HLS 20RS-1439 ORIGINAL
2020 Regular Session
HOUSE CONCURRENT STUDY REQUEST NO. 4
BY REPRESENTATIVE FREEMAN
TAX/SALES-USE, LOCAL-EXEM: Requests the House Committee on Ways and Means
and the Senate Committee on Revenue and Fiscal Affairs to study the effects of a
sales and use tax exemption for feminine hygiene products and diapers
1 A CONCURRENT STUDY REQUEST
2To the House Committee on Ways and Means and the Senate Committee on Revenue and
3 Fiscal Affairs to meet and to function as a joint committee to study the effects of a
4 sales and use tax exemption for feminine hygiene products and diapers and to report
5 the findings of the joint committee to the legislature prior to the convening of the
6 2021 Regular Session.
7 WHEREAS, the House Committee on Ways and Means, in hearings during the 2020
8Regular Session concerning House Bill No. 328 by Representative Aimee Adatto Freeman,
9discussed the effect a state and local sales and use tax exemption for feminine hygiene
10products and diapers may have on Louisiana households; and
11 WHEREAS, it is of vital importance to Louisiana consumers and lawmakers to study
12the issue of taxation on feminine hygiene products and diapers and the effect of a sales and
13use tax exemption on such products.
14 THEREFORE, the Legislature of Louisiana requests the House Committee on Ways
15and Means and the Senate Committee on Revenue and Fiscal Affairs to meet and to function
16as a joint committee to study effects of a sales and use tax exemption for feminine hygiene
17products and diapers and to report the findings of the joint committee to the legislature prior
18to the convening of the 2021 Regular Session.
Page 1 of 2 HLS 20RS-1439 ORIGINAL
HCSR NO. 4
1 THEREFORE, the Legislature of Louisiana further requests the study include a
2report of the sales of feminine hygiene products and diapers in Louisiana for the current
3calendar year.
4 THEREFORE, the Legislature of Louisiana further requests the study also include
5a report of the states that have eliminated sales and use tax on feminine hygiene products and
6diapers and the fiscal impact of removing the sales and use tax on feminine hygiene products
7and diapers in those states.
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)]
HCSR 4 Original 2020 Regular Session Freeman
Requests the House Committee on Ways and Means and the Senate Committee on Revenue
and Fiscal Affairs to meet and function as a joint committee to study the effects of a sales
and use tax exemption for feminine hygiene products and diapers and to report the findings
of the joint committee to the legislature prior to the convening of the 2021 R.S.
Page 2 of 2