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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 629 2017 Regular Session Anders
Keyword and oneliner of the instrument as it left the House
TAX/SALES-USE, ST-EXEMPT: Adds certain polyroll tubing to the definition of farm equipment
for purposes of the state sales and use tax exemption for certain farm equipment and provides for
the sales and use tax exemption for qualified radiation therapy treatment centers and purchases of
fuels or gas for residential use.
Report adopts Senate amendments to:
1. Add purchases and leases by qualifying radiation therapy treatment centers to the list of
applicable exemptions from the sales and use tax.
2. Limit applicability of the state sales and use tax exclusion for purchases of fuels or gas to
residential purchases.
3. Change effective date from Oct. 1, 2017, to upon signature of the governor.
4. Make technical changes.
Report amends Senate amendments to:
1. Add the Willis-Knighton Health System in Shreveport, La. to the list of qualifying radiation
therapy treatment centers for purposes of the sales and use tax exemption for purchases and
leases by qualifying radiation therapy treatment centers.
Digest of the bill as proposed by the Conference Committee
Present law provides for a state sales and use tax exclusion for all purchases of fuels or gas,
including but not limited to butane and propane.
Proposed law retains present law state sales and use tax exclusion for purchases of fuels or gas for
residential use only. 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 provides for exemptions and exclusions to state sales and use taxes. Further, present law
provides for the applicability and effectiveness of certain exclusions and exemptions from the taxes
imposed under R.S. 47:302 and 321.1 for the time between July 1, 2016, and June 30, 2018.
Present law provides for an exemption from state sales and use taxes imposed under R.S. 47:302,
321, and 331, for purchases and leases by qualifying radiation therapy treatment centers. This
exemption in present law is not in effect for the state sales and use taxes imposed under R.S. 47:302
and 321.1.
Proposed law changes present law concerning the effectiveness and applicability of the exemption
for purchases and leases by qualifying radiation therapy treatment centers by providing that the
exclusion is effective and applicable against all state sales and use taxes beginning July 1, 2017.
Proposed law adds the Willis-Knighton Health System in Shreveport, La. to the list of qualifying
radiation therapy treatment centers for purposes of the sales and use tax exemption for purchases and
leases by qualifying radiation therapy treatment centers.
Present law exempts from the imposition of the state sales and use tax the first $50,000 of the sales
price of farm equipment, defined as:
(1)Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines,
haybalers, and attachments and sprayers.
(2)Clippers, cultivators, discs, plows, and spreaders.
(3)Irrigation wells, drives, motors, and equipment.
(4)Other farm implements and equipment used for agricultural purposes in the production of
food and fiber.
(5)On the farm facilities used to dry or store grain or any materials used to construct such on the
farm facilities.
Proposed law retains present law and adds polyroll tubing for commercial farm irrigation to the
definition of farm equipment exempt from state sales and use tax beginning Oct. 1, 2017. Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:301(10)(x)(i) and 302(AA)(intro para); adds R.S. 47:302(AA)(29), 305.25(A)(6),
305.64(A)(2)(b)(iv), and 321.1(F)(67))