HLS 183ES-17 ORIGINAL 2018 Third Extraordinary Session HOUSE BILL NO. 10 BY REPRESENTATIVES DAVIS, BARRAS, BISHOP, STEVE CARTER, FOIL, HAZEL, MCFARLAND, GREGORY MILLER, AND ZERINGUE AND SENATORS CLAITOR, DONAHUE, AND WHITE TAX/SALES-USE, STATE: Provides for the rate and base for state sales and use taxes (Item #1) 1 AN ACT 2To amend and reenact R.S. 47:301(16)(o)(i), 302(R)(2) and (3), (S), (T), (X)(introductory 3 paragraph), (AA)(introductory paragraph), (AA)(29) through (31), and 4 (AA)(32)(introductory paragraph), 321(H)(2) through (6), and (I) through (K), and 5 321.1(A) through (C), (E), (F)(introductory paragraph), (F)(66)(introductory 6 paragraph), (F)(67) through (69), and (F)(70)(introductory paragraph), and 331(P), 7 (Q), and (R), to enact R.S. 47:302(BB) and (CC), 321(P) and (Q), 321.1(I) and (J), 8 and 331(V) and (W), and to repeal R.S. 47:302(Y), 321(M), 331(T), and Act No. 395 9 of the 2017 Regular Session of the Louisiana Legislature, relative to state sales and 10 use taxes; to provide for the tax rate; to provide for the applicability of certain 11 exclusions and exemptions applicable to certain taxes; to provide for effectiveness; 12 and to provide for related matters. 13Be it enacted by the Legislature of Louisiana: 14 Section 1. R.S. 47:301(16)(o)(i), 302(R)(2) and (3), (S), (T), (X)(introductory 15paragraph), (AA)(introductory paragraph), (AA)(29) through (31), and 16(AA)(32)(introductory paragraph), 321(H)(2) through (6), and (I) through (K), and 321.1(A) Page 1 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1through (C), (E), (F)(introductory paragraph), (F)(66)(introductory paragraph), (F)(67) 2through (69), and (F)(70)(introductory paragraph), and 331(P), (Q), and (R) are hereby 3amended and reenacted and R.S. 47:302(BB) and (CC), 321(P) and (Q), 321.1(I) and (J), and 4331(V) and (W) are hereby enacted to read as follows: 5 §301. Definitions 6 As used in this Chapter the following words, terms, and phrases have the 7 meanings ascribed to them in this Section, unless the context clearly indicates a 8 different meaning: 9 * * * 10 (16) 11 * * * 12 (o)(i) Solely for purposes of the imposition of the sales and use tax levied by 13 the state under R.S. 47:302, 321, and 331, the For purposes of the imposition of the 14 sales and use tax levied by the state and any political subdivision whose boundaries 15 are coterminous with those of the state, the term "tangible personal property" shall 16 not include machinery and equipment as defined in and subject to the requirements 17 of R.S. 47:301(3)(i)(ii) Subitem (3)(i)(ii) of this Section which is purchased by a 18 utility regulated by the Public Service Commission or the council of the City of New 19 Orleans. For the purposes of this Paragraph, the term "utility" shall mean a person 20 regulated by the Public Service Commission or the council of the City of New 21 Orleans who is assigned a North American Industrial Industry Classification System 22 Code 22111, Electric Power Generation, as it existed in 2002. Such utility shall also 23 be considered a "manufacturer" for purposes of R.S. 47:301(3)(i)(ii) Subitem 24 (3)(i)(ii) of this Section. 25 * * * 26 §302. Imposition of tax 27 * * * 28 R. 29 * * * Page 2 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (2) Notwithstanding any other provision of law to the contrary, including but 2 not limited to any contrary provisions of this Chapter, the exemption provided for 3 in R.S. 47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective 4 from July 1, 2007, through June 30, 2018. 5 (3) Notwithstanding any other provision of law to the contrary which makes 6 any sales and use tax exemption inapplicable, inoperable, and of no effect, the 7 exemption provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective 8 from January 1, 1998, through June 30, 2018. 9 * * * 10 S. Notwithstanding any other provision of law to the contrary and 11 specifically notwithstanding any provision enacted during the 2004 First 12 Extraordinary Session of the Legislature which makes any sales and use tax 13 exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 14 47:305.51 shall be applicable, operable, and effective for all taxable periods 15 beginning on or after July 1, 2007, through June 30, 2018. 16 T. Notwithstanding any other provision of law to the contrary and 17 specifically notwithstanding any provision enacted to make any sales and use tax 18 exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 19 47:305(A)(5)(b) shall be applicable, operable, and effective from July 1, 2009, 20 through June 30, 2018. 21 * * * 22 X. Notwithstanding any other provision of law to the contrary, including but 23 not limited to any contrary provisions of this Chapter, for the period April 1, 2016, 24 through July 1, 2018 June 30, 2018, there shall be no exclusions and exemptions and 25 no exclusions to the tax levied pursuant to the provisions of this Section except for 26 exemptions and exclusions for sales or purchases of the following items and for 27 those items enumerated in Subsection AA of this Section: 28 * * * Page 3 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 AA. Notwithstanding any other provision of this Section to the contrary, 2 except as provided in Paragraphs (29) through (32) of this Subsection, beginning 3 July 1, 2016, through June 30, 2018, the following specific exclusions and 4 exemptions shall be applicable to the tax levied pursuant to the provisions of this 5 Section: 6 * * * 7 (29) Beginning July 1, 2017, through June 30, 2018, the exclusion for 8 surface preparation, painting, and coating fixed or rotary wing aircraft and certified 9 transport category aircraft registered outside of this state, as provided in R.S. 10 47:301(14)(g)(iv). 11 (30) Beginning July 1, 2017, through June 30, 2018, purchases and leases 12 by qualifying radiation therapy treatment centers, as provided in R.S. 47:305.64. 13 (31) Beginning July 1, 2017, through June 30, 2018, sales and purchases of 14 medical devices used by patients under the supervision of a physician, as provided 15 in R.S. 47:305(D)(1)(s). 16 (32) Beginning October 1, 2017, through June 30, 2018: 17 * * * 18 BB. Notwithstanding any other provision of law to the contrary, including 19 but not limited to any contrary provisions of this Chapter, beginning July 1, 2018 20 through June 30, 2023, there shall be no exemptions and no exclusions to the tax 21 levied pursuant to the provisions of this Section, except for the retail sale, use, 22 consumption, distribution, or storage for use or consumption of the following: 23 (1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through 24 (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of 25 Louisiana. 26 (2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of 27 Louisiana. 28 (3) Electricity as provided in Article VII, Section 2.2 of the Constitution of 29 Louisiana. Page 4 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (4) Water as provided in Article VII, Section 2.2 of the Constitution of 2 Louisiana. 3 (5) Prescription drugs as provided in Article VII, Section 2.2 of the 4 Constitution of Louisiana. 5 (6) Gasoline and other motor fuels subject to the state excise tax on fuel as 6 provided in Article VII, Section 27 of the Constitution of Louisiana. 7 (7) Sales to the United States government and its agencies as provided in 8 R.S. 47:301(10)(g). 9 (8) Other constructions permanently attached to the ground as provided in 10 R.S. 47:301(16)(l). 11 (9) Installation charges on tangible personal property as provided in R.S. 12 47:301(3)(a). 13 (10) Installation of oil field board roads as provided in R.S. 47:301(3)(c). 14 (11) Transactions involving the construction or overhaul of United States 15 Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h). 16 (12) Property purchased for exclusive use outside the state as provided in 17 R.S. 47:305.10. 18 (13) Sales, leases, or rentals of tangible personal property paid by or under 19 the provisions of Medicare as provided in R.S. 47:315.3. 20 (14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d). 21 (15) Sales of raw agricultural commodities as provided in R.S. 22 47:301(10)(e). 23 (16) Sales of food by a youth-serving organization chartered by the Congress 24 of the United States as provided in R.S. 47:301(10)(h). 25 (17) Tangible personal property sold or donated to a food bank as provided 26 in R.S. 47:301(10)(j) and (18)(a)(i). 27 (18) Materials used in the collection of blood as provided in R.S. 28 47:301(16)(j). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (19) Aphaeresis kits and leuko reduction filters as provided in R.S. 2 47:301(16)(k). 3 (20) Donations to schools and food banks from resale inventory as provided 4 in R.S. 47:301(18)(a). 5 (21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 6 47:301(3)(e) and (13)(b). 7 (22) Leases or rentals of railroad rolling stock as provided in R.S. 8 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 9 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair 10 of rail rolling stock as provided in R.S. 47:305.50(E)(2). 11 (23) Sales, purchases, and leases of tangible personal property by free 12 hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c). 13 (24) Purchases by a nonprofit entity that sells donated goods as provided in 14 R.S. 47:301(8)(f). 15 (25) Tangible personal property for resale as provided in R.S. 16 47:301(10)(a)(i). 17 (26) Purchases of property for lease or rental as provided in R.S. 18 47:301(10)(a)(iii) and (18)(a)(iii). 19 (27) Isolated or occasional sales of tangible personal property by a person 20 not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb). 21 (28) Use of a motor vehicle in Louisiana by a member of the active duty 22 military as provided in R.S. 47:303(A)(3)(a) and 305.48. 23 (29) Purchases made under the Supplemental Nutrition Assistance Program 24 through WIC Program Vouchers as provided in R.S. 47:305.46. 25 (30) An article traded in on the purchase of tangible personal property as 26 provided in R.S. 47:301(13)(a). 27 (31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m). 28 (32) Stocks, bonds, notes, and other obligations or securities as provided in 29 R.S. 47:301(16)(b)(i). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (33) Credit for sales and use taxes paid to another state on tangible personal 2 property imported in Louisiana as provided in R.S. 47:303(A)(3)(a). 3 (34) Work product of certain professionals as provided in R.S. 4 47:301(16)(e). 5 (35) Purchases by a regionally accredited independent educational institution 6 as provided in R.S. 47:301(8)(b). 7 (36) Sales through a coin-operated vending machine as provided in 8 R.S.47:301(10)(b)(i). 9 (37) Purchases by a private postsecondary academic degree-granting 10 institution as provided in R.S. 47:301(10)(cc) and (18)(n). 11 (38) Purchases of food items for school lunch and breakfast programs by a 12 nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd). 13 (39) Funeral directing services as provided in R.S. 47:301(14)(j). 14 (40) Feed and feed additives for animals held for business purposes as 15 provided in R.S. 47:305(A)(4). 16 (41) Farm products produced and used by farmers as provided in R.S. 17 47:305(B). 18 (42) Sale of fertilizer and containers to farmers as provided in R.S. 19 47:305(D)(1)(f). 20 (43) Sales of seeds for planting crops as provided in R.S. 47:305.3. 21 (44) Sales of pesticides for agricultural purposes as provided in R.S. 22 47:305.8. 23 (45) The cost price for the printing of a news publication as provided in R.S. 24 47:301(3)(h). 25 (46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h). 26 (47) Leases or rentals of a crane and related equipment with an operator as 27 provided in R.S. 47:301(7)(k). 28 (48) Sales by and to the state and its political subdivisions as provided in 29 R.S. 47:301(8)(c). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (49) Sales of materials for further processing as provided in R.S. 2 47:301(10)(c)(i)(aa). 3 (50) The sales price for new farm equipment used in poultry production as 4 provided in R.S. 47:301(13)(c). 5 (51) A factory built home as provided in R.S. 47:301(16)(g). 6 (52) Any advertising service rendered by an advertising business as provided 7 in Subsection D of this Section. 8 (53) Sales of livestock, poultry, and other farm products direct from a farm 9 as provided in R.S. 47:305(A)(1). 10 (54) Sales of livestock at a public sale sponsored by a breeders' or registry 11 association or at a livestock auction market as provided in R.S. 47:305(A)(2). 12 (55) Sales of agricultural commodities by a person other than the producer, 13 for use in further processing as provided in R.S. 47:305(A)(3). 14 (56) Transactions in interstate commerce and tangible personal property 15 imported into this state, or produced or manufactured in this state, for export as 16 provided in R.S. 47:305(E). 17 (57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1. 18 (58) The sales price of new farm equipment, including polyroll tubing, as 19 provided in R.S. 47:305.25. 20 (59) A truck and trailer if used at least eighty percent of the time in interstate 21 commerce as provided in R.S. 47:305.50(A). 22 (60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties 23 as provided in R.S. 47:305.45 and 305.50(F). 24 (61) Sales or purchases by a council on aging as provided in R.S. 47:305.66. 25 (62) Sales of pharmaceuticals administered to livestock for agricultural 26 purposes as provided in R.S. 47:301(16)(f). 27 (63) Materials used in the production of crawfish and catfish as provided in 28 R.S. 47:305(A)(5) and (6). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (64) Sales of room rentals by a camp or retreat facility owned by a nonprofit 2 organization as provided in R.S. 47:301(6)(b). 3 (65) Sales of room rentals by a homeless shelter as provided in R.S. 4 47:301(6)(c). 5 (66) Sales, leases, and rentals of tangible personal property to Boys State of 6 Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) 7 and (10)(r). 8 (67) Sales or purchases of fire-fighting equipment by a volunteer fire 9 department as provided in R.S. 47:301(10)(o). 10 (68) Sales to, and leases, rentals, and use of educational materials and 11 equipment used for classroom instruction by a parochial and private elementary and 12 secondary school that complies with the court order from the Dodd Brumfield 13 decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 14 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii). 15 (69) Sales by a parochial and private elementary and secondary school that 16 complies with the court order from the Dodd Brumfield decision and Section 17 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and 18 (18)(e)(i). 19 (70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to 20 an athletic and entertainment event held for or by an elementary or secondary school 21 and membership fees or dues of a nonprofit, civic association. 22 (71) Sales or use of orthotic devices, prosthetic devices, hearing aids, 23 eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, 24 or licensed chiropractor used exclusively by the patient for personal use as provided 25 in R.S. 47:305(D)(1)(k). 26 (72) Sales or use of ostomy, colostomy, and ileostomy devices and 27 equipment as provided in R.S. 47:305(D)(1)(l). 28 (73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (74) Sales of dental devices and materials as provided in R.S. 2 47:305(D)(1)(t). 3 (75) Sales or use of adaptive driving equipment and motor vehicle 4 modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u). 5 (76) Sales or use of a meal by an educational institution, medical facility, 6 mental institution, and an occasional meal furnished by an educational, religious, or 7 medical organization as provided in R.S. 47:305(D)(2). 8 (77) Purchases or rentals of renal dialysis machines, parts, materials, and 9 supplies for home use under a physician's prescription as provided in R.S. 47:305(G). 10 (78) Sales of admission to entertainment events by a Little Theater 11 organization as provided in R.S. 47:305.6. 12 (79) Sales of admission to musical performances sponsored by a nonprofit 13 organization as provided in R.S. 47:305.7. 14 (80) Sales of admissions to entertainment events sponsored by domestic 15 nonprofit charitable, religious, and educational organizations as provided in R.S. 16 47:305.13. 17 (81) Sales of admissions, parking fees, and sales of tangible personal 18 property at events sponsored by domestic, civic, educational, historical, charitable, 19 fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1). 20 (82) Sales of admissions and parking fees at fairs and festivals sponsored by 21 nonprofit organizations as provided in R.S. 47:305.18. 22 (83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for 23 the vessels of licensed commercial fishermen as provided in R.S. 47:305.20. 24 (84) Sales of butane, propane, or other liquified petroleum gases for private, 25 residential consumption as provided in R.S. 47:305.39. 26 (85) Sales and purchases by certain organizations that provide training for 27 blind persons as provided in R.S. 47:305.15. 28 (86) Purchases and leases by qualified radiation therapy treatment centers as 29 provided in R.S. 47:305.64. 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 2 47:301(10)(c)(ii)(aa). 3 (88) Rentals or leases of certain oilfield property for re-lease or re-rental as 4 provided in R.S. 47:301(7)(b). 5 (89) Sales of aircraft manufactured in Louisiana with a maximum capacity 6 of eight persons as provided in R.S. 47:301(10)(m). 7 (90) Labor, materials, services, and supplies used for the repair, renovation, 8 or conversion of drilling rig machinery and equipment which become component 9 parts of a drilling rig used exclusively for exploration or development of minerals as 10 provided in R.S. 47:301(14)(g)(iii). 11 (91) Repairs and materials used on drilling rigs and equipment used 12 exclusively for exploration of development of minerals as provided in R.S. 47:305(I). 13 (92) Sales by thrift shops located on military installations as provided in R.S. 14 47:305.14(A)(4). 15 (93) Leases or rentals of vessels for use in offshore mineral production or the 16 provision of services to those engaged in mineral production as provided in R.S. 17 47:305.19. 18 (94) Sales of gasohol as provided in R.S. 47:305.28. 19 (95) Sales or purchases by sheltered workshops as provided in R.S. 20 47:305.38. 21 (96) Pharmaceutical samples manufactured or imported into the state free of 22 charge as provided in R.S. 47:305.47. 23 (97) The exclusion for surface preparation, painting, and coating fixed or 24 rotary wing aircraft and certified transport category aircraft registered outside of this 25 state, as provided in R.S. 47:301(14)(g)(iv). 26 (98) Sales of platinum, gold, and silver bullion, that is valued solely upon its 27 precious metal content, whether in coin or ingot form as provided in R.S. 28 47:301(16)(b)(ii)(aa). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (99) Sales of certain numismatic coins as provided in R.S. 2 47:301(16)(b)(ii)(bb) and (cc). 3 (100) Purchases, use, and lease of manufacturing machinery and equipment 4 as provided in R.S. 47:301(3)(i), (13)(k) and (28)(a). 5 (101) Purchase of consumables by paper and wood manufacturers and 6 loggers assigned an industry group designation of 3211 through 3222 or 113310 7 pursuant to the North American Industry Classification System of 2007 as provided 8 in R.S. 47:301(3)(k). 9 (102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) 10 for use in production activity subject to the payment of state severance tax on 11 production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb). 12 (103) Purchase of machinery and equipment by a utility regulated by the 13 Public Service Commission and the city of New Orleans as provided in R.S. 14 47:301(16)(o). 15 (104) Repair services performed in Louisiana when the repaired property is 16 delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb). 17 (105) Any transaction by a nonprofit electric cooperative that is exempt from 18 tax pursuant to R.S. 12:425. 19 (106) Diesel fuel, butane, propane, or other gases used or consumed for farm 20 purposes as provided in R.S. 47:305.37(A). 21 (107) The use of steam produced through the processing of a raw agricultural 22 product used in a facility predominately and directly engaged in the processing of an 23 agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based 24 on being assigned a North American Industry Classification System Code within the 25 agricultural, forestry, fishing, and hunting Sector 11. 26 (108) Refunds for purchases of tangible personal property by international 27 travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 28 51:1301, et seq. Page 12 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (109) Sales of tangible personal property and services at certain public 2 facilities as provided in R.S. 39:467 and 468. 3 CC. The provisions of Subsection BB of this Section shall supercede and 4 control to the extent of conflict with any other provision of law beginning July 1, 5 2018, through June 30, 2023. 6 * * * 7 §321. Imposition of tax 8 * * * 9 H. 10 * * * 11 (2) Notwithstanding any other provision of law to the contrary, including but 12 not limited to any contrary provisions of this Chapter, the exemption provided for 13 in R.S. 47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective 14 from July 1, 2007, through June 30, 2018. 15 (3) Notwithstanding any other provision of the law or any other provision 16 of this Chapter to the contrary, the exemption provided in R.S. 47:305(D)(1)(i) for 17 new boats, vessels, or other water craft used as demonstrators shall be applicable, 18 operable, and effective for all taxable periods beginning on or after July 1, 2009, 19 through June 30, 2018. 20 (4) Notwithstanding any other provision of law to the contrary, including but 21 not limited to any contrary provisions of this Chapter, the exemption provided for 22 in R.S. 47:305.63 shall be applicable, operable, and effective from July 1, 2009, 23 through June 30, 2018. 24 (5) Notwithstanding any other provision of law to the contrary, including but 25 not limited to any contrary provisions of this Chapter, the exemption provided for 26 in R.S. 47:305.64 shall be applicable, operable, and effective from July 1, 2009, 27 through June 30, 2018. 28 (6) Notwithstanding any other provision of law to the contrary which makes 29 any sales and use tax exemption inapplicable, inoperable, and of no effect, the Page 13 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 exemption provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective 2 from January 1, 1998, through June 30, 2018. 3 I. Notwithstanding any other provision of law to the contrary and specifically 4 notwithstanding any provision enacted during the 2004 First Extraordinary Session 5 of the Legislature which makes any sales and use tax exemption inapplicable, 6 inoperable, and of no effect, the exemption provided in R.S. 47:305.51 shall be 7 applicable, operable, and effective for all taxable periods beginning on or after July 8 1, 2007, through June 30, 2018. 9 J. Notwithstanding any other provision of law to the contrary and 10 specifically notwithstanding any provision enacted to make any sales and use tax 11 exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 12 47:305(A)(5)(b) shall be applicable, operable, and effective from July 1, 2009, 13 through June 30, 2018. 14 K. Notwithstanding the provisions of Subsection H of this Section or any 15 other provision of this Chapter to the contrary, for taxable periods beginning on or 16 after July 1, 2008, through June 30, 2018, the exemptions to the tax levied by this 17 Section for electric power or energy, natural gas, steam, and water shall be 18 applicable, operative, and effective. 19 * * * 20 P. Notwithstanding any other provision of law to the contrary, including but 21 not limited to any contrary provisions of this Chapter, beginning July 1, 2018, 22 through June 30, 2023, there shall be no exemptions and no exclusions to the tax 23 levied pursuant to the provisions of this Section, except for the retail sale, use, 24 consumption, distribution, or storage for use or consumption of the following: 25 (1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through 26 (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of 27 Louisiana. 28 (2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of 29 Louisiana. Page 14 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (3) Electricity as provided in Article VII, Section 2.2 of the Constitution of 2 Louisiana. 3 (4) Water as provided in Article VII, Section 2.2 of the Constitution of 4 Louisiana. 5 (5) Prescription drugs as provided in Article VII, Section 2.2 of the 6 Constitution of Louisiana. 7 (6) Gasoline and other motor fuels subject to the state excise tax on fuel as 8 provided in Article VII, Section 27 of the Constitution of Louisiana. 9 (7) Sales to the United States government and its agencies as provided in 10 R.S. 47:301(10)(g). 11 (8) Other constructions permanently attached to the ground as provided in 12 R.S. 47:301(16)(l). 13 (9) Installation charges on tangible personal property as provided in R.S. 14 47:301(3)(a). 15 (10) Installation of oil field board roads as provided in R.S. 47:301(3)(c). 16 (11) Transactions involving the construction or overhaul of United States 17 Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h). 18 (12) Property purchased for exclusive use outside the state as provided in 19 R.S. 47:305.10. 20 (13) Sales, leases, or rentals of tangible personal property paid by or under 21 the provisions of Medicare as provided in R.S. 47:315.3. 22 (14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d). 23 (15) Sales of raw agricultural commodities as provided in R.S. 24 47:301(10)(e). 25 (16) Sales of food by a youth-serving organization chartered by the Congress 26 of the United States as provided in R.S. 47:301(10)(h). 27 (17) Tangible personal property sold or donated to a food bank as provided 28 in R.S. 47:301(10)(j) and (18)(a)(i). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (18) Materials used in the collection of blood as provided in R.S. 2 47:301(16)(j). 3 (19) Aphaeresis kits and leuko reduction filters as provided in R.S. 4 47:301(16)(k). 5 (20) Donations to schools and food banks from resale inventory as provided 6 in R.S. 47:301(18)(a). 7 (21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 8 47:301(3)(e) and (13)(b). 9 (22) Leases or rentals of railroad rolling stock as provided in R.S. 10 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 11 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair 12 of rail rolling stock as provided in R.S. 47:305.50(E)(2). 13 (23) Sales, purchases, and leases of tangible personal property by free 14 hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c). 15 (24) Purchases by a nonprofit entity that sells donated goods as provided in 16 R.S. 47:301(8)(f). 17 (25) Tangible personal property for resale as provided in R.S. 18 47:301(10)(a)(i). 19 (26) Purchases of property for lease or rental as provided in R.S. 20 47:301(10)(a)(iii) and (18)(a)(iii). 21 (27) Isolated or occasional sales of tangible personal property by a person 22 not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb). 23 (28) Use of a motor vehicle in Louisiana by a member of the active duty 24 military as provided in R.S. 47:303(A)(3)(a) and 305.48. 25 (29) Purchases made under the Supplemental Nutrition Assistance Program 26 through WIC Program Vouchers as provided in R.S. 47:305.46. 27 (30) An article traded in on the purchase of tangible personal property as 28 provided in R.S. 47:301(13)(a). 29 (31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (32) Stocks, bonds, notes, and other obligations or securities as provided in 2 R.S. 47:301(16)(b)(i). 3 (33) Credit for sales and use taxes paid to another state on tangible personal 4 property imported in Louisiana as provided in R.S. 47:303(A)(3)(a). 5 (34) Work product of certain professionals as provided in R.S. 6 47:301(16)(e). 7 (35) Purchases by a regionally accredited independent educational institution 8 as provided in R.S. 47:301(8)(b). 9 (36) Sales through a coin-operated vending machine as provided in 10 R.S.47:301(10)(b)(i). 11 (37) Purchases by a private postsecondary academic degree-granting 12 institution as provided in R.S. 47:301(10)(cc) and (18)(n). 13 (38) Purchases of food items for school lunch and breakfast programs by a 14 nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd). 15 (39) Funeral directing services as provided in R.S. 47:301(14)(j). 16 (40) Feed and feed additives for animals held for business purposes as 17 provided in R.S. 47:305(A)(4). 18 (41) Farm products produced and used by farmers as provided in R.S. 19 47:305(B). 20 (42) Sale of fertilizer and containers to farmers as provided in R.S. 21 47:305(D)(1)(f). 22 (43) Sales of seeds for planting crops as provided in R.S. 47:305.3. 23 (44) Sales of pesticides for agricultural purposes as provided in R.S. 24 47:305.8. 25 (45) The cost price for the printing of a news publication as provided in R.S. 26 47:301(3)(h). 27 (46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h). 28 (47) Leases or rentals of a crane and related equipment with an operator as 29 provided in R.S. 47:301(7)(k). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (48) Sales by and to the state and its political subdivisions as provided in 2 R.S. 47:301(8)(c). 3 (49) Sales of materials for further processing as provided in R.S. 4 47:301(10)(c)(i)(aa). 5 (50) The sales price for new farm equipment used in poultry production as 6 provided in R.S. 47:301(13)(c). 7 (51) A factory built home as provided in R.S. 47:301(16)(g). 8 (52) Any advertising service rendered by an advertising business as provided 9 in R.S. 47:302(D). 10 (53) Sales of livestock, poultry, and other farm products direct from a farm 11 as provided in R.S. 47:305(A)(1). 12 (54) Sales of livestock at a public sale sponsored by a breeders' or registry 13 association or at a livestock auction market as provided in R.S. 47:305(A)(2). 14 (55) Sales of agricultural commodities by a person other than the producer, 15 for use in further processing as provided in R.S. 47:305(A)(3). 16 (56) Transactions in interstate commerce and tangible personal property 17 imported into this state, or produced or manufactured in this state, for export as 18 provided in R.S. 47:305(E). 19 (57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1. 20 (58) The sales price of new farm equipment, including polyroll tubing, as 21 provided in R.S. 47:305.25. 22 (59) A truck and trailer if used at least eighty percent of the time in interstate 23 commerce as provided in R.S. 47:305.50(A). 24 (60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties 25 as provided in R.S. 47:305.45 and 305.50(F). 26 (61) Sales or purchases by a council on aging as provided in R.S. 47:305.66. 27 (62) Sales of pharmaceuticals administered to livestock for agricultural 28 purposes as provided in R.S. 47:301(16)(f). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (63) Materials used in the production of crawfish and catfish as provided in 2 R.S. 47:305(A)(5) and (6). 3 (64) Sales of room rentals by a camp or retreat facility owned by a nonprofit 4 organization as provided in R.S. 47:301(6)(b). 5 (65) Sales of room rentals by a homeless shelter as provided in R.S. 6 47:301(6)(c). 7 (66) Sales, leases, and rentals of tangible personal property to Boys State of 8 Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) 9 and (10)(r). 10 (67) Sales or purchases of fire-fighting equipment by a volunteer fire 11 department as provided in R.S. 47:301(10)(o). 12 (68) Sales to, and leases, rentals, and use of educational materials and 13 equipment used for classroom instruction by a parochial and private elementary and 14 secondary school that complies with the court order from the Dodd Brumfield 15 decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 16 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii). 17 (69) Sales by a parochial and private elementary and secondary school that 18 complies with the court order from the Dodd Brumfield decision and Section 19 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and 20 (18)(e)(i). 21 (70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to 22 an athletic and entertainment event held for or by an elementary or secondary school 23 and membership fees or dues of a nonprofit, civic association. 24 (71) Sales or use of orthotic devices, prosthetic devices, hearing aids, 25 eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, 26 or licensed chiropractor used exclusively by the patient for personal use as provided 27 in R.S. 47:305(D)(1)(k). 28 (72) Sales or use of ostomy, colostomy, and ileostomy devices and 29 equipment as provided in R.S. 47:305(D)(1)(l). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s). 2 (74) Sales of dental devices and materials as provided in R.S. 3 47:305(D)(1)(t). 4 (75) Sales or use of adaptive driving equipment and motor vehicle 5 modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u). 6 (76) Sales or use of a meal by an educational institution, medical facility, 7 mental institution, and an occasional meal furnished by an educational, religious, or 8 medical organization as provided in R.S. 47:305(D)(2). 9 (77) Purchases or rentals of renal dialysis machines, parts, materials, and 10 supplies for home use under a physician's prescription as provided in R.S. 47:305(G). 11 (78) Sales of admission to entertainment events by a Little Theater 12 organization as provided in R.S. 47:305.6. 13 (79) Sales of admission to musical performances sponsored by a nonprofit 14 organization as provided in R.S. 47:305.7. 15 (80) Sales of admissions to entertainment events sponsored by domestic 16 nonprofit charitable, religious, and educational organizations as provided in R.S. 17 47:305.13. 18 (81) Sales of admissions, parking fees, and sales of tangible personal 19 property at events sponsored by domestic, civic, educational, historical, charitable, 20 fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1). 21 (82) Sales of admissions and parking fees at fairs and festivals sponsored by 22 nonprofit organizations as provided in R.S. 47:305.18. 23 (83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for 24 the vessels of licensed commercial fishermen as provided in R.S. 47:305.20. 25 (84) Sales of butane, propane, or other liquified petroleum gases for private, 26 residential consumption as provided in R.S. 47:305.39. 27 (85) Sales and purchases by certain organizations that provide training for 28 blind persons as provided in R.S. 47:305.15. 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (86) Purchases and leases by qualified radiation therapy treatment centers as 2 provided in R.S. 47:305.64. 3 (87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 4 47:301(10)(c)(ii)(aa). 5 (88) Rentals or leases of certain oilfield property for re-lease or re-rental as 6 provided in R.S. 47:301(7)(b). 7 (89) Sales of aircraft manufactured in Louisiana with a maximum capacity 8 of eight persons as provided in R.S. 47:301(10)(m). 9 (90) Labor, materials, services, and supplies used for the repair, renovation, 10 or conversion of drilling rig machinery and equipment which become component 11 parts of a drilling rig used exclusively for exploration or development of minerals as 12 provided in R.S. 47:301(14)(g)(iii). 13 (91) Repairs and materials used on drilling rigs and equipment used 14 exclusively for exploration of development of minerals as provided in R.S. 47:305(I). 15 (92) Sales by thrift shops located on military installations as provided in R.S. 16 47:305.14(A)(4). 17 (93) Leases or rentals of vessels for use in offshore mineral production or the 18 provision of services to those engaged in mineral production as provided in R.S. 19 47:305.19. 20 (94) Sales of gasohol as provided in R.S. 47:305.28. 21 (95) Sales or purchases by sheltered workshops as provided in R.S. 22 47:305.38. 23 (96) Pharmaceutical samples manufactured or imported into the state free of 24 charge as provided in R.S. 47:305.47. 25 (97) The exclusion for surface preparation, painting, and coating fixed or 26 rotary wing aircraft and certified transport category aircraft registered outside of this 27 state, as provided in R.S. 47:301(14)(g)(iv). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (98) Sales of platinum, gold, and silver bullion, that is valued solely upon its 2 precious metal content, whether in coin or ingot form as provided in R.S. 3 47:301(16)(b)(ii)(aa). 4 (99) Sales of certain numismatic coins as provided in R.S. 5 47:301(16)(b)(ii)(bb) and (cc). 6 (100) Purchases, use, and lease of manufacturing machinery and equipment 7 as provided in R.S. 47:301(3)(i), (13)(k) and (28)(a). 8 (101) Purchase of consumables by paper and wood manufacturers and 9 loggers assigned an industry group designation of 3211 through 3222 or 113310 10 pursuant to the North American Industry Classification System of 2007 as provided 11 in R.S. 47:301(3)(k). 12 (102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) 13 for use in production activity subject to the payment of state severance tax on 14 production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb). 15 (103) Purchase of machinery and equipment by a utility regulated by the 16 Public Service Commission and the city of New Orleans as provided in R.S. 17 47:301(16)(o). 18 (104) Repair services performed in Louisiana when the repaired property is 19 delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb). 20 (105) Any transaction by a nonprofit electric cooperative that is exempt from 21 tax pursuant to R.S. 12:425. 22 (106) Diesel fuel, butane, propane, or other gases used or consumed for farm 23 purposes as provided in R.S. 47:305.37(A). 24 (107) The use of steam produced through the processing of a raw agricultural 25 product used in a facility predominately and directly engaged in the processing of an 26 agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based 27 on being assigned a North American Industry Classification System Code within the 28 agricultural, forestry, fishing, and hunting Sector 11. Page 22 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (108) Refunds for purchases of tangible personal property by international 2 travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 3 51:1301, et seq. 4 (109) Sales of tangible personal property and services at certain public 5 facilities as provided in R.S. 39:467 and 468. 6 (110) The sale or use of steam, water, electric power or energy, natural gas, 7 or energy sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h). 8 Q. The provisions of Subsection P of this Section shall supercede and control 9 to the extent of conflict with any other provision of law beginning July 1, 2018, 10 through June 30, 2023. 11 §321.1. Imposition of tax 12 A. In addition to the tax levied by R.S. 47:302(A), 321(A), and 331(A) and 13 collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied an 14 additional tax upon the sale at retail, the use, the consumption, the distribution, and 15 the storage for use or consumption in this state of each item or article of tangible 16 personal property as defined in Chapter 2 of this Subtitle. The levy of said tax shall 17 be as follows: 18 (1) At the rate of four-tenths of one percent of the sales price of each item 19 or article of tangible personal property when sold at retail in this state, the tax to be 20 computed on gross sales for the purpose of remitting the amount of tax to the state, 21 and to include each and every retail sale. 22 (2) At the rate of four-tenths of one percent of the cost price of each item or 23 article of tangible personal property when the same is not sold but is used, consumed, 24 distributed, or stored for use or consumption in this state, provided that there shall 25 be no duplication of the tax. 26 B. In addition to the tax levied by R.S. 47:302(B), 321(B), and 331(B) and 27 collected under the provisions of Chapter 2 of this Subtitle, there is hereby levied a 28 tax upon the lease or rental within this state of each item or article of tangible Page 23 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 personal property, as defined by Chapter 2 of this Subtitle; the levy of the tax to be 2 as follows: 3 (1) At the rate of four-tenths of one percent of the gross proceeds derived 4 from the lease or rental of tangible personal property, as defined in Chapter 2 of this 5 Subtitle, where the lease or rental of such property is in an established business, or 6 part of an established business, or the same is incidental or germane to the business. 7 (2) At the rate of four-tenths of one percent of the monthly lease or rental 8 price paid by a lessee or rentee, or contracted or agreed to be paid by a lessee or 9 rentee to the owner of the tangible personal property. 10 C. In addition to the tax levied on sales of services by R.S. 47:302(C), 11 321(C), and 331(C) and collected under the provisions of Chapter 2 of this Subtitle, 12 there is hereby levied a tax upon all sales of services in this state, as those services 13 are defined by Chapter 2 of this Subtitle, at the rate of four-tenths of one percent of 14 the amounts paid or charged for the services. 15 * * * 16 E. The provisions of this Section shall be inapplicable, inoperative, and of 17 no effect after June 30, 2018 2023. 18 F. Notwithstanding any other provision of law to the contrary, including but 19 not limited to any contrary provision of this Chapter, beginning April 1, 2016, 20 through June 30, 2018, there shall be no exemptions, or and no exclusions as defined 21 in R.S. 47:301 to the tax levied pursuant to the provisions of this Section, except for 22 the sales or purchases of the following items: 23 * * * 24 (66) Beginning July 1, 2016, through June 30, 2018, in addition to those 25 exclusions and exemptions provided for in Paragraphs (1) through (65) of this 26 Subsection, the following exclusions and exemptions shall be allowable for purposes 27 of the tax levied pursuant to the provisions of this Section: 28 * * * Page 24 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (67) Beginning July 1, 2017, through June 30, 2018, in addition to those 2 exclusions and exemptions provided for in Paragraphs (1) through (66) of this 3 Subsection, the exclusion for surface preparation, painting, and coating fixed or 4 rotary wing aircraft and certified transport category aircraft registered outside of this 5 state, as provided in R.S. 47:301(14)(g)(iv). 6 (68) Beginning July 1, 2017, through June 30, 2018, purchases and leases by 7 qualifying radiation therapy treatment centers, as provided in R.S. 47:305.64. 8 (69) Beginning July 1, 2017, through June 30, 2018, sales and purchases of 9 medical devices used by patients under the supervision of a physician, as provided 10 in R.S. 47:305(D)(1)(s). 11 (70) Beginning October 1, 2017, through June 30, 2018: 12 * * * 13 I. Notwithstanding any other provision of law to the contrary, including but 14 not limited to any contrary provisions of this Chapter, beginning July 1, 2018, 15 through June 30, 2023, there shall be no exemptions and no exclusions to the tax 16 levied pursuant to the provisions of this Section, except for the retail sale, use, 17 consumption, distribution, or storage for use or consumption of the following: 18 (1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through 19 (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of 20 Louisiana. 21 (2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of 22 Louisiana. 23 (3) Electricity as provided in Article VII, Section 2.2 of the Constitution of 24 Louisiana. 25 (4) Water as provided in Article VII, Section 2.2 of the Constitution of 26 Louisiana. 27 (5) Prescription drugs as provided in Article VII, Section 2.2 of the 28 Constitution of Louisiana. 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (6) Gasoline and other motor fuels subject to the state excise tax on fuel as 2 provided in Article VII, Section 27 of the Constitution of Louisiana. 3 (7) Sales to the United States government and its agencies as provided in 4 R.S. 47:301(10)(g). 5 (8) Other constructions permanently attached to the ground as provided in 6 R.S. 47:301(16)(l). 7 (9) Installation charges on tangible personal property as provided in R.S. 8 47:301(3)(a). 9 (10) Installation of oil field board roads as provided in R.S. 47:301(3)(c). 10 (11) Transactions involving the construction or overhaul of United States 11 Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h). 12 (12) Property purchased for exclusive use outside the state as provided in 13 R.S. 47:305.10. 14 (13) Sales, leases, or rentals of tangible personal property paid by or under 15 the provisions of Medicare as provided in R.S. 47:315.3. 16 (14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d). 17 (15) Sales of raw agricultural commodities as provided in R.S. 18 47:301(10)(e). 19 (16) Sales of food by a youth-serving organization chartered by the Congress 20 of the United States as provided in R.S. 47:301(10)(h). 21 (17) Tangible personal property sold or donated to a food bank as provided 22 in R.S. 47:301(10)(j) and (18)(a)(i). 23 (18) Materials used in the collection of blood as provided in R.S. 24 47:301(16)(j). 25 (19) Aphaeresis kits and leuko reduction filters as provided in R.S. 26 47:301(16)(k). 27 (20) Donations to schools and food banks from resale inventory as provided 28 in R.S. 47:301(18)(a). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 2 47:301(3)(e) and (13)(b). 3 (22) Leases or rentals of railroad rolling stock as provided in R.S. 4 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 5 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair 6 of rail rolling stock as provided in R.S. 47:305.50(E)(2). 7 (23) Sales, purchases, and leases of tangible personal property by free 8 hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c). 9 (24) Purchases by a nonprofit entity that sells donated goods as provided in 10 R.S. 47:301(8)(f). 11 (25) Tangible personal property for resale as provided in R.S. 12 47:301(10)(a)(i). 13 (26) Purchases of property for lease or rental as provided in R.S. 14 47:301(10)(a)(iii) and (18)(a)(iii). 15 (27) Isolated or occasional sales of tangible personal property by a person 16 not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb). 17 (28) Use of a motor vehicle in Louisiana by a member of the active duty 18 military as provided in R.S. 47:303(A)(3)(a) and 305.48. 19 (29) Purchases made under the Supplemental Nutrition Assistance Program 20 through WIC Program Vouchers as provided in R.S. 47:305.46. 21 (30) An article traded in on the purchase of tangible personal property as 22 provided in R.S. 47:301(13)(a). 23 (31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m). 24 (32) Stocks, bonds, notes, and other obligations or securities as provided in 25 R.S. 47:301(16)(b)(i). 26 (33) Credit for sales and use taxes paid to another state on tangible personal 27 property imported in Louisiana as provided in R.S. 47:303(A)(3)(a). 28 (34) Work product of certain professionals as provided in R.S. 29 47:301(16)(e). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (35) Purchases by a regionally accredited independent educational institution 2 as provided in R.S. 47:301(8)(b). 3 (36) Sales through a coin-operated vending machine as provided in 4 R.S.47:301(10)(b)(i). 5 (37) Purchases by a private postsecondary academic degree-granting 6 institution as provided in R.S. 47:301(10)(cc) and(18)(n). 7 (38) Purchases of food items for school lunch and breakfast programs by a 8 nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd). 9 (39) Funeral directing services as provided in R.S. 47:301(14)(j). 10 (40) Feed and feed additives for animals held for business purposes as 11 provided in R.S. 47:305(A)(4). 12 (41) Farm products produced and used by farmers as provided in R.S. 13 47:305(B). 14 (42) Sale of fertilizer and containers to farmers as provided in R.S. 15 47:305(D)(1)(f). 16 (43) Sales of seeds for planting crops as provided in R.S. 47:305.3. 17 (44) Sales of pesticides for agricultural purposes as provided in R.S. 18 47:305.8. 19 (45) The cost price for the printing of a news publication as provided in R.S. 20 47:301(3)(h). 21 (46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h). 22 (47) Leases or rentals of a crane and related equipment with an operator as 23 provided in R.S. 47:301(7)(k). 24 (48) Sales by and to the state and its political subdivisions as provided in 25 R.S. 47:301(8)(c). 26 (49) Sales of materials for further processing as provided in R.S. 27 47:301(10)(c)(i)(aa). 28 (50) The sales price for new farm equipment used in poultry production as 29 provided in R.S. 47:301(13)(c). 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HLS 183ES-17 ORIGINAL HB NO. 10 1 (51) A factory built home as provided in R.S. 47:301(16)(g). 2 (52) Any advertising service rendered by an advertising business as provided 3 in R.S. 47:302(D). 4 (53) Sales of livestock, poultry, and other farm products direct from a farm 5 as provided in R.S. 47:305(A)(1). 6 (54) Sales of livestock at a public sale sponsored by a breeders' or registry 7 association or at a livestock auction market as provided in R.S. 47:305(A)(2). 8 (55) Sales of agricultural commodities by a person other than the producer, 9 for use in further processing as provided in R.S. 47:305(A)(3). 10 (56) Transactions in interstate commerce and tangible personal property 11 imported into this state, or produced or manufactured in this state, for export as 12 provided in R.S. 47:305(E). 13 (57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1. 14 (58) The sales price of new farm equipment, including polyroll tubing, as 15 provided in R.S. 47:305.25. 16 (59) A truck and trailer if used at least eighty percent of the time in interstate 17 commerce as provided in R.S. 47:305.50(A). 18 (60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties 19 as provided in R.S. 47:305.45 and 305.50(F). 20 (61) Sales or purchases by a council on aging as provided in R.S. 47:305.66. 21 (62) Sales of pharmaceuticals administered to livestock for agricultural 22 purposes as provided in R.S. 47:301(16)(f). 23 (63) Materials used in the production of crawfish and catfish as provided in 24 R.S. 47:305(A)(5) and (6). 25 (64) Sales of room rentals by a camp or retreat facility owned by a nonprofit 26 organization as provided in R.S. 47:301(6)(b). 27 (65) Sales of room rentals by a homeless shelter as provided in R.S. 28 47:301(6)(c). Page 29 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (66) Sales, leases, and rentals of tangible personal property to Boys State of 2 Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) 3 and (10)(r). 4 (67) Sales or purchases of fire-fighting equipment by a volunteer fire 5 department as provided in R.S. 47:301(10)(o). 6 (68) Sales to, and leases, rentals, and use of educational materials and 7 equipment used for classroom instruction by a parochial and private elementary and 8 secondary school that complies with the court order from the Dodd Brumfield 9 decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 10 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii). 11 (69) Sales by a parochial and private elementary and secondary school that 12 complies with the court order from the Dodd Brumfield decision and Section 13 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and 14 (18)(e)(i). 15 (70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to 16 an athletic and entertainment event held for or by an elementary or secondary school 17 and membership fees or dues of a nonprofit, civic association. 18 (71) Sales or use of orthotic devices, prosthetic devices, hearing aids, 19 eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, 20 or licensed chiropractor used exclusively by the patient for personal use as provided 21 in R.S. 47:305(D)(1)(k). 22 (72) Sales or use of ostomy, colostomy, and ileostomy devices and 23 equipment as provided in R.S. 47:305(D)(1)(l). 24 (73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s). 25 (74) Sales of dental devices and materials as provided in R.S. 26 47:305(D)(1)(t). 27 (75) Sales or use of adaptive driving equipment and motor vehicle 28 modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u). Page 30 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (76) Sales or use of a meal by an educational institution, medical facility, 2 mental institution, and an occasional meal furnished by an educational, religious, or 3 medical organization as provided in R.S. 47:305(D)(2). 4 (77) Purchases or rentals of renal dialysis machines, parts, materials, and 5 supplies for home use under a physician's prescription as provided in R.S. 47:305(G). 6 (78) Sales of admission to entertainment events by a Little Theater 7 organization as provided in R.S. 47:305.6. 8 (79) Sales of admission to musical performances sponsored by a nonprofit 9 organization as provided in R.S. 47:305.7. 10 (80) Sales of admissions to entertainment events sponsored by domestic 11 nonprofit charitable, religious, and educational organizations as provided in R.S. 12 47:305.13. 13 (81) Sales of admissions, parking fees, and sales of tangible personal 14 property at events sponsored by domestic, civic, educational, historical, charitable, 15 fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1). 16 (82) Sales of admissions and parking fees at fairs and festivals sponsored by 17 nonprofit organizations as provided in R.S. 47:305.18. 18 (83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for 19 the vessels of licensed commercial fishermen as provided in R.S. 47:305.20. 20 (84) Sales of butane, propane, or other liquified petroleum gases for private, 21 residential consumption as provided in R.S. 47:305.39. 22 (85) Sales and purchases by certain organizations that provide training for 23 blind persons as provided in R.S. 47:305.15. 24 (86) Purchases and leases by qualified radiation therapy treatment centers as 25 provided in R.S. 47:305.64. 26 (87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 27 47:301(10)(c)(ii)(aa). 28 (88) Rentals or leases of certain oilfield property for re-lease or re-rental as 29 provided in R.S. 47:301(7)(b). Page 31 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (89) Sales of aircraft manufactured in Louisiana with a maximum capacity 2 of eight persons as provided in R.S. 47:301(10)(m). 3 (90) Labor, materials, services, and supplies used for the repair, renovation, 4 or conversion of drilling rig machinery and equipment which become component 5 parts of a drilling rig used exclusively for exploration or development of minerals as 6 provided in R.S. 47:301(14)(g)(iii). 7 (91) Repairs and materials used on drilling rigs and equipment used 8 exclusively for exploration of development of minerals as provided in R.S. 47:305(I). 9 (92) Sales by thrift shops located on military installations as provided in R.S. 10 47:305.14(A)(4). 11 (93) Leases or rentals of vessels for use in offshore mineral production or the 12 provision of services to those engaged in mineral production as provided in R.S. 13 47:305.19. 14 (94) Sales of gasohol as provided in R.S. 47:305.28. 15 (95) Sales or purchases by sheltered workshops as provided in R.S. 16 47:305.38. 17 (96) Pharmaceutical samples manufactured or imported into the state free of 18 charge as provided in R.S. 47:305.47. 19 (97) The exclusion for surface preparation, painting, and coating fixed or 20 rotary wing aircraft and certified transport category aircraft registered outside of this 21 state, as provided in R.S. 47:301(14)(g)(iv). 22 (98) Sales of platinum, gold, and silver bullion, that is valued solely upon its 23 precious metal content, whether in coin or ingot form as provided in R.S. 24 47:301(16)(b)(ii)(aa). 25 (99) Sales of certain numismatic coins as provided in R.S. 26 47:301(16)(b)(ii)(bb) and (cc). 27 (100) Purchases, use, and lease of manufacturing machinery and equipment 28 as provided in R.S. 47:301(3)(i), (13)(k) and (28)(a). Page 32 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (101) Purchase of consumables by paper and wood manufacturers and 2 loggers assigned an industry group designation of 3211 through 3222 or 113310 3 pursuant to the North American Industry Classification System of 2007 as provided 4 in R.S. 47:301(3)(k). 5 (102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) 6 for use in production activity subject to the payment of state severance tax on 7 production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb). 8 (103) Purchase of machinery and equipment by a utility regulated by the 9 Public Service Commission and the city of New Orleans as provided in R.S. 10 47:301(16)(o). 11 (104) Repair services performed in Louisiana when the repaired property is 12 delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb). 13 (105) Any transaction by a nonprofit electric cooperative that is exempt from 14 tax pursuant to R.S. 12:425. 15 (106) Diesel fuel, butane, propane, or other gases used or consumed for farm 16 purposes as provided in R.S. 47:305.37(A). 17 (107) The use of steam produced through the processing of a raw agricultural 18 product used in a facility predominately and directly engaged in the processing of an 19 agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based 20 on being assigned a North American Industry Classification System Code within the 21 agricultural, forestry, fishing, and hunting Sector 11. 22 (108) Refunds for purchases of tangible personal property by international 23 travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 24 51:1301, et seq. 25 (109) Sales of tangible personal property and services at certain public 26 facilities as provided in R.S. 39:467 and 468. 27 (110) The sale or use of steam, water, electric power or energy, natural gas, 28 or energy sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h). Page 33 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 J. The provisions of Subsection I of this Section shall supercede and control 2 to the extent of conflict with any other provision of law beginning July 1, 2018, 3 through June 30, 2023. 4 * * * 5 §331. Imposition of tax 6 * * * 7 P.(1) For the period July 1, 2004, through April 1, 2019 June 30, 2018, the 8 exemptions to the tax levied by this Section for sales of steam, water, electric power, 9 or energy, and natural gas shall be inapplicable, inoperable, and of no effect as to the 10 tax levied by this Section. 11 (2) Notwithstanding any other provision of law to the contrary, including but 12 not limited to any contrary provisions of this Chapter, the exemption provided for 13 in R.S. 47:305(A)(2) and 305.25(A)(3) shall be applicable, operable, and effective 14 from July 1, 2007, through June 30, 2018. 15 (3) Notwithstanding any other provision of law to the contrary which makes 16 any sales and use tax exemption inapplicable, inoperable, and of no effect, the 17 exemption provided in R.S. 47:305(D)(2) shall be applicable, operable, and effective 18 from January 1, 1998, through June 30, 2018. 19 Q. Notwithstanding any other provision of the law to the contrary and 20 specifically notwithstanding any provision enacted during the 2004 First 21 Extraordinary Session of the Legislature which makes any sales and use tax 22 exemption inapplicable, inoperable, and of no effect, the exemption provided in R.S. 23 47:305.51 shall be applicable, operable, and effective for all taxable periods 24 beginning on or after July 1, 2007, through March 31, 2016, and for all taxable 25 periods on and after April 1, 2019. 26 R. Notwithstanding any other provision of law to the contrary and 27 specifically notwithstanding any provision which is enacted to make any sales and 28 use tax exemption inapplicable, inoperable, and of no effect, the exemption provided Page 34 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 in R.S. 47:305(A)(5)(b) shall be applicable, operable, and effective from July 1, 2 2009, through June 30, 2018. 3 * * * 4 V. Notwithstanding any other provision of law to the contrary, including but 5 not limited to any contrary provisions of this Chapter, beginning July 1, 2018, 6 through June 30, 2023, there shall be no exemptions and no exclusions to the tax 7 levied pursuant to the provisions of this Section, except for the retail sale, use, 8 consumption, distribution, or storage for use or consumption of the following: 9 (1) Food for home consumption as defined in R.S. 47:305(D)(1)(n) through 10 (r) on January 1, 2003, as provided in Article VII, Section 2.2 of the Constitution of 11 Louisiana. 12 (2) Natural gas as provided in Article VII, Section 2.2 of the Constitution of 13 Louisiana. 14 (3) Electricity as provided in Article VII, Section 2.2 of the Constitution of 15 Louisiana. 16 (4) Water as provided in Article VII, Section 2.2 of the Constitution of 17 Louisiana. 18 (5) Prescription drugs as provided in Article VII, Section 2.2 of the 19 Constitution of Louisiana. 20 (6) Gasoline and other motor fuels subject to the state excise tax on fuel as 21 provided in Article VII, Section 27 of the Constitution of Louisiana. 22 (7) Sales to the United States government and its agencies as provided in 23 R.S. 47:301(10)(g). 24 (8) Other constructions permanently attached to the ground as provided in 25 R.S. 47:301(16)(l). 26 (9) Installation charges on tangible personal property as provided in R.S. 27 47:301(3)(a). 28 (10) Installation of oil field board roads as provided in R.S. 47:301(3)(c). Page 35 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (11) Transactions involving the construction or overhaul of United States 2 Navy vessels as provided in R.S. 47:301(7)(c) and (14)(h). 3 (12) Property purchased for exclusive use outside the state as provided in 4 R.S. 47:305.10. 5 (13) Sales, leases, or rentals of tangible personal property paid by or under 6 the provisions of Medicare as provided in R.S. 47:315.3. 7 (14) Sales of human tissue transplants as provided in R.S. 47:301(10)(d). 8 (15) Sales of raw agricultural commodities as provided in R.S. 9 47:301(10)(e). 10 (16) Sales of food by a youth-serving organization chartered by the Congress 11 of the United States as provided in R.S. 47:301(10)(h). 12 (17) Tangible personal property sold or donated to a food bank as provided 13 in R.S. 47:301(10)(j) and (18)(a)(i). 14 (18) Materials used in the collection of blood as provided in R.S. 15 47:301(16)(j). 16 (19) Aphaeresis kits and leuko reduction filters as provided in R.S. 17 47:301(16)(k). 18 (20) Donations to schools and food banks from resale inventory as provided 19 in R.S. 47:301(18)(a). 20 (21) Manufacturer's rebates on a new motor vehicle as provided in R.S. 21 47:301(3)(e) and (13)(b). 22 (22) Leases or rentals of railroad rolling stock as provided in R.S. 23 47:301(4)(k), rail rolling stock sold or leased in Louisiana as provided in R.S. 24 47:305.50(E)(1), and parts or services used in the fabrication, modification, or repair 25 of rail rolling stock as provided in R.S. 47:305.50(E)(2). 26 (23) Sales, purchases, and leases of tangible personal property by free 27 hospitals as provided in R.S. 47:301(7)(e), (10)(p), and (18)(c). 28 (24) Purchases by a nonprofit entity that sells donated goods as provided in 29 R.S. 47:301(8)(f). Page 36 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (25) Tangible personal property for resale as provided in R.S. 2 47:301(10)(a)(i). 3 (26) Purchases of property for lease or rental as provided in R.S. 4 47:301(10)(a)(iii) and (18)(a)(iii). 5 (27) Isolated or occasional sales of tangible personal property by a person 6 not engaged in such business as provided in R.S. 47:301(1) and (10)(c)(ii)(bb). 7 (28) Use of a motor vehicle in Louisiana by a member of the active duty 8 military as provided in R.S. 47:303(A)(3)(a) and 305.48. 9 (29) Purchases made under the Supplemental Nutrition Assistance Program 10 through WIC Program Vouchers as provided in R.S. 47:305.46. 11 (30) An article traded in on the purchase of tangible personal property as 12 provided in R.S. 47:301(13)(a). 13 (31) Donation of toys as provided in R.S. 47:301(10)(aa)(i) and (18)(m). 14 (32) Stocks, bonds, notes, and other obligations or securities as provided in 15 R.S. 47:301(16)(b)(i). 16 (33) Credit for sales and use taxes paid to another state on tangible personal 17 property imported in Louisiana as provided in R.S. 47:303(A)(3)(a). 18 (34) Work product of certain professionals as provided in R.S. 19 47:301(16)(e). 20 (35) Purchases by a regionally accredited independent educational institution 21 as provided in R.S. 47:301(8)(b). 22 (36) Sales through a coin-operated vending machine as provided in 23 R.S.47:301(10)(b)(i). 24 (37) Purchases by a private postsecondary academic degree-granting 25 institution as provided in R.S. 47:301(10)(cc) and(18)(n). 26 (38) Purchases of food items for school lunch and breakfast programs by a 27 nonpublic elementary or secondary school as provided in R.S. 47:301(10)(dd). 28 (39) Funeral directing services as provided in R.S. 47:301(14)(j). Page 37 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (40) Feed and feed additives for animals held for business purposes as 2 provided in R.S. 47:305(A)(4). 3 (41) Farm products produced and used by farmers as provided in R.S. 4 47:305(B). 5 (42) Sale of fertilizer and containers to farmers as provided in R.S. 6 47:305(D)(1)(f). 7 (43) Sales of seeds for planting crops as provided in R.S. 47:305.3. 8 (44) Sales of pesticides for agricultural purposes as provided in R.S. 9 47:305.8. 10 (45) The cost price for the printing of a news publication as provided in R.S. 11 47:301(3)(h). 12 (46) Vehicle rentals to a warranty customer as provided in R.S. 47:301(7)(h). 13 (47) Leases or rentals of a crane and related equipment with an operator as 14 provided in R.S. 47:301(7)(k). 15 (48) Sales by and to the state and its political subdivisions as provided in 16 R.S. 47:301(8)(c). 17 (49) Sales of materials for further processing as provided in R.S. 18 47:301(10)(c)(i)(aa). 19 (50) The sales price for new farm equipment used in poultry production as 20 provided in R.S. 47:301(13)(c). 21 (51) A factory built home as provided in R.S. 47:301(16)(g). 22 (52) Any advertising service rendered by an advertising business as provided 23 in R.S. 47:302(D). 24 (53) Sales of livestock, poultry, and other farm products direct from a farm 25 as provided in R.S. 47:305(A)(1). 26 (54) Sales of livestock at a public sale sponsored by a breeders' or registry 27 association or at a livestock auction market as provided in R.S. 47:305(A)(2). 28 (55) Sales of agricultural commodities by a person other than the producer, 29 for use in further processing as provided in R.S. 47:305(A)(3). Page 38 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (56) Transactions in interstate commerce and tangible personal property 2 imported into this state, or produced or manufactured in this state, for export as 3 provided in R.S. 47:305(E). 4 (57) Ships, vessels, barges, and related supplies as provided in R.S. 47:305.1. 5 (58) The sales price of new farm equipment, including polyroll tubing, as 6 provided in R.S. 47:305.25. 7 (59) A truck and trailer if used at least eighty percent of the time in interstate 8 commerce as provided in R.S. 47:305.50(A). 9 (60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties 10 as provided in R.S. 47:305.45 and 305.50(F). 11 (61) Sales or purchases by a council on aging as provided in R.S. 47:305.66. 12 (62) Sales of pharmaceuticals administered to livestock for agricultural 13 purposes as provided in R.S. 47:301(16)(f). 14 (63) Materials used in the production of crawfish and catfish as provided in 15 R.S. 47:305(A)(5) and (6). 16 (64) Sales of room rentals by a camp or retreat facility owned by a nonprofit 17 organization as provided in R.S. 47:301(6)(b). 18 (65) Sales of room rentals by a homeless shelter as provided in R.S. 19 47:301(6)(c). 20 (66) Sales, leases, and rentals of tangible personal property to Boys State of 21 Louisiana, Inc. and Girls State of Louisiana, Inc. as provided in R.S. 47:301(7)(g) 22 and (10)(r). 23 (67) Sales or purchases of fire-fighting equipment by a volunteer fire 24 department as provided in R.S. 47:301(10)(o). 25 (68) Sales to, and leases, rentals, and use of educational materials and 26 equipment used for classroom instruction by a parochial and private elementary and 27 secondary school that complies with the court order from the Dodd Brumfield 28 decision and Section 501(c)(3) of the Internal Revenue Code as provided in R.S. 29 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii). Page 39 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (69) Sales by a parochial and private elementary and secondary school that 2 complies with the court order from the Dodd Brumfield decision and Section 3 501(c)(3) of the Internal Revenue Code as provided in R.S. 47:301(10)(q)(i) and 4 (18)(e)(i). 5 (70) Sales, as provided in R.S. 47:301(14)(b)(i), but only of admissions to 6 an athletic and entertainment event held for or by an elementary or secondary school 7 and membership fees or dues of a nonprofit, civic association. 8 (71) Sales or use of orthotic devices, prosthetic devices, hearing aids, 9 eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, 10 or licensed chiropractor used exclusively by the patient for personal use as provided 11 in R.S. 47:305(D)(1)(k). 12 (72) Sales or use of ostomy, colostomy, and ileostomy devices and 13 equipment as provided in R.S. 47:305(D)(1)(l). 14 (73) Sales of medical devices as provided in R.S. 47:305(D)(1)(s). 15 (74) Sales of dental devices and materials as provided in R.S. 16 47:305(D)(1)(t). 17 (75) Sales or use of adaptive driving equipment and motor vehicle 18 modification prescribed for personal use as provided in R.S. 47:305(D)(1)(u). 19 (76) Sales or use of a meal by an educational institution, medical facility, 20 mental institution, and an occasional meal furnished by an educational, religious, or 21 medical organization as provided in R.S. 47:305(D)(2). 22 (77) Purchases or rentals of renal dialysis machines, parts, materials, and 23 supplies for home use under a physician's prescription as provided in R.S. 47:305(G). 24 (78) Sales of admission to entertainment events by a Little Theater 25 organization as provided in R.S. 47:305.6. 26 (79) Sales of admission to musical performances sponsored by a nonprofit 27 organization as provided in R.S. 47:305.7. Page 40 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (80) Sales of admissions to entertainment events sponsored by domestic 2 nonprofit charitable, religious, and educational organizations as provided in R.S. 3 47:305.13. 4 (81) Sales of admissions, parking fees, and sales of tangible personal 5 property at events sponsored by domestic, civic, educational, historical, charitable, 6 fraternal, or religious nonprofit organizations as provided in R.S. 47:305.14(A)(1). 7 (82) Sales of admissions and parking fees at fairs and festivals sponsored by 8 nonprofit organizations as provided in R.S. 47:305.18. 9 (83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for 10 the vessels of licensed commercial fishermen as provided in R.S. 47:305.20. 11 (84) Sales of butane, propane, or other liquified petroleum gases for private, 12 residential consumption as provided in R.S. 47:305.39. 13 (85) Sales and purchases by certain organizations that provide training for 14 blind persons as provided in R.S. 47:305.15. 15 (86) Purchases and leases by qualified radiation therapy treatment centers as 16 provided in R.S. 47:305.64. 17 (87) Sales of electricity for chlor-alkali manufacturing as provided in R.S. 18 47:301(10)(c)(ii)(aa). 19 (88) Rentals or leases of certain oilfield property for re-lease or re-rental as 20 provided in R.S. 47:301(7)(b). 21 (89) Sales of aircraft manufactured in Louisiana with a maximum capacity 22 of eight persons as provided in R.S. 47:301(10)(m). 23 (90) Labor, materials, services, and supplies used for the repair, renovation, 24 or conversion of drilling rig machinery and equipment which become component 25 parts of a drilling rig used exclusively for exploration or development of minerals as 26 provided in R.S. 47:301(14)(g)(iii). 27 (91) Repairs and materials used on drilling rigs and equipment used 28 exclusively for exploration of development of minerals as provided in R.S. 47:305(I). Page 41 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (92) Sales by thrift shops located on military installations as provided in R.S. 2 47:305.14(A)(4). 3 (93) Leases or rentals of vessels for use in offshore mineral production or the 4 provision of services to those engaged in mineral production as provided in R.S. 5 47:305.19. 6 (94) Sales of gasohol as provided in R.S. 47:305.28. 7 (95) Sales or purchases by sheltered workshops as provided in R.S. 8 47:305.38. 9 (96) Pharmaceutical samples manufactured or imported into the state free of 10 charge as provided in R.S. 47:305.47. 11 (97) The exclusion for surface preparation, painting, and coating fixed or 12 rotary wing aircraft and certified transport category aircraft registered outside of this 13 state, as provided in R.S. 47:301(14)(g)(iv). 14 (98) Sales of platinum, gold, and silver bullion, that is valued solely upon its 15 precious metal content, whether in coin or ingot form as provided in R.S. 16 47:301(16)(b)(ii)(aa). 17 (99) Sales of certain numismatic coins as provided in R.S. 18 47:301(16)(b)(ii)(bb) and (cc). 19 (100) Purchases, use, and lease of manufacturing machinery and equipment 20 as provided in R.S. 47:301(3)(i), (13)(k) and (28)(a). 21 (101) Purchase of consumables by paper and wood manufacturers and 22 loggers assigned an industry group designation of 3211 through 3222 or 113310 23 pursuant to the North American Industry Classification System of 2007 as provided 24 in R.S. 47:301(3)(k). 25 (102) Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) 26 for use in production activity subject to the payment of state severance tax on 27 production from a stripper well pursuant to R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb). Page 42 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 1 (103) Purchase of machinery and equipment by a utility regulated by the 2 Public Service Commission and the city of New Orleans as provided in R.S. 3 47:301(16)(o). 4 (104) Repair services performed in Louisiana when the repaired property is 5 delivered outside of Louisiana as provided in R.S. 47:301(14)(g)(i)(bb). 6 (105) Any transaction by a nonprofit electric cooperative that is exempt from 7 tax pursuant to R.S. 12:425. 8 (106) Diesel fuel, butane, propane, or other gases used or consumed for farm 9 purposes as provided in R.S. 47:305.37(A). 10 (107) The use of steam produced through the processing of a raw agricultural 11 product used in a facility predominately and directly engaged in the processing of an 12 agricultural product, by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based 13 on being assigned a North American Industry Classification System Code within the 14 agricultural, forestry, fishing, and hunting Sector 11. 15 (108) Refunds for purchases of tangible personal property by international 16 travelers as part of the Louisiana Tax Free Shopping Program pursuant to R.S. 17 51:1301, et seq. 18 (109) Sales of tangible personal property and services at certain public 19 facilities as provided in R.S. 39:467 and 468. 20 (110) The sale or use of steam, water, electric power or energy, natural gas, 21 or energy sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h). 22 W. The provisions of Subsection V of this Section shall supercede and 23 control to the extent of conflict with any other provision of law beginning July 1, 24 2018, through June 30, 2023. 25 Section 2. R.S. 47:302(Y), 321(M), 331(T), and Act No. 395 of the 2017 Regular 26Session of the Legislature are hereby repealed in their entirety. 27 Section 3. This Act shall become effective on July 1, 2018. Page 43 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 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 10 Original 2018 Third Extraordinary Session Davis Abstract: Reduces the rate of the temporary state sales and use tax from 1% to .40%, extends the sunset of the tax from 2019 to 2023, and provides for the applicability of certain exclusions and exemptions to all state sales and use tax levies. 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 decreasing the rate from 1% to .40% and extending the sunset of the tax levy from 2018 to 2023. Present law establishes a variety of exclusions and exemptions (exemptions) applicable to state sales and use tax. Present law suspends numerous exemptions from the four levies of state sales and use tax (R.S. 47:302, 321, 321.1, and 331) for two different periods of time, both occurring between April 1, 2016, and June 30, 2018. Present law provides that the suspension of certain exemptions for purposes of the tax levies in R.S. 47:321 and 331, expired June 30, 2016. The suspension with respect to the tax levies in R.S. 47:302 and 321.1, remains effective through June 30, 2018. Present law establishes various provisions concerning specific exemptions to provide that the exemptions shall be applicable under all circumstances. Proposed law changes present law regarding the effectiveness of all exemptions by establishing that on and after July 1, 2018 through June 30, 2023, only the following exemptions shall be applicable to all state sales and use tax levies: (1)Food for home consumption as defined in R.S. 47:305(D)(1)(n) through (r) on Jan. 1, 2003. (Const. Art. VII, §2.2) (2)Natural gas. (Const. Art. VII, §2.2) (3)Electricity. (Const. Art. VII, §2.2) (4)Water. (Const. Art. VII, §2.2) (5)Prescription drugs. (Const. Art. VII, §2.2) (6)Gasoline and other motor fuels subject to the state excise tax on fuel (Const. Art. VII, §27. (7) Sales to the U.S. government and its agencies. (R.S. 47:301(10)(g)) (8)Other constructions permanently attached to the ground. (R.S. 47:301(16)(l)) (9)Installation charges on tangible personal property. (R.S. 47:301(3)(a)) Page 44 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 (10)Installation of oil field board roads. (R.S. 47:301(3)(c)) (11)Transactions involving the construction or overhaul of U.S. Navy vessels. (R.S. 47:301(7)(c) and (14)(h)) (12)Property purchased for exclusive use outside the state. (R.S. 47:305.10) (13)Sales, leases, or rentals of tangible personal property paid by or under the provisions of Medicare. (R.S. 47:315.3) (14)Sales of human tissue transplants. (R.S. 47:301(10)(d)) (15)Sales of raw agricultural commodities. (R.S. 47:301(10)(e)) (16)Sales of food by a youth-serving organization chartered by the U.S. Congress. (R.S. 47:301(10)(h)) (17)Tangible personal property sold or donated to a food bank. (R.S. 47:301(10)(j) and (18)(a)(i)) (18)Materials used in the collection of blood. (R.S. 47:301(16)(j)) (19)Aphaeresis kits and leuko reduction filters. (R.S. 47:301(16)(k)) (20)Donations to schools and food banks from resale inventory. (R.S. 47:301(18)(a)) (21)Manufacturer's rebates on a new motor vehicle. (R.S. 47:301(3)(e) and (13)(b)) (22)Sales, leases or rentals of railroad rolling stock in La., and sales of parts and services used in the fabrication, modification, or repair of rail rolling stock. (R.S. 47:301(4)(k) and 305.50(E)) (23)Sales, purchases and leases of tangible personal property by free hospitals. (R.S. 47:301(7)(e), (10)(p), and (18)(c)) (24)Purchases by a nonprofit entity that sells donated goods. (R.S. 47:301(8)(f)) (25)Tangible personal property for resale. (R.S. 47:301(10)(a)(i)) (26)Purchases of property for lease or rental. (R.S. 47:301(10)(a)(iii) and (18)(a)(iii)) (27)Isolated or occasional sales of tangible personal property by a person not engaged in such business. (R.S. 47:301(1) and (10)(c)(ii)(bb)) (28)Use of a motor vehicle in La. by a member of the active duty military. (R.S. 47:303(A) and 305.48) (29)Purchases made under the Supplemental Nutrition Assistance Program through WIC Program Vouchers . (R.S. 47:305.46) (30)An article traded in on the purchase of tangible personal property. (R.S. 47:301(13)(a)) (31)Donation of toys. (R.S. 47:301(10)(aa)(i) and (18)(m)) (32)Stocks, bonds, notes, and other obligations or securities. (R.S. 47:301(16)(b)(i) Page 45 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 (33)Credit for sales and use taxes paid to another state on tangible personal property imported in La. (R.S. 47:303(A)(3)(a)) (34)Work product of certain professionals. (R.S. 47:301(16)(e)) (35)Purchases by a regionally accredited independent educational institution. (R.S. 47:301(8)(b)) (36)Sales through a coin-operated vending machine. (R.S.47:301(10)(b)(i)) (37)Purchases by a private postsecondary academic degree-granting institution. (R.S. 47:301(10)(cc) and(18)(n)) (38)Purchases of food items for school lunch and breakfast programs by a nonpublic elementary or secondary school. (R.S. 47:301(10)(dd)) (39)Funeral directing services. (R.S. 47:301(14)(j)) (40)Feed and feed additives for animals held for business purposes. (R.S. 47:305(A)(4)) (41)Farm products produced and used by farmers. (R.S. 47:305(B)) (42)Sale of fertilizer and containers to farmers. (R.S. 47:305(D)(1)(f)) (43)Sales of seeds for planting crops. (R.S. 47:305.3) (44)Sales of pesticides for agricultural purposes. (R.S. 47:305.8) (45) The cost price for the printing of a news publication. (R.S. 47:301(3)(h)) (46) Vehicle rentals to a warranty customer. (R.S. 47:301(7)(h)) (47) Leases or rentals of a crane and related equipment with an operator. (R.S. 47:301(7)(k)) (48)Sales by and to the state and its political subdivisions. (R.S. 47:301(8)(c)) (49) Sales of materials for further processing. (R.S. 47:301(10)(c)(i)(aa) (50) The sales price for new farm equipment used in poultry production. (R.S. 47:301(13)(c)) (51) A factory built home. (R.S. 47:301(16)(g)) (52) Any advertising service rendered by an advertising business. (R.S. 47:302(D)) (53) Sales of livestock, poultry, and other farm products direct from a farm. (R.S. 47:305(A)(1)) (54) Sales of livestock at a public sale sponsored by a breeders' or registry association or at a livestock auction market. (R.S. 47:305(A)(2)) (55) Sales of agricultural commodities by a person other than the producer, for use in further processing. (R.S. 47:305(A)(3)) (56) Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state for export. (R.S. 47:305(E)) Page 46 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 (57) Ships, vessels, barges, and related supplies. (R.S. 47:305.1) (58) The sales price of new farm equipment, including polyroll tubing. (R.S. 47:305.25) (59) A truck and trailer if used at least 80% of the time in interstate commerce. (R.S. 47:305.50(A)) (60) Freight cars, piggyback trailers, and rail rolling stock, and railroad ties. (R.S. 47:305.45 and 305.50(F)) (61) Sales or purchases by a council on aging. (R.S. 47:305.66) (62) Sales of pharmaceuticals administered to livestock for agricultural purposes. (R.S. 47:301(16)(f)) (63) Materials used in the production of crawfish and catfish. (R.S. 47:305(A)(5) and (6)) (64) Sales of room rentals by a camp or retreat facility owned by a nonprofit organization. (R.S. 47:301(6)(b)) (65) Sales of room rentals by a homeless shelter. (R.S. 47:301(6)(c)) (66) Sales, leases, and rentals of tangible personal property to Boys State of La., Inc. and Girls State of La., Inc. (R.S. 47:301(7)(g) and (10)(r)) (67) Sales or purchases of fire-fighting equipment by a volunteer fire department. (R.S. 47:301(10)(o)) (68) Sales to, and leases, rentals, and use of educational materials and equipment used for classroom instruction by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and federal law. (R.S. 47:301(7)(f), (10)(q)(ii), and (18)(e)(ii)) (69) Sales by a parochial and private elementary and secondary school that complies with the court order from the Dodd Brumfield decision and federal law. (R.S. 47:301(10)(q)(i) and (18)(e)(i)) (70) Sales, (R.S. 47:301(14)(b)(i)), but only of admissions to an athletic and entertainment event held for or by an elementary or secondary school and membership fees or dues of a nonprofit, civic association. (71) Sales or use of orthotic devices, prosthetic devices, hearing aids, eyeglasses, contact lenses, and wheelchairs prescribed by a physician, optometrist, or licensed chiropractor used exclusively by the patient for personal use. (R.S. 47:305(D)(1)(k)) (72) Sales or use of ostomy, colostomy, and ileostomy devices and equipment. (R.S. 47:305(D)(1)(l)) (73) Sales of medical devices. (R.S. 47:305(D)(1)(s)) (74) Sales of dental devices and materials. (R.S. 47:305(D)(1)(t)) (75) Sales or use of adaptive driving equipment and motor vehicle modification prescribed for personal use. (R.S. 47:305(D)(1)(u)) (76)Sales or use of a meal by an educational institution, medical facility, mental institution, and an occasional meal furnished by an educational, religious, or medical organization. (R.S. 47:305(D)(2)) Page 47 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 (77) Purchases or rentals of renal dialysis machines, parts, materials, and supplies for home use under a physician's prescription. (R.S. 47:305(G)) (78) Sales of admission to entertainment events by a Little Theater organization. (R.S. 47:305.6) (79) Sales of admission to musical performances sponsored by a nonprofit organization. (R.S. 47:305.7) (80) Sales of admissions to entertainment events sponsored by domestic nonprofit charitable, religious, and educational organizations. (R.S. 47:305.13) (81)Sales of admissions, parking fees, and sales of tangible personal property at events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious nonprofit organizations. (R.S. 47:305.14(A)(1)) (82)Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit organizations. (R.S. 47:305.18) (83) Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels of licensed commercial fishermen. (R.S. 47:305.20) (84) Sales of butane, propane, or other liquified petroleum gases for private, residential consumption. (R.S. 47:305.39) (85) Sales and purchases by certain organizations that provide training for blind persons. (R.S. 47:305.15) (86)Purchases and lease by qualified radiation therapy treatment centers. (R.S. 47:305.64) (87)Sales of electricity for chlor-alkali manufacturing. (R.S. 47:301(10)(c)(ii)(aa)) (88) Rentals or leases of certain oilfield property for re-lease or re-rental. (R.S. 47:301(7)(b)) (89) Sales of aircraft manufactured in La. with a capacity in excess of eight persons. (R.S. 47:301(10)(m)) (90) Labor, materials, services, and supplies used for the repair, renovation, or conversion of drilling rig machinery and equipment which become component parts of a drilling rig used exclusively for exploration or development of minerals. (R.S. 47:301(14)(g)(iii)) (91) Repairs and materials used on drilling rigs and equipment used exclusively for exploration of development of minerals. (R.S. 47:305(I)) (92)Sales by thrift shops located on military installations. (R.S. 47:305.14(A)(4)) (93)Leases or rentals of vessels for use in offshore mineral production, or the provision of services to those engaged in mineral production. (R.S. 47:305.19) (94) Sales of gasohol. (R.S. 47:305.28) (95) Sales or purchases by sheltered workshops. (R.S. 47:305.38) (96) Pharmaceutical samples manufactured or imported into the state free of charge. (R.S. 47:305.47) Page 48 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions. HLS 183ES-17 ORIGINAL HB NO. 10 (97)The exclusion for surface preparation, painting, and coating fixed or rotary wing aircraft and certified transport category aircraft registered outside of this state. (R.S. 47:301(14)(g)(iv)) (98)Sales of platinum, gold, and silver bullion, that is valued solely upon its precious metal content, whether in coin or ingot form. (R.S. 47:301(16)(b)(ii)(aa)) (99)Sales of certain numismatic coins. (R.S. 47:301(16)(b)(ii)(bb) and (cc)) (100) Purchases, use, and lease of manufacturing machinery and equipment. (R.S. 47:301(3)(i), (13)(k) and (28)(a)) (101)Purchase of consumables by paper and wood manufacturers and loggers assigned an industry designation of 3211 - 3222 or 113310 pursuant to the NAICS Code of 2007. (R.S. 47:301(3)(k)) (102)Sale and purchase of electricity as provided in R.S. 47:305(D)(1)(d) for use in production activity subject to the payment of state severance tax on production from a stripper well. (R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb)) (103)Purchase of machinery and equipment by a utility regulated by the Public Service Commission and the city of New Orleans. (R.S. 47:301(16)(o)) (104)Repair services performed in La. when the repaired property is delivered outside of La. (R.S. 47:301(14)(g)(i)(bb)) (105)Any transaction by a nonprofit electric cooperative that is exempt from tax. (R.S. 12:425) (106)Diesel fuel, butane, propane, or other gases used or consumed for farm purposes. (R.S. 47:305.37(A)) (108)Refunds for purchases of tangible personal property by international travelers as part of the Louisiana Tax Free Shopping Program. (R.S. 51:1301, et seq.) (109)Sales of tangible personal property and services at certain public facilities. (R.S. 39:467 and 468) (110)The use of steam produced through the processing of a raw agricultural product used in a facility predominately and directly engaged in the processing of an agricultural product by a manufacturer as defined in R.S.47:301(3)(i)(ii)(bb) based on being assigned a NAICS Code within the agricultural, forestry, fishing, and hunting Sector 11. Proposed law provides that the exemptions for the sales and use of steam, water, electric power or energy, natural gas, or other energy sources as provided in R.S. 47:305(D)(1)(b), (c), (d), (g), and (h) with respect to all taxpayers shall be applicable to the taxes levied under R.S. 47:321, 321.1, and 331. Effective July 1, 2018. (Amends R.S. 47:301(16)(o)(i), 302(R)(2) and (3), (S), (T), (X)(intro. para.),(AA)(intro. para.), (AA)(29) through (31), and (AA)(32)(intro. para.), 321(H)(2) through (6), and (I) through (K), 321.1(A)-(C), (E), (F)(intro. para.), (F)(66)(intro. para.), (F)(67) through (69), and (F)(70)(intro. para.), and 331(P), (Q), and (R); Adds 47:302(BB) and (CC), 321(P) and (Q), 321.1(I) and (J), and 331(V) and (W); Repeals R.S. 47:302(Y), 321(M), 331(T), and Act No. 395 of the 2017 R.S.) Page 49 of 49 CODING: Words in struck through type are deletions from existing law; words underscored are additions.