HLS 17RS-1161 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 577
BY REPRESENTATIVE STOKES
TAX/SALES & USE: Provides with respect to sales and use tax exemptions and exclusions
1 AN ACT
2To amend and reenact R.S. 47:305(F), to enact R.S. 47:305.75, and to repeal R.S.
3 47:301.1(B)(2)(d), relative to sales and use taxes; to provide for exemptions and
4 exclusions from sales and use taxes imposed by the state and local taxing authorities;
5 to establish an exemption for the sales of certain telecommunication services; to
6 provide for the exemption for certain fees paid by broadcasters or licensed content;
7 to repeal the exclusion for the sales of certain telecommunication services; and to
8 provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:305(F) is hereby amended and reenacted and R.S. 47:305.75 is
11hereby enacted to read as follows:
12 §305. Exclusions and exemptions from the tax
13 * * *
14 F. The sales, use and lease taxes imposed by taxing authorities shall not
15 apply to the amounts paid by radio and television broadcasters for the right to exhibit
16 or broadcast copyrighted material and the use of film, video or audio tapes, records
17 or any other means supplied by owners, distributors, or licensors thereof in
18 connection with such exhibition or broadcast and the sales and use tax shall not apply
19 to licensors or distributors thereof.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1161 ORIGINAL
HB NO. 577
1 §305.75. Exemptions for the sales of certain telephone services
2 Telecommunications services paid for by inserting coins in coin-operated
3 telephones available to the public shall be exempt from taxes imposed by the state
4 and its political subdivisions.
5 Section 2. R.S. 47:301.1(B)(2)(d) is hereby repealed in its entirety.
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.