SLS 17RS-170 ENGROSSED
2017 Regular Session
SENATE BILL NO. 27
BY SENATOR MORRELL
TAX EXEMPTIONS. Constitutional amendment to exempt diapers and feminine hygiene
products from state sales and use tax. (2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to add Article VII, Section 2.2(D) of the Constitution of Louisiana, relative to the
3 limitations on the power of taxation; to prohibit the imposition of state and local
4 sales and use tax on certain items; to provide for an effective date; to provide and to
5 specify an election for submission of the proposition to electors and provide a ballot
6 proposition.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8 elected to each house concurring, that there shall be submitted to the electors of the state, for
9 their approval or rejection in the manner provided by law, a proposal to add Article VII,
10 Section 2.2(D) of the Constitution of Louisiana, to read as follows:
11 ยง2.2. Power to Tax; Sales and Use Tax; Limitation
12 Section 2.2. * * *
13 (D) The sales and use tax imposed by the state of Louisiana shall not
14 apply to purchases of the following items:
15 (1) Diapers, as defined in R.S. 47:305.72 on January 1, 2019.
16 (2) Feminine hygiene products, as defined in R.S. 47:305.72 on
17 January 1, 2019.
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. 27
SLS 17RS-170 ENGROSSED
1 Section 2. Be it further resolved that this proposed amendment shall be submitted
2 to the electors of the state of Louisiana at the statewide election to be held on November 6,
3 2018.
4 Section 3. Be it further resolved that on the official ballot to be used at said election
5 there shall be printed a proposition, upon which the electors of the state shall be permitted
6 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
7 follows:
8 Do you support an amendment to prohibit the imposition of state sales and
9 use tax on the purchase of diapers and feminine hygiene products?
10 (Adds Article VII, Section 2.2(D))
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 27 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 constitutional amendment retains provisions of present constitution and creates an
additional exemption from state sales and use tax for purchases of diapers and feminine
hygiene products for personal use beginning January 1, 2019.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 6, 2018.
(Adds Const. Art. VII, Sec. 2.2(D))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Changes the date to January 1, 2019, of applicability of the exemption from
state sales and use tax for purchases of diapers and feminine hygiene
products.
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.