Louisiana 2019 2019 Regular Session

Louisiana Senate Bill SB4 Comm Sub / Analysis

                    The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 4 Reengrossed	2019 Regular Session	Morrell
Present constitution exempts purchases of food for home consumption, residential utilities, and
prescription drugs from state sales and use tax. 
Proposed constitutional amendment retains provisions of present constitution and creates an
additional exemption from state sales and use tax for purchases of diapers and feminine hygiene
products for personal use beginning January 1, 2021. 
Specifies submission of the amendment to the voters at the statewide election to be held on October
12, 2019.
(Adds Const. Art. VII, Sec. 2.2(D))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Finance to the engrossed bill
1. Changes effective date from January 1, 2020 to January 1, 2021.