SSHB26 416 645
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 26 2020 Second Extraordinary Session Schexnayder
TAX/SALES-USE-EXEMPT: Establishes a sales tax holiday to provide relief for recovery
as a result of Hurricane Laura and the COVID-19 pandemic (Item #26)
Synopsis of Senate Amendments
1.Adds provisions to the sales tax holiday to provide tax relief for citizens
recovering from Hurricane Delta.
Digest of Bill as Finally Passed by Senate
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible
personal property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47:321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Proposed law authorizes a state sales and use tax exemption (sales tax holiday) on the first
$2,500 of the sales price of any consumer purchases of tangible personal property that occur
on Friday, Nov. 20, 2020, and Saturday, Nov. 21, 2020, in order to provide tax relief for
citizens recovering from Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic.
Proposed law defines "consumer purchases" as purchases of items of tangible personal
property other than vehicles subject to license and title but excludes purchases of meals
furnished for consumption on the premises where purchased, including to-go orders.
Proposed law sets forth requirements for sales in order for the exemption to apply and terms
and conditions for "rain checks", items bought on "layaway", and returns.
Present law suspends numerous exemptions from the four levies of state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) through June 30, 2025; however, some exemptions are
specifically given effectiveness.
Proposed law changes present law by adding the Nov. 20, 2020, and Nov. 21, 2020, sales and
use tax holidays in proposed law to the list of exemptions that are currently effective.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(BB)(113), 305.74, 321(P)(114), 321.1(I)(114), and 331(V)(114))
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