HLS 20RS-196 ENGROSSED
2020 Regular Session
HOUSE BILL NO. 328
BY REPRESENTATIVES FREEMAN, EDMONSTON, FREIBERG, HUGHES,
LANDRY, MARCELLE, MOORE, NEWELL, AND WHITE AND SENATORS
BARROW AND MIZELL
TAX/SALES-USE, LOCAL-EXEM: Authorizes an exemption from local sales taxes for
feminine hygiene products and diapers
1 AN ACT
2To enact R.S. 47:337.10(P) and 337.10.2, relative to local sales and use tax exemptions; to
3 authorize local sales and use taxing authorities to exempt certain purchases of
4 feminine hygiene products from local sales and use tax; to authorize local sales and
5 use taxing authorities to exempt certain purchases of diapers from local sales and use
6 tax; to provide for definitions; to provide for certain requirements; to provide for
7 certain limitations; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:337.10(P) and 337.10.2 are hereby enacted to read as follows:
10 §337.10. Optional exclusions and exemptions
11 * * *
12 P. As provided for in R.S. 47:337.10.2, a political subdivision may by
13 ordinance or resolution exempt purchases of feminine hygiene products, diapers, or
14 both for personal use from all or part of the sales and use tax levied by the political
15 subdivision.
16 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-196 ENGROSSED
HB NO. 328
1 §337.10.2. Local sales and use tax; feminine hygiene products and diapers;
2 definitions
3 A. Any political subdivision may by ordinance or resolution exempt
4 purchases of feminine hygiene products, diapers, or both for individual personal use
5 from all or part of the sales and use tax levied by the political subdivision.
6 B. For purposes of this Section:
7 (1) "Diaper" means any absorbent diaper or undergarment used for
8 incontinence in adults and any absorbent diaper or undergarment designed to be
9 worn by a child who cannot yet control bladder or bowel movements.
10 (2) "Feminine hygiene product" means tampons, menstrual pads, sanitary
11 napkins, panty liners, menstrual sponges, and menstrual cups, including disposable
12 and washable versions of these items.
13 C. This Section shall only apply to taxable periods through December 31,
14 2021.
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)]
HB 328 Engrossed 2020 Regular Session Freeman
Abstract: Allows for authorization of an optional local sales and use tax exemption for
feminine hygiene products and diapers.
Present constitution provides that the governing authority of any local governmental
subdivision or school board may levy and collect a sales and use tax on tangible personal
property.
Present law provides for a list of optional local sales and use tax exemptions.
Proposed law provides for authorization of a political subdivision to exempt the sales of
feminine hygiene products, diapers, or both from local sales and use tax.
Proposed law provides that the local sales and use tax exemption must be established by the
political subdivision by ordinance or resolution.
Proposed law provides that the local sales and use tax exemption may be for an amount
equal to all or part of the local sales and use tax levied.
Proposed law provides for definitions of feminine hygiene products and diapers.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 20RS-196 ENGROSSED
HB NO. 328
Proposed law provides the exemption shall apply to taxing periods through Dec. 31, 2021.
(Adds R.S. 47:337.10(P) and 337.10.2)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add a provision limiting the local option exemption to apply to taxable periods
through Dec. 31, 2021.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.