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 486 Original 2021 Regular Session DeVillier
Abstract: Removes the state sales and use tax exemptions for food for home consumption, certain
utilities for residential use, and prescription drugs.
Present constitution provides that food for home consumption, natural gas, electricity, and water sold
directly to the consumer for residential use and prescription drugs are exempt from state sales and
use tax.
Proposed constitutional amendment repeals present constitution.
Provides for submission of the proposed amendment to the voters at the statewide election to be held
Nov. 8, 2022.
Effective Jan. 1, 2023 and applicable to tax years beginning on or after Jan. 1, 2023.
(Repeals Const. Art. VII, ยง2.2)