2017 Regular Session ENROLLED
SENATE BILL NO. 93
BY SENATORS MILLS AND ALLAIN AND REPRESENTATIVES BARRAS, HUVAL,
TERRY LANDRY AND MIGUEZ
1 AN ACT
2 To amend and reenact R.S. 47:302(AA)(introductory paragraph), and to enact R.S.
3 47:301(14)(g)(iv), 302(AA)(29), and 321.1(F)(67), relative to sales and use tax; to
4 clarify the definition of repairs to tangible personal property; to provide for
5 effectiveness and applicability of the exclusion; to provide for an effective date; and
6 to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:302(AA)(introductory paragraph) is hereby amended and
9 reenacted and R.S. 47:301(14)(g)(iv), 302(AA)(29), and 321.1(F)(67) are hereby enacted to
10 read as follows:
11 §301. Definitions
12 As used in this Chapter the following words, terms, and phrases have the
13 meanings ascribed to them in this Section, unless the context clearly indicates a
14 different meaning:
15 * * *
16 (14) "Sales of services" means and includes the following:
17 * * *
18 (g)(i) * * *
ACT No. 279
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1 * * *
2 (iv) For purposes of the sales and use tax levied by the state and its
3 political subdivisions, "repair to tangible personal property and fabrication"
4 shall not include surface preparation, coating, and painting of a fixed or rotary
5 wing military aircraft or certified transport category aircraft so long as the
6 Federal Aviation Administration registration address of the aircraft is not in
7 this state.
8 * * *
9 §302. Imposition of tax
10 * * *
11 AA. Notwithstanding any other provision of this Section to the contrary,
12 except as provided in Paragraph (29) of this Subsection, beginning July 1, 2016,
13 the following specific exclusions and exemptions shall be applicable to the tax levied
14 pursuant to the provisions of this Section:
15 * * *
16 (29) Beginning July 1, 2017, the exclusion for surface preparation,
17 painting, and coating fixed or rotary wing aircraft and certified transport
18 category aircraft registered outside of this state, as provided in R.S.
19 47:301(14)(g)(iv).
20 * * *
21 §321.1. Imposition of Tax
22 * * *
23 F. Notwithstanding any other provision of law to the contrary, including but
24 not limited to any contrary provision of this Chapter, there shall be no exemptions
25 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
26 of this Section, except for the sales or purchases of the following items:
27 * * *
28 (67) Beginning July 1, 2017, in addition to those exclusions and
29 exemptions provided for in Paragraphs (1) through (66) of this Subsection, the
30 exclusion for surface preparation, painting, and coating fixed or rotary wing
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1 aircraft and certified transport category aircraft registered outside of this state,
2 as provided in R.S. 47:301(14)(g)(iv).
3 * * *
4 Section 2. This Act shall become effective on July 1, 2017.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.