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 Original 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))