SLS 19RS-627 ORIGINAL
2019 Regular Session
SENATE BILL NO. 234
BY SENATOR WARD
TAX/SALES. Provides for effectiveness of the sales tax holidays. (gov sig)
1 AN ACT
2 To amend and reenact R.S. 47:305.54(B), 305.58(A)(1), (2)(b), and (F), and 305.62(B)(1)
3 and (2) and to enact R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), 331(V)(111),
4 and 337.10(P), relative to sales and use tax exemptions; to move the annual sales tax
5 holiday, the hurricane preparedness sales tax holiday, and the Second Amendment
6 sales tax holiday to the same dates; to provide the same dollar limitation for all sales
7 tax holidays; to authorize an exemption from local sales and use taxes; to provide for
8 effectiveness; to provide for an effective date; and to provide for related matters.
9 Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:305.54(B), 305.58(A)(1), (2)(b), and (F), and 305.62(B)(1) and
11 (2) are hereby amended and reenacted and R.S. 47:302(BB)(110), 321(P)(111),
12 321.1(I)(111), 331(V)(111), and 337.10(P) are hereby enacted to read as follows:
13 §302. Imposition of tax
14 * * *
15 BB. Notwithstanding any other provision of law to the contrary, including but
16 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
17 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 234
SLS 19RS-627 ORIGINAL
1 levied pursuant to the provisions of this Section, except for the retail sale, use,
2 consumption, distribution, or storage for use or consumption of the following:
3 * * *
4 (110) Eligible purchases made during the annual sales tax holidays as
5 provided in R.S. 47:305.54, 305.58, and 305.62.
6 * * *
7 §305.54. Exemption; Annual Louisiana Sales Tax Holidays Act
8 * * *
9 B.(1) Notwithstanding any other provisions of law to the contrary, the sales
10 tax levied by the state of Louisiana and its political subdivisions whose boundaries
11 are coterminous with those of the state shall not apply to the first two thousand five
12 hundred dollars of the sales price or cost price of any consumer purchases of tangible
13 personal property that occur on the first consecutive Friday and Saturday of August
14 last consecutive Friday, Saturday, and Sunday of July each year.
15 (2) Any political subdivision authorized by the constitution and laws of
16 this state to levy and impose a sales and use tax may, by ordinance or resolution,
17 apply this exemption to the sales and use tax levied and imposed by the political
18 subdivision. To participate in the annual sales tax holiday, the governing
19 authority of the political subdivision shall submit a copy of the ordinance or
20 resolution to the secretary of revenue no later than sixty days before the
21 beginning of the sales tax holiday.
22 (3) For purposes of this Section,"consumer purchases" shall mean purchases
23 of items of tangible personal property other than: vehicles
24 (a) Vehicles subject to license and title.
25 (b) Consumer purchases shall not include the purchase of meals Meals
26 furnished for consumption on the premises where purchased, including to-go orders.
27 (c) Items purchased from remote sellers.
28 * * *
29 §305.58. Exemption; annual sales tax holiday; hurricane-preparedness items or
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SLS 19RS-627 ORIGINAL
1 supplies; dates; restrictions
2 A.(1) Notwithstanding any other provision of law to the contrary, the sales
3 and use tax levied by the state of Louisiana shall not apply to the first one two
4 thousand five hundred dollars of the sales price of purchases of hurricane-
5 preparedness items or supplies as defined in this Subsection that occur during an
6 eligible tax exemption period.
7 (2) * * *
8 (b) For purposes of this Section, "eligible tax exemption period" shall mean
9 purchases of hurricane-preparedness items or supplies during the last weekend in
10 May of each year beginning at 12:01 a.m. on Saturday and ending at 11:59 p.m. on
11 Sunday consecutive Friday, Saturday, and Sunday of July each year.
12 * * *
13 F. The provisions of this Section shall not apply to hurricane-preparedness
14 items or supplies sold at any airport, public lodging establishment or hotel,
15 convenience store, or entertainment complex purchased from a remote seller.
16 * * *
17 §305.62. Exemption; Annual Louisiana Second Amendment Weekend Holiday
18 * * *
19 B.(1) Notwithstanding any other provisions of law to the contrary, the sales
20 and use tax levied by the state of Louisiana and its political subdivisions shall not
21 apply to the first two thousand five hundred dollars of the sales price or cost price
22 of any consumer purchases of firearms, ammunition, and hunting supplies that occur
23 each calendar year on the first consecutive Friday through Sunday of September last
24 consecutive Friday, Saturday, and Sunday of July.
25 (2) For purposes of this Section,"consumer purchases" shall mean purchases
26 by individuals of firearms, ammunition, and hunting supplies not for business
27 purposes. Consumer purchases shall not include the purchase of animals for the use
28 of hunting or items purchased from remote sellers.
29 * * *
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 234
SLS 19RS-627 ORIGINAL
1 §321. Imposition of tax
2 * * *
3 P. Notwithstanding any other provision of law to the contrary, including but
4 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
5 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
6 levied pursuant to the provisions of this Section, except for the retail sale, use,
7 consumption, distribution, or storage for use or consumption of the following:
8 * * *
9 (111) Eligible purchases made during the annual sales tax holidays as
10 provided in R.S. 47:305.54, 305.58, and 305.62.
11 * * *
12 §321.1 Imposition of tax
13 * * *
14 I. Notwithstanding any other provision of law to the contrary, including but
15 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
16 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
17 levied pursuant to the provisions of this Section, except for the retail sale, use,
18 consumption, distribution, or storage for use or consumption of the following:
19 * * *
20 (111) Eligible purchases made during the annual sales tax holidays as
21 provided in R.S. 47:305.54, 305.58, and 305.62.
22 * * *
23 §331. Imposition of tax
24 * * *
25 V. Notwithstanding any other provision of law to the contrary, including but
26 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
27 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
28 levied pursuant to the provisions of this Section, except for the retail sale, use,
29 consumption, distribution, or storage for use or consumption of the following:
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Coding: Words which are struck through are deletions from existing law;
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SLS 19RS-627 ORIGINAL
1 * * *
2 (111) Eligible purchases made during the annual sales tax holidays as
3 provided in R.S. 47:305.54, 305.58, and 305.62.
4 * * *
5 §337.10. Optional exclusions and exemptions
6 * * *
7 P. Any political subdivision authorized by the constitution and laws of
8 this state to levy and impose a sales and use tax may by ordinance or resolution
9 apply the annual sales tax holiday exemptions, provided in R.S. 47:305.54,
10 305.58, and 305.62 to the sales and use tax levied and imposed by the political
11 subdivision.
12 Section 2. This Act shall become effective upon signature by the governor or, if not
13 signed by the governor, upon expiration of the time for bills to become law without signature
14 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
15 vetoed by the governor and subsequently approved by the legislature, this Act shall become
16 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 234 Original 2019 Regular Session Ward
Present law provides for three annual sales tax holidays: hurricane preparedness in May,
general consumer purchases in August, and Second Amendment in September.
Proposed law expands the general sales tax holiday by one day and moves all three holidays
to the last consecutive Friday, Saturday, and Sunday in July.
Present law provides that the general sales tax holiday applies to the first $2,500 of the
purchase price of eligible items, the first $1,500 of hurricane preparedness supplies, and the
entire purchase price of eligible items purchased during the Second Amendment holiday.
Proposed law provides that all three holidays will apply to the first $2,500 of the purchase
price of any eligible items.
Proposed law provides that consumer purchases eligible for the three holidays do not include
purchases from remote sellers.
Proposed law authorizes local sales tax authorities to participate in the holiday by ordinance
or resolution provided that the secretary of revenue is notified at least 60 days before the
beginning of the holiday.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 234
SLS 19RS-627 ORIGINAL
Present law suspends all three sales tax holidays until July 1, 2025.
Proposed law adds the sales tax holidays to the list of currently applicable tax exemptions.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:305.54(B), 305.58(A)(1), (2)(b), and (F), and 305.62(B)(1) and (2); adds
R.S. 47:302(BB)(110), 321(P)(111), 321.1(I)(111), 331(V)(111), and 337.10(P))
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.