HLS 21RS-629 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 165
BY REPRESENTATIVE CORMIER
TAX/SALES-USE, STATE: Provides that the one percent state sales and use tax does not
apply in Plaquemines Parish during a certain period of time
1 AN ACT
2To amend and reenact R.S. 47:321(A)(introductory paragraph) and to enact R.S. 47:321(R),
3 relative to state sales and use tax; to provide that the one percent state sales and use
4 tax levied on certain transactions in Plaquemines Parish does not apply during a
5 certain period of time; to provide for notification requirements; to provide for
6 applicability; to provide for an effective date; and to provide for related matters.
7 Notice of intention to introduce this Act has been published
8 as provided by Article III, Section 13 of the Constitution of
9 Louisiana.
10Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 47:321(A)(introductory paragraph) is hereby amended and reenacted
12and R.S. 47:321(R) is hereby enacted to read as follows:
13 ยง321. Imposition of tax
14 A. In Except as provided in Subsection R of this Section, in addition to the
15 tax levied by R.S. 47:302(A) and 331(A) and collected under the provisions of
16 Chapter 2 of Subtitle II of this Title, there is hereby levied an additional tax upon the
17 sale at retail, the use, the consumption, the distribution, and the storage for use or
18 consumption in this state of each item or article of tangible personal property, as
19 defined in Chapter 2 of Subtitle II of this Title. The levy of said tax shall be as
20 follows:
21 * * *
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-629 ORIGINAL
HB NO. 165
1 R.(1)(a) Except as provided for in Paragraph (2) of this Subsection,
2 beginning on the first day of the next calendar quarter after the commencement of
3 toll collection on the Judge Perez Bridge, the tax levied pursuant to Subsection A of
4 this Section shall not apply in Plaquemines Parish.
5 (b) No later than ten days after the commencement of the collection of tolls
6 on the Judge Perez Bridge, the Department of Transportation and Development shall
7 notify the Department of Revenue and the Louisiana State Law Institute that
8 collection has commenced.
9 (2) No later than ten days after the cessation of the collection of tolls on the
10 Judge Perez Bridge, the Department of Transportation and Development shall notify
11 the Department of Revenue and the Louisiana State Law Institute that tolls are no
12 longer being collected. Beginning on the first day of the next calendar quarter after
13 notification of cessation as required pursuant to this Paragraph, the tax levied
14 pursuant to Subsection A of this Section shall apply in Plaquemines Parish.
15 Section 2. This Act shall become effective upon signature by the governor or, if not
16signed by the governor, upon expiration of the time for bills to become law without signature
17by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
18vetoed by the governor and subsequently approved by the legislature, this Act shall become
19effective on the day following such approval.
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 165 Original 2021 Regular Session Cormier
Abstract: Provides that the 1% state sales and use tax levy does not apply in Plaquemines
Parish during the collection of toll payments on the Judge Perez Bridge.
Present law (R.S. 47:321) levies a one percent state sales and use tax on all sales and
purchases of tangible personal property.
Proposed law provides that the one percent state sales and use tax levy does not apply in
Plaquemines Parish beginning at the first calendar quarter following the commencement of
toll collection on the Judge Perez Bridge.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 21RS-629 ORIGINAL
HB NO. 165
Proposed law requires the Dept. of Transportation and Development to notify the Dept. of
Revenue and the La. Law Institute no later than ten days after the cessation of tolls on the
Judge Perez Bridge.
Proposed law provides that beginning on the first day of the next calendar quarter after the
Dept. of Transportation and Development notifies the Dept. of Revenue of cessation of tolls
on the Judge Perez Bridge the one percent sales and use tax levy applies in Plaquemines
Parish.
(Amends R.S. 47:321(A)(intro. para.); Adds R.S. 47:321(R))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.