HLS 181ES-91 ENGROSSED
2018 First Extraordinary Session
HOUSE BILL NO. 27
BY REPRESENTATIVE SMITH
TAX: Increases the tax on certain telecommunication devices and services (Item #10)
1 AN ACT
2To amend and reenact R.S. 47:1061(A)(1), relative to telecommunication taxes; to provide
3 with respect to the rate of the tax levied on certain telecommunications devices and
4 services; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:1061(A)(1) is hereby amended and reenacted to read as follows:
7 §1061. Telecommunication tax for the deaf
8 A.(1) There is hereby levied a tax of four and one-half five cents per month
9 to be assessed per line for each wireline access line and per telephone number for
10 each wireless handset device on each residential and business customer of a local or
11 wireless telecommunication service company operating in Louisiana. The tax shall
12 be collected from each residential and business customer and remitted by each such
13 company on or before thirty days after the close of each calendar quarter to the
14 secretary of the Department of Revenue on forms prescribed by the secretary. The
15 tax provided for in this Paragraph shall not apply to wireless devices used only for
16 data purposes or to prepaid wireless devices.
17 * * *
18 Section 2. This Act shall become effective upon signature by the governor or, if not
19signed by the governor, upon expiration of the time for bills to become law without signature
20by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 181ES-91 ENGROSSED
HB NO. 27
1vetoed by the governor and subsequently approved by the legislature, this Act shall become
2effective on the day following such approval.
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 27 Engrossed 2018 First Extraordinary Session Smith
Abstract: Increases the monthly telecommunications tax levied on wireline access lines
and wireless handset devices from 4.5¢ per month to 5¢ per month.
Present law levies a tax of 4.5¢ per month on residential and business customer telephone
access lines of local exchange companies operating in La. The tax is collected by the
telecommunications company and remitted to the Dept. of Revenue (DOR) on or before 30
days after the close of each calendar quarter on forms prescribed by the secretary. Present
law exempts wireless devices used only for data purposes and prepaid wireless devices from
the tax.
Proposed law changes present law by increasing the amount of the tax from 4.5¢ per month
to 5¢ per month.
Present law requires, after satisfaction of the requirements of the Bond Security and
Redemption Fund, monies from the tax to be deposited into the "Telecommunications for
the Deaf Fund" to be used to establish, administer, and promote a statewide program to
provide accessibility services and assistive technology for persons who are deaf, deaf/blind,
hard of hearing, speech impaired, or others with similar disabilities or impairments.
Proposed law retains present law.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:1061(A)(1))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.