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 577 Original 2017 Regular Session Stokes
Abstract: Changes the exclusion for sales of telephone services through a coin-operated telephones
to an exemption, and expands application of the exemption concerning fees paid by radio and
television broadcasters for the right to exhibit or broadcast copyrighted material.
Present law establishes a sales and use tax exclusion from state and local sales and use taxes for
telecommunications services paid for by inserting coins in coin-operated telephones.
Proposed law repeals present law providing for an exclusion from sales and use tax and instead
establishes an exemption from state and local sales and use taxes for telecommunications services
paid for by inserting coins in coin-operated telephones.
Present law establishes a state and local sales and use tax exemption for amounts paid by radio and
television broadcasters for the right to exhibit or broadcast copyrighted material and the use of film,
video or audio tapes, records or any other means supplied by licensors thereof in connection with
such exhibition or broadcast and the sales and use tax shall not apply to licensors or distributors
thereof.
Proposed law retains present law and expands the exemption to include fees paid for the right to
broadcast or exhibit such content from owners and distributors as well as licensors.
(Amends R.S. 47:305(F); Adds R.S. 47:305.75; Repeals R.S. 47:301.1(B)(2)(d))