HLS 19RS-969 ORIGINAL
2019 Regular Session
HOUSE BILL NO. 584
BY REPRESENTATIVE HORTON
TAX/SALES & USE: Repeal the .45% levy of state sales and use tax for the rate and base
for state sales and use taxes
1 AN ACT
2To repeal R.S. 47:321.1, relative to state sales and use taxes; to repeal a certain state sales
3 and use tax levy; to repeal the rate and base of the tax; to provide for an effective
4 date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:321.1 is hereby repealed in its entirety.
7 Section 2. This Act shall become effective on July 1, 2019.
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 584 Original 2019 Regular Session Horton
Abstract: Repeals the .45% levy of the state sales and use tax.
Present law imposes a state sales and use tax 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%
Proposed law repeals the .45% state sales and use tax levied on the sale at retail, the use,
the consumption, the distribution, and the storage for use or consumption of tangible
personal property as provided in present law.
Page 1 of 2 HLS 19RS-969 ORIGINAL
HB NO. 584
Eff. July 1, 2019.
(Repeals R.S. 47:321.1)
Page 2 of 2