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)