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.
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))