Louisiana 2019 Regular Session

Louisiana House Bill HB200

Introduced
3/26/19  
Refer
3/26/19  
Refer
3/26/19  

Caption

Expands the state and local sales and use tax exclusion for certain funeral-related goods and services (OR DECREASE GF RV See Note)

Impact

The implementation of HB 200 is projected to simplify the financial processes associated with funeral arrangements. It broadens the scope of what constitutes a tax-exempt transaction in the context of funerals, potentially lowering overall costs for consumers. This could lead to increased accessibility of funeral-related services, as fewer taxes mean that families may be able to afford more comprehensive funeral arrangements without additional financial stress.

Summary

House Bill 200 aims to expand the state and local sales and use tax exemption for specific funeral-related expenses. This bill specifically includes payments made by funeral establishments on behalf of consumers for cash advance items such as cemetery charges, flowers, death certificates, and other related services. By retaining the existing exemption on funeral directing services, the bill ensures that the financial burden during bereavement is somewhat alleviated for families who need these services.

Sentiment

The sentiment surrounding HB 200 appears to be largely positive among advocates for funeral consumers. Supporters argue that the bill addresses a crucial need for financial relief during difficult times, allowing families to focus on grieving rather than on the costs incurred by necessary funeral services. However, there may be some concerns from tax advocacy organizations regarding the implications of expanding tax exemptions and how this might impact state revenue.

Contention

While HB 200 seems to enjoy support from those directly affected, some might contend that expanding tax exemptions in this manner raises questions about state tax revenues. There could be concerns regarding how this could affect funding for essential services in Louisiana, as any reduction in sales tax revenue might require adjustments in budgetary allocations elsewhere. Nevertheless, proponents of the bill argue that the human aspect and emotional weight of funeral expenses should be prioritized.

Companion Bills

No companion bills found.

Previously Filed As

LA HB716

Decreases the state sales and use tax rate and repeals exclusions and exemptions from state sales and use tax (OR SEE FISC NOTE GF RV)

LA HB61

To provide with respect to the applicability of certain exclusions and exemptions from state sales and use taxes (EN +$272,300,000 GF RV See Note)

LA HB257

Reduces the state sales and use tax rate and extends sales and use taxes to digital goods delivered into Louisiana (OR DECREASE GF RV See Note)

LA HB597

Authorizes a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (RE DECREASE GF RV See Note)

LA HB101

Provides for the extent of applicability of various exclusions and exemptions from state sales and use tax (Item #36) (EG +$789,900,000 GF RV See Note)

LA HB18

Provides for the applicability of certain exclusions and exemptions to the state sales and use tax (Item #7) (OR +$426,500,000 GF RV See Note)

LA HB17

Provide for the applicability of certain exclusions and exemptions to state sales and use taxes (Item #7) (OR +$84,000,000 GF RV See Note)

LA HB578

Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

LA HB642

Provides relative to sales and use taxation of certain digital products and services (EG INCREASE GF RV See Note)

LA HB50

Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)

Similar Bills

No similar bills found.