The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by James Benton.
DIGEST
SB 166 Original 2017 Regular Session Morrell
Present law provides for the following exemptions, exclusions and deductions:
(1)R.S. 3:84 - License fee and tax liability
(2)R.S. 12:425 - Taxation
(3)R.S. 22:2065 - Tax exemption
(4)R.S. 26:345 - Discount on taxes on beverages of low alcoholic content
(5)R.S. 47:48 - Exclusion from gross income; interest on Louisiana state or local government
obligations
(6)R.S. 47:51 - Exclusions from gross income; governmental subsidies
(7)R.S. 47:121 - Exemptions from tax on corporations
(8)R.S. 47:633 - Rates of tax
(9)R.S. 47:713 - Exclusions and exemptions; casinghead gasoline sold for commercial blending
(10)R.S. 47:716.1 - Exclusions and exemptions; aviation gasoline
(11)R.S. 3:147 - Annual license fees
(12)R.S. 3:4684 - Fee to be collected for testing, etc.
(13)R.S. 26:354 - Payment and reporting of taxes; discounts; rules and regulations; enforcement;
forfeitures and penalties; redemption of tax stamps
(14)R.S. 26:366 - Exported beverages not subject to tax
(15)R.S. 26:421 - Exempt products
(16)R.S. 45:1177 - Inspection and supervision fees; Utility and Carrier Inspection and
Supervision Fund
(17)R.S. 47:158 - Basis for depletion (18)R.S. 47:246 - Corporations; deduction from net income from Louisiana sources
(19)R.S. 47:287.71 - Modifications to federal gross income
(20)R.S. 47:287.73 - Modifications to deductions from gross income allowed by federal law
(21)R.S. 47:287.86 - Net operating loss deduction
(22)R.S. 47:287.501 - Exemption from tax on corporations
(23)R.S. 47:287.521 - Farmers' cooperatives; all cooperatives
(24)R.S. 47:287.732 - S Corporations
(25)R.S. 47:287.738 - Other inclusions and exclusions from gross income
(26)R.S. 47:287.745 - Deductions from gross income; depletion
(27)R.S. 47:602 - Determination of taxable capital
(28)R.S. 47:605 - Surplus and undivided profits
(29)R.S. 47:606 - Allocation of taxable capital
(30)R.S. 47:632 - Taxes payable by owners; lien and privilege created
(31)R.S. 47:713 - Exclusions and exemptions; casinghead gasoline sold for commercial blending
(32)R.S. 47:716.1 - Exclusions and exemptions; aviation gasoline
(33)R.S. 818.13 - Point of imposition of the tax
(34)R.S. 47:823 - Rate of tax
Proposed law eliminates present law on January 1, 2021.
Proposed law provides that exclusions or exemptions in state law do not apply to any sales and use
tax levied under R.S. 47:302, 321, 321.1, 331, or R.S. 51:1286 except as follows:
(1)Any exclusion or exemption which causes the tax to be levied upon a sale which is not a
retail sale of, not a use, consumption, distribution, or storage for use or consumption of, or
not the lease or rental of, an item or article of tangible personal property.
(2)The exclusion or exemption is required by federal law or the Constitution of the United
States. (3)The exclusion or exemption is required pursuant to an agreement by the state of Louisiana
for the operation of a public facility.
Proposed law provides that the limitation on such exclusions or exemptions apply to all taxable
periods beginning on or after January 1, 2018.
Effective August 1, 2017.
(Amends R.S. 3:84 and 147, R.S. 12:425, R.S. 22:2065, R.S. 26:345, R.S. 47:48, 51, 121, 713 and
716.1; adds R.S. 3:4684(C), R.S. 26:354(L), 366(C) and 421(F), R.S. 45:1177(D), R.S. 47:158(I),
246(H), 287.71(C), 287.73(D), 287.86(F), 287.501(C), 287.521(C), 287.732(D), 287.738(H),
287.745(C), 602(I), 605(D), 606(G), 632(C), 633.1, 818.13(I) and 823(F))