SLS 182ES-3 ORIGINAL
2018 Second Extraordinary Session
SENATE BILL NO. 12
BY SENATOR PEACOCK
TAX/SALES. Provides a state sales and use tax exemption for water for residential use that
is not separately metered. (Item #23) (7/1/18)
1 AN ACT
2 To enact R.S. 47:301(10)(z), relative to state sales and use tax on water sold for residential
3 use; to exempt water for residential use from state sales and use tax when a residence
4 is not separately metered; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:301(10)(z) is hereby enacted to read as follows:
7 ยง301. Definitions
8 As used in this Chapter the following words, terms, and phrases have the
9 meanings ascribed to them in this Section, unless the context clearly indicates a
10 different meaning:
11 * * *
12 (10) * * *
13 (z) For purposes of the sales and use tax imposed by the state or any
14 political subdivision whose boundaries are coterminous with those of the state,
15 the terms "retail sale" or "sale at retail" shall not include the sale or purchase
16 of water for residential use by the consumer. "Sale or purchase of water for
17 residential use by the consumer" includes the furnishing of water to single
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 12
SLS 182ES-3 ORIGINAL
1 private residences, including the separate private units of apartment houses and
2 other multiple residential dwellings, where the water is actually used for
3 residential purposes, irrespective of whether the resident or a person other than
4 the resident is contractually bound to the supplier for the charges, actually pays
5 the charges, or is billed for the charges. "Water for residential use" shall not
6 include any water in bottles, jugs, or other containers.
7 * * *
8 Section 2. This Act shall become effective on July 1, 2018
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 12 Original 2018 Second Extraordinary Session Peacock
Present constitution provides that purchases of water for residential use are exempt from the
state sales and use tax.
Present constitution provides that the sales tax exemption for water for residential use is
applicable to apartment buildings and other multi-unit residences, but only if each unit is
separately metered.
Proposed law retains the sales tax exemption in present constitution and adds a statutory
exclusion from sales tax for residential use that does not require separate metering of water
for multi-unit residences so long as the water is for residential use, and further provides that
water for residential use does not include water in bottles, jugs, or other containers.
Effective July 1, 2018.
(Adds R.S. 47:301(10)(z))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.