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. 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.