SLS 183ES-47 ENGROSSED
2018 Third Extraordinary Session
SENATE CONCURRENT RESOL UTION NO. 6
BY SENATORS MORRELL AND ALARIO
TAX/SALES. Suspends the provisions of R.S. 47:321.1(E).
1 A CONCURRENT RESOL UTION
2 To suspend from July 1, 2018, until sixty days after final adjournment of the 2019 Regular
3 Session of the Legislature of Louisiana the provisions of R.S. 47:321.1(E), the sunset
4 date as to the tax levied pursuant to R.S. 47:321.1.
5 WHEREAS, in 2016, due to the condition of the state fisc, the Legislature of
6 Louisiana enacted a fifth penny of state sales and use tax to provide revenue necessary to
7 maintain critical state services; and
8 WHEREAS, the Legislature of Louisiana incorporated a sunset date into the section
9 of law that created the fifth penny; and
10 WHEREAS, the financial condition of the state is such that monies lost due to the
11 sunset date provided in R.S. 47:321.1(E) are critically needed to avoid cessation of vital
12 services to the citizens of the state.
13 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana hereby suspends
14 the provisions of R.S. 47:321.1(E).
15 BE IT FURTHER RESOLVED that this suspension shall become effective upon
16 adoption of this Resolution and shall extend through the sixtieth day after final adjournment
17 of the 2019 Regular Session of the Legislature of Louisiana.
Page 1 of 2 SCR NO. 6
SLS 183ES-47 ENGROSSED
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SCR 6 Engrossed 2018 Third Extraordinary Session Morrell
Suspends the provisions of R.S. 47:321.1(E), the sunset date of the fifth penny of state sales
tax.
Effective through the 60th day following the 2019 R.S.
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