The original instrument was prepared by Leonore F. Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by James
Benton.
DIGEST
SB 24 Engrossed 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, 2019, if and when the proposed amendment to Const. Art. VII, Sec. 2.2(D)
proposed in the Act which originated as SB 27 is adopted and becomes effective.
(Adds R.S. 47:305.72)
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Makes technical changes.
2. Changes the effective date to January 1, 2019.