HLS 21RS-908 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 486
BY REPRESENTATIVE DEVILLIER
TAX/SALES-USE-EXEMPT: (Constitutional Amendment) Provides relative to state sales
and use tax exemptions for food for home consumption, utilities for residential use,
and prescription drugs
1 A JOINT RESOLUTION
2Proposing to repeal Article VII, Section 2.2 of the Constitution of Louisiana, to remove state
3 sales and use tax exemptions for food for home consumption, certain utilities for
4 residential use, and prescription drugs; to provide for submission of the proposed
5 amendment to the electors; and to provide for related matters.
6 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7elected to each house concurring, that there shall be submitted to the electors of the state of
8Louisiana, for their approval or rejection in the manner provided by law, a proposal to repeal
9Article VII, Section 2.2 of the Constitution of Louisiana.
10 Section 2. Be it further resolved that the provision of the amendment contained in
11this Joint Resolution shall become effective January 1, 2023, and shall be applicable to tax
12years beginning on or after January 1, 2023.
13 Section 3. Be it further resolved that this proposed amendment shall be submitted
14to the electors of the state of Louisiana at the statewide election to be held on November 8,
152022.
16 Section 4. Be it further resolved that on the official ballot to be used at the election,
17there shall be printed a proposition, upon which the electors of the state shall be permitted
18to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
19follows:
Page 1 of 2 HLS 21RS-908 ORIGINAL
HB NO. 486
1 Do you support an amendment to remove the state sales and use tax
2 exemptions for food for home consumption, natural gas, electricity, and
3 water for residential use, and prescription drugs? (January 1, 2023) (Repeals
4 Article VII, Section 2.2)
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)
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