SLS 17RS-173 ORIGINAL
2017 Regular Session
SENATE BILL NO. 24
BY SENATOR MORRELL
TAX EXEMPTIONS. Exempts diapers and feminine hygiene products from state and local
sales and use tax. (1/1/18)
1 AN ACT
2 To enact R.S. 47:305.72, relative to sales and use tax exemptions; to exempt consumer
3 purchases of certain diapers and feminine hygiene products from state sales and use
4 tax; to authorize an exemption from local sales and use taxes; to provide for an
5 effective date; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:305.72 is hereby enacted to read as follows:
8 ยง305.72. Exemption; diapers and feminine hygiene products
9 A. Effective January 1, 2018, the sales and use tax levied by the state of
10 Louisiana shall not apply to the sales price or cost price of any consumer
11 purchase of diapers or feminine hygiene products. Any political subdivision
12 authorized by the constitution and laws of this state to levy and impose a sales
13 and use tax may apply this exemption to all or part of the sales and use tax
14 levied and imposed by the political subdivision.
15 B. Definitions. As used in this Section, the following terms are defined as
16 follows:
17 (1) "Diapers" means disposable or washable absorbent garments,
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 24
SLS 17RS-173 ORIGINAL
1 designated size seven or under, that are designed to be worn by a child who
2 cannot yet control bladder or bowel movements.
3 (2) "Feminine hygiene product" means tampons, menstrual pads and
4 sanitary napkins, pantiliners, menstrual sponges, and menstrual cups.
5 C. This exemption shall only apply to purchases by individuals for
6 personal use and shall not apply to purchases for business use.
7 Section 2. This Act shall take effect and become operative on January 1, 2018, if the
8 proposed amendment to Article VII, Section 2.2(D) of the Constitution of Louisiana
9 contained in the Act which originated as Senate Bill No. of this 2017 Regular Session is
10 adopted at the statewide election to be held on November 6, 2018, and becomes effective.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 24 Original 2017 Regular Session Morrell
Present constitution exempts purchases of food for home consumption, residential utilities,
and prescription drugs from state sales and use tax.
Proposed law exempts purchases of diapers and feminine hygiene products for personal use
from state sales and use tax.
Proposed law authorizes political subdivisions to apply all or part of the exemption to local
sales and use taxes.
Effective January 1, 2018, if and when the proposed amendment to Const. Art. VII, Sec.
2.2(D) proposed in the Act which originated as SB __ is adopted and becomes effective.
(Adds R.S. 47:305.72)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.