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.
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))