DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 569 Engrossed 2019 Regular Session Stokes
Abstract: Exempts from state and local sales and use tax, purchases of antique motor vehicles
valued at more than $10,000, and imposes a one-time fee of $1,000 on the issuance or
transfer of license plates for antique vehicles.
Present law and present constitution require an annual tax of not more than $1 per each $1,000 of
actual value on automobiles for private use based on the actual value of the vehicle.
Present law establishes a $25 one-time fee for issuance of a license plate for an antique motor
vehicle.
Proposed law establishes an exemption from state and local taxes on antique motor vehicles that are
not for commercial use and valued in excess of $10,000.
Proposed law retains present law for antique vehicles valued at $10,000 or less, but increases the
license plate fee from $25 to $1,000 for an antique vehicle valued in excess of $10,000 that is
eligible for the sales and use tax exemption in proposed law.
Proposed law defines "antique motor vehicle" as a vehicle manufactured at least 25 years ago that
is not used for commercial purposes and is valued in excess of $10,000.
Effective July 1, 2019, and applicable to sales of antique motor vehicles beginning on and after July
1, 2019.
(Amends R.S. 47:463.8(B)(1)(b) and (3); Adds R.S. 47:337.9(D)(34) and 6040)