HLS 17RS-1064 ORIGINAL
2017 Regular Session
HOUSE BILL NO. 583
BY REPRESENTATIVE JIMMY HARRIS
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES-USE-EXEMPT: Provides relative to state and local sales and use tax
exemptions for sales at publicly owned domed stadium facilities, baseball facilities,
and other facilities
1 AN ACT
2To amend and reenact R.S. 39:467(B)(1)(f), relative to sales and use tax; to provide with
3 respect to taxes imposed by the state and local taxing authorities; to provide relative
4 to the exemption for the price of admission tickets and other related transactions at
5 certain facilities; to provide for limitations; to provide for effectiveness; and to
6 provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:467(B)(1)(f) is hereby amended and reenacted to read as follows:
9 ยง467. Sales of services and tangible personal property at a publicly owned domed
10 stadium facility or baseball facility; sales and use tax; exemptions
11 * * *
12 B. State-owned facility. (1) Sales occurring for or at an event at a state-
13 owned domed facility or baseball facility shall be exempt from sales and use taxes
14 imposed by the state and political subdivisions as follows:
15 * * *
16 (f) The full price of admission on tickets for nonathletic events and any sale,
17 service, or other transaction, including the sale of parking, relating to such
18 nonathletic events, if the event was bid upon, awarded, or under contract on or before
19 September 1, 2016. Admission tickets for any nonathletic event, and any related
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 17RS-1064 ORIGINAL
HB NO. 583
1 sale, service, or other transaction, including the sale of parking, that was first bid
2 upon after September 1, 2016, shall be subject to tax at the full price of the
3 transaction.
4 * * *
5 Section 2. This Act shall become effective upon signature by the governor or, if not
6signed by the governor, upon expiration of the time for bills to become law without signature
7by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
8vetoed by the governor and subsequently approved by the legislature, this Act shall become
9effective on the day following such approval.
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 583 Original 2017 Regular Session Jimmy Harris
Abstract: Clarifies the specific duration of the state and local sales and use tax exemption
for admission tickets and related transactions for certain bid upon events occurring
at a state-owned domed facility or baseball facility before Sept. 1, 2016.
Present law provides an exemption from state and local sales and use tax for the full price
of admission on tickets for nonathletic events and any sale, service, or other transaction,
including the sale of parking, relating to such nonathletic events, if the event was bid upon,
awarded, or under contract on or before Sept. 1, 2016.
Proposed law retains present law and specifies that such sales of admission and other
transactions for events first bid upon after Sept. 1, 2016 shall be subject to the full tax rate.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 39:467(B)(1)(f))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.