The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 21 Original 2019 Regular Session Peacock
Present law levies a temporary 0.45% state sales and use tax that will expire on June 30, 2025, and
is deposited into the state general fund.
Proposed law retains the present law tax levy and expiration date.
Proposed law dedicates a portion of the avails of the temporary tax to the Construction Subfund of
the Transportation Trust Fund (TTF) beginning July 1, 2020.
Proposed law increases the portion dedicated to the TTF each year for the life of the temporary tax
such that by the last year of the tax 100% of the temporary tax is deposited into the TTF.
Proposed law provides that avails of the temporary sales tax dedicated to the TTF may be used only
for project delivery, construction, and maintenance of state preservation and bridge projects.
Proposed law requires that a minimum of fifty percent of the temporary sales tax dedicated to the
TTF be allocated equally among the nine multi-parish highway districts.
Effective August 1, 2019.
(Amends R.S. 47:321.1(G))