RDCSB5 3945 2952
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
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.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
re-reengrossed bill:
1. Make technical changes.
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