The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 85 Engrossed 2019 Regular Session Barrow
Proposed law provides an exemption from state sales and use tax for purchases of textbooks or
instructional materials that are required or recommended for use in a course offered by a
postsecondary educational institution in which the purchaser is enrolled.
Proposed law authorizes the secretary of revenue to promulgate rules to provide for the application
of the exemption.
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 postsecondary textbooks and instructional
materials to the list of applicable state sales and use tax exemptions.
Adds (R.S. 47:302(BB)(110), 305.4, 321(P)(111), 321.1(I)(111), and 331(V)(111)).
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Make technical changes.
2. Removes local tax exemption.