Louisiana 2019 Regular Session

Louisiana Senate Bill SB234

Introduced
4/17/19  
Introduced
4/17/19  
Refer
4/17/19  
Refer
4/17/19  
Report Pass
5/6/19  
Report Pass
5/6/19  
Refer
5/7/19  

Caption

Provides for effectiveness of the sales tax holidays. (gov sig) (EG -$4,900,000 GF RV See Note)

Impact

The bill's revision of sales tax holidays has a potential positive economic impact particularly for local retailers, as it encourages consumers to shop within the state during these designated periods. By moving the tax-free weekends to July and thus allowing combined benefits for consumers, local economies may see an increase in sales volume. Additionally, by including both state and local sales taxes in the exemption, the bill appeals to a broader range of shoppers looking for bargains on essentials and other purchases. However, funding for state initiatives could be a concern due to foregone tax revenues during these sales tax holidays.

Summary

Senate Bill 234 introduces new provisions regarding sales tax exemptions in Louisiana by offering both state and local exemptions for three annual sales tax holidays. The holidays now include significant events such as general consumer purchases, hurricane preparedness, and Second Amendment-related shopping, all consolidated to the last weekend in July, thereby simplifying the tax-exempt periods for consumers. Each eligible purchase during these holidays can now have a tax-free limit of $2,500, which is an expansion from previous limitations that varied depending on the holiday. This bill aims to enhance participation and ease the financial burden on consumers during these important shopping periods.

Sentiment

Overall, the sentiment surrounding SB 234 appears to be supportive among local business owners and consumer advocacy groups. They appreciate the expanded exemptions and view the consolidated holiday as a smart strategy for increasing local sales during a time when families are preparing for back-to-school shopping. Nevertheless, some lawmakers express reservations regarding local government revenue implications and question the effectiveness of tax holidays in stimulating long-term economic growth. This divide in sentiment highlights a key aspect of public discussion regarding fiscal policy optimization.

Contention

Some notable points of contention in the discussions surrounding SB 234 include concerns regarding the potential adverse effects on local government revenues due to the expansion of tax exemptions. Critics argue that while stimulating consumption is essential, the state must consider the broader fiscal health of local services that depend on tax revenues. Additionally, by excluding certain items, such as titled vehicles and items purchased online, the bill draws further scrutiny regarding its target efficacy and fairness in exemptions. The debate emphasizes the balance between economic stimulus and maintaining adequate funding for public and community services.

Companion Bills

No companion bills found.

Similar Bills

LA HB6

Provides for the effectiveness of the annual state sales tax holiday for hurricane-preparedness items or supplies (OR -$100,000 GF RV See Note)

LA HB596

Defines a commercial farmer for purposes of certain sales and use tax exemptions (EN SEE FISC NOTE GF RV See Note)

HI SB2972

Relating To Disaster Preparedness.

HI HB2637

Relating To Disaster Preparedness.

LA HB60

Provides for the effectiveness of certain sales and use tax holidays (RE1 -$4,900,000 GF RV See Note)

HI SB239

Relating To Disaster Preparedness.

HI HB358

Relating To Disaster Preparedness.

HI SB953

Relating To Public Improvements.