HLS 19RS-318 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 58
BY REPRESENTATIVE HORTON
TAX/SALES-USE-EXEMPT: Provides for the effectiveness of certain sales and use tax
holidays
1 AN ACT
2To enact R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111); relative to
3 sales and use tax; to provide for the effectiveness of certain annual sales and use tax
4 holidays; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111) are
7hereby enacted to read as follows:
8 §302. Imposition of tax
9 * * *
10 BB. Notwithstanding any other provision of law to the contrary, including
11 but not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
12 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
13 levied pursuant to the provisions of this Section, except for the retail sale, use,
14 consumption, distribution, or storage for use or consumption of the following:
15 * * *
16 (110) Sales tax holidays as provided in R.S. 47:305.54 and 305.62.
17 * * *
18 §321. Imposition of tax
19 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-318 ORIGINAL
HB NO. 58
1 P. Notwithstanding any other provision of law to the contrary, including but
2 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
3 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
4 levied pursuant to the provisions of this Section, except for the retail sale, use,
5 consumption, distribution, or storage for use or consumption of the following:
6 * * *
7 (111) Sales tax holidays as provided in R.S. 47:305.54 and 305.62.
8 * * *
9 §321.1. Imposition of tax
10 * * *
11 I. Notwithstanding any other provision of law to the contrary, including but
12 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
13 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
14 levied pursuant to the provisions of this Section, except for the retail sale, use,
15 consumption, distribution, or storage for use or consumption of the following:
16 * * *
17 (111) Sales tax holidays as provided in R.S. 47:305.54 and 305.62.
18 * * *
19 §331. Imposition of tax
20 * * *
21 V. Notwithstanding any other provision of law to the contrary, including but
22 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
23 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
24 levied pursuant to the provisions of this Section, except for the retail sale, use,
25 consumption, distribution, or storage for use or consumption of the following:
26 * * *
27 (111) Sales and use tax holidays as provided in R.S. 47:305.54 and 305.62.
28 * * *
29 Section 2. This Act shall become effective on July 1, 2019.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 19RS-318 ORIGINAL
HB NO. 58
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 58 Original 2019 Regular Session Horton
Abstract: Reinstates the effectiveness of the annual sales tax holiday occurring in August
and the annual Second Amendment Weekend.
Present 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%
Present law authorizes a state sales and use tax holiday for the first $2,500 on the sales price
of consumer purchases of tangible personal property occurring on the first consecutive
Friday and Saturday in August. Present law further authorizes an annual state and local sales
and use tax holiday for the cost price of consumer purchases of firearms, ammunition, and
hunting supplies occurring at the first consecutive Friday through Sunday in September.
Present 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 sales tax holidays
in present law.
Proposed law changes present law by adding the sales and use tax holidays in present law
occurring in August and September each year to the list of exemptions that are effective
through June 30, 2025.
Effective July 1, 2019.
(Enacts R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), and 331(V)(111))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.