legislature is adopted at a statewide election and becomes effective.
(Adds R.S. 47:321.2)
Page 16 of 16
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.