RÉSUMÉ DIGEST
ACT 102 (HB 209) 2019 Regular Session Davis
Existing law imposes state sales and use taxes on the sale, use, lease, or rental of tangible
personal property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47:321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Existing law exempts new trucks, automobiles, aircraft, boats, vessels, or other water craft
withdrawn from stock by factory-authorized dealers, and used trucks and used automobiles
withdrawn from stock by new or used motor vehicle dealers for use as demonstrators from
sales and use tax.
New law extends the exemption for vehicles, aircraft, boats, and vessels withdrawn from
stock to aircraft, vessels, and vehicles, including motorcycles, kept in a dealer's inventory
that are also used as demonstrators.
Existing law suspends numerous exemptions from the four levies of state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) through June 30, 2025, including the exemption for new
trucks, automobiles, aircraft, and boats, vessels, or other water craft used as demonstrators.
New law adds the exemption for new and used trucks, automobiles, motorcycles, aircraft,
and boats, vessels, or other water craft withdrawn from stock or kept in a dealer's inventory
to be used as demonstrators to the list of exemptions that are effective through June 30,
2025.
Effective July 1, 2019.
(Amends R.S. 47:305(D)(1)(i); Adds R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and
331(V)(111))