SLS 18RS-95 ORIGINAL
2018 Regular Session
SENATE BILL NO. 444
BY SENATORS WHITE, ERDEY AND LAMBERT
TAX/SALES. Provides for the dedication of sales tax on motor vehicles to the
Transportation Trust Fund. (8/1/18)
1 AN ACT
2 To amend and reenact R.S. 48:77(A) and (B)(3), relative to the Transportation Trust Fund;
3 to provide for the dedication of certain state sales and use taxes for transportation
4 purposes; to provide for an effective date; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 48:77(A) and (B)(3) are hereby amended and reenacted to read as
7 follows:
8 ยง77. Transportation Trust Fund; dedication and uses of certain monies for
9 transportation purposes
10 A.(1) Beginning Fiscal Year 2017-2018 and each year thereafter, from the
11 avails of the taxes imposed by Chapters 2, 2-A, and 2-B Chapter 6 of Subtitle II of
12 Title 47 of the Louisiana Revised Statutes of 1950 from the sale, use, lease or rental,
13 the distribution, the consumption, and the storage for use or consumption of motor
14 vehicles which are taxable pursuant to said Chapters 2, 2-A, and 2-B, and after
15 satisfying the requirements of Article VII, Section 9(B) of the Constitution of
16 Louisiana relative to the Bond Security and Redemption Fund, the treasurer shall
17 deposit an amount equal to an increase in general fund revenues as certified by the
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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. 444
SLS 18RS-95 ORIGINAL
1 Revenue Estimating Conference as being attributable to the provisions of Acts 2015,
2 No. 257, but not in excess of one hundred million dollars per fiscal year, to the funds
3 to be dedicated for use as provided by Subsection B of this Section.
4 (2) Beginning Fiscal Year 2019-2020 and each year thereafter, from the
5 avails of the taxes imposed by Chapters 2, 2-A, and 2-B of Subtitle II of Title 47
6 of the Louisiana Revised Statutes of 1950 from the sale, use, lease, or rental of
7 motor vehicles that are taxable pursuant to Chapters 2, 2-A, and 2-B, after
8 satisfying the requirements of Article VII, Section 9(B) of the Constitution of
9 Louisiana relative to the Bond Security and Redemption Fund, the treasurer
10 shall deposit the following amount to the funds to be dedicated for use as
11 provided by Subsection B of this Section.
12 (a) For Fiscal Year 2019-2020, twenty percent of such avails.
13 (b) For Fiscal Year 2020-2021, forty percent of such avails.
14 (c) For Fiscal Year 2021-2022, sixty percent of such avails.
15 (d) For Fiscal Year 2022-2023, eighty percent of such avails.
16 (e) For Fiscal Year 2023-2024 and thereafter, one hundred percent of
17 such avails.
18 B. The monies dedicated pursuant to Subsection A of this Section shall be
19 deposited to the funds specified for the following purposes:
20 * * *
21 (3)(a) After compliance with the provisions of Paragraph (1) of this
22 Subsection, seven percent of the remaining monies shall be deposited into the
23 Louisiana State Transportation Infrastructure Fund established in R.S. 48:86 as
24 provided in Acts 2015, No. 431. The monies deposited in the Louisiana State
25 Transportation Infrastructure Fund pursuant to this Subsection shall be used
26 exclusively for final design and construction and shall not be used for studies.
27 (b) If the Act [Acts 2015, No. 431] which originated as House Bill No. 767
28 of the 2015 Regular Session of the Legislature fails to pass and is not enacted into
29 law, the monies allocated to this Paragraph shall be deposited into the Transportation
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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. 444
SLS 18RS-95 ORIGINAL
1 Trust Fund and used exclusively for port construction and development priority
2 program projects as provided in Subparagraph (2)(b) of this Subsection.
3 * * *
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 444 Original 2018 Regular Session White
Present law provides that beginning in Fiscal Year 2017-2018 and each fiscal year thereafter,
from the avails of state mineral revenue, the treasurer must deposit an amount equal to the
increase in general fund revenues certified by the Revenue Estimating Conference as being
attributable to the provisions of the Act that originated as SB 122 of the 2015 R.S., not to
exceed $100 million.
Proposed law directs the state treasurer, beginning July 1, 2020, to deposit the following
amounts of the state sales tax on the sale, use, lease or rental of motor vehicles in addition
to the deposits required under present law:
(1)For Fiscal Year 2019-2020, 20% of collections.
(2)For Fiscal Year 2020-2021, 40% of collections.
(3)For Fiscal Year 2021-2022, 60% of collections.
(4)For Fiscal Year 2022-2023, 80% of collections.
(5)For Fiscal Year 2023-2024, and thereafter, 100% of collections.
Present law provides that the first seventy million dollars of the monies deposited shall be
deposited into the Transportation Trust Fund (TTF) to be used exclusively for state highway
pavement and bridge sustainability projects. Thereafter, ninety-three percent of the monies
shall be deposited into the TTF to be allocated as follows: not less than thirty percent for
highway priority program projects classified as capacity projects; twenty-five percent for
port construction and development priority program projects; and the remaining monies for
state highway pavement and bridge sustainability projects.
Present law provides that the remaining seven percent shall be deposited into the
infrastructure bank as provided in the Act which originated as HB 767 for final design and
construction and shall not be used for studies.
Proposed law retains present law distribution percentages and applies them to the sales tax
deposits required under proposed law.
Effective August 1, 2018.
(Amends R.S. 48:77(A) and (B)(3))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.