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))