DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 26 Original 2018 First Extraordinary Session Dwight
Abstract: Makes the temporary state sales and use tax permanent and reduces the rate from 1% to
0.25%
Present law imposes a 1% state sales and use tax on the sale, use, consumption, storage, or lease of
tangible personal property and certain services in La. The imposition of the tax expires on June 30,
2018.
Proposed law changes present law by reducing the rate of the tax from 1% to 0.25%, and removes
the sunset of the tax, making imposition of the 0.25% tax permanent.
(Amends R.S. 47:321.1(A) through (C); Repeals R.S. 47:321.1(E))