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 429 Original 2021 Regular Session Geymann
Abstract: Excludes sales of school paraphernalia made by third-party vendors on behalf of certain
schools from state and local sales and use taxes.
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible personal
property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47:321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Present law authorizes local governmental subdivisions and political subdivisions to levy sales and
use taxes on the sale, use, lease, or rental of tangible personal property at varying rates.
Present law provides for certain state and local sales and use tax exemptions and exclusions.
Present law excludes from state and local sales and use tax, sales of tangible personal property by
certain parochial and private elementary and secondary schools or by students, administrators,
teachers, or other employees of the school, if the money from those sales, is used to support the
school or its program or curricula.
Proposed law retains present law but extends the exclusion to sales by authorized third-party vendors
on behalf of schools when the tangible personal property is school paraphernalia.
(Amends R.S. 47:301(10)(q)(i))