SLS 17RS-201 ENGROSSED
2017 Regular Session
SENATE BILL NO. 29
BY SENATOR MORRELL
TAX EXEMPTIONS. Provides relative to the sales and use tax exemption for antique
airplanes. (7/1/17)
1 AN ACT
2 To amend and reenact R.S. 47:6001, relative to exemptions from sales and use tax; to
3 provide relative to the qualifications for the sales and use tax exemption for antique
4 aircraft; to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:6001 is hereby amended and reenacted to read as follows:
7 ยง6001. Antique airplanes and certain other aircraft
8 A. (1) Sales and use tax exemption. No sales or use tax imposed by the
9 state or by any parish, municipality, school board, or any political subdivision of the
10 state shall be imposed on antique airplanes which that are maintained by private
11 collectors, used to assist with medical transport, and are not used for commercial
12 purposes, and no personal property tax shall be imposed on any aircraft weighing
13 less than six thousand pounds which is owned by a private individual and not used
14 for commercial or profit making purposes. The exemption from local taxes contained
15 in this Section is granted notwithstanding the provisions of R.S. 47:302, and such
16 exemption shall apply to any sales and use tax levied by any local governmental
17 subdivision or school board.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 29
SLS 17RS-201 ENGROSSED
1 (2) Antique airplane. For purposes of this Subsection, the term "antique
2 airplane" shall mean an airplane manufactured at least twenty-five years before
3 the date of purchase.
4 (3) Administration.
5 (a) Qualifying antique airplanes shall continue to be exempt from sales
6 and use tax as long as the purchaser uses the airplane at least once every twelve
7 months to assist with medical transport during the first thirty-six months after
8 purchase.
9 (b) The secretary of the Department of Revenue shall promulgate rules
10 and regulations necessary for the implementation of this Section. Any person
11 not in compliance with the rules and regulations shall not be entitled to the
12 exemption provided in this Subsection.
13 B. For purposes of this Section, the term "antique airplane" shall mean an
14 airplane manufactured at least twenty-five years ago, maintained by a private
15 collector, and not being used in commerce. Personal property tax exemption. No
16 personal property tax shall be imposed on any aircraft weighing less than six
17 thousand pounds which is owned by a private individual and not used for
18 commercial or profit-making purposes.
19 Section 2. This Act shall become effective on July 1, 2017.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 29 Engrossed 2017 Regular Session Morrell
Present law provides a personal property tax exemption for certain small aircraft held for
personal use.
Proposed law retains the personal property tax exemption.
Present law provides a state and local sales and use tax exemption for purchases of certain
antique aircraft.
Proposed law retains present law, but adds to the qualifications for eligibility for the sales
and use tax exemption the requirement that the aircraft be used to assist with medical
transport.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 29
SLS 17RS-201 ENGROSSED
Effective July 1, 2017.
(Amends R.S. 47:6001)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.