The original instrument was prepared by Leonore Heavey. The following digest,
which does not constitute a part of the legislative instrument, was prepared by Cathy
R. Wells.
DIGEST
SB 5 Re-Reengrossed 2019 Regular Session Morrell
Present law exempts purchases of food for home consumption, residential utilities, and prescription
drugs from state sales and use tax.
Proposed law retains present law exemptions and further exempts purchases of diapers and feminine
hygiene products for personal use from state sales and use tax.
Proposed law authorizes political subdivisions to apply all or part of the exemption to local sales and
use taxes.
Proposed law provides definitions for diapers and hygiene products to which the exemption applies.
Present law provides the exclusive list of state sales and use tax exemptions applicable until July 1,
2025.
Proposed law adds the exemption for purchases of diapers and feminine hygiene products for
personal use to the list of applicable state sales and use tax exemptions.
Effective January 1, 2021.
(Adds R.S. 47:302(BB)(110), 305.72, 321(P)(111), 321.1(I)(111), 331(V)(111), and 337.10(P))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Adds the exemption as an optional exemption to the Uniform Local Sales Tax Code.
2. Adds bill number for proposed constitutional amendment.
Committee Amendments Proposed by Senate Committee on Finance to the engrossed bill
1. Changes effective date from January 1, 2020 to January 1, 2021.
Senate Floor Amendments to reengrossed bill 1. Removes adoption of constitutional amendment contingency provision.