SLS 18RS-374 ORIGINAL
2018 Regular Session
SENATE BILL NO. 113
BY SENATOR PEACOCK
TAX EXEMPTIONS. Constitutional amendment to remove the separate metering
requirement from the definition of water sold directly to the consumer for residential use.
(2/3 - CA13s1(A))
1 A JOINT RESOLUTION
2 Proposing to amend Article VII, Section 2.2(C) of the Constitution of Louisiana, relative to
3 the definition of water sold directly to the consumer for residential use; to remove
4 the separate metering requirement for water for multi-unit residences; and to specify
5 an election for submission of the proposition to electors and provide a ballot
6 proposition.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8 elected to each house concurring, that there shall be submitted to the electors of the state, for
9 their approval or rejection in the manner provided by law, a proposal to amend Article VII,
10 Section 2.2(C) of the Constitution of Louisiana, to read as follows:
11 ยง2.2. Power to Tax; Sales and Use Tax; Limitation
12 Section 2.2.(A)* * *
13 * * *
14 (C)(1) As used in this Section, the term "sold directly to the consumer for
15 residential use" includes the furnishing of natural gas, or electricity, or water to
16 single private residences, including the separate private units of apartment houses
17 and other multiple dwellings, actually used for residential purposes, which residences
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 113
SLS 18RS-374 ORIGINAL
1 are separately metered or measured, regardless of the fact that a person other than the
2 resident is contractually bound to the supplier for the charges, actually pays the
3 charges, or is billed for the charges.
4 (2) As used in this Section, the term "sold directly to the consumer for
5 residential use" includes the furnishing of water to single private residences,
6 including the separate private units of apartment houses and other multiple
7 dwellings, actually used for residential purposes, regardless of the fact that a
8 person other than the resident is contractually bound to the supplier for the
9 charges, actually pays the charges, or is billed for the charges.
10 (3) The use of electricity, natural gas, or water in hotel or motel units does
11 not constitute residential use.
12 Section 2. Be it further resolved that this proposed amendment shall be submitted
13 to the electors of the state of Louisiana at the statewide election to be held on November 6,
14 2018.
15 Section 3. Be it further resolved that on the official ballot to be used at said election
16 there shall be printed a proposition, upon which the electors of the state shall be permitted
17 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
18 follows:
19 Do you support an amendment to allow the states sales tax exemption for
20 water for residential use to apply to multi-unit residences even if the water
21 is not separately metered for each individual residential unit?
22 (Amends Article VII, Section 2.2(C))
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 113 Original 2018 Regular Session Peacock
Present constitution provides that purchases of food for home consumption, prescription
drugs, and residential purchases of natural gas, electricity, and water shall be exempt from
the state sales and use tax.
Present constitution applies the sales tax exemption for water for residential use to apartment
buildings and other multi-unit residences, but requires that each unit be separately metered
for the exemption to apply.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 113
SLS 18RS-374 ORIGINAL
Proposed constitutional amendment retains the sales tax exemptions in the present
constitution and removes the separate metering requirement from the sales tax exemption
for water for multi-unit residences.
Specifies submission of the amendment to the voters at the statewide election to be held on
November 6, 2018.
(Amends Const. Art. VII, Sec. 2.2(C))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.