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.
Eff. July 1, 2019.
(Repeals R.S. 47:321.1)