HLS 21RS-29 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 5
BY REPRESENTATIVE RISER
TAX/SALES-USE-EXEMPT: Provides for the effectiveness of the Annual Louisiana Sales
Tax Holidays
1 AN ACT
2To amend and reenact R.S. 47:302(BB)(113), 321(P)(114), 321.1(I)(114), and 331(V)(114)
3 and to repeal R.S. 47:305.74, relative to sales and use tax exemptions; to provide for
4 the Annual Louisiana Sales Tax Holidays; to provide for effectiveness; to provide
5 for limitations and requirements; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:302(BB)(113), 321(P)(114), 321.1(I)(114), and 331(V)(114) are
8hereby amended and reenacted to read as follows:
9 §302. Imposition of tax
10 * * *
11 BB. Notwithstanding any other provision of law to the contrary, including
12 but not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
13 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
14 levied pursuant to the provisions of this Section, except for the retail sale, use,
15 consumption, distribution, or storage for use or consumption of the following:
16 * * *
17 (113) Purchases of tangible personal property pursuant to the sales tax
18 holiday as provided in R.S. 47:305.74 which qualify for the Annual Louisiana Sales
19 Tax Holidays exemption as provided in R.S. 47:305.54.
20 * * *
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are additions. HLS 21RS-29 ORIGINAL
HB NO. 5
1 §321. Imposition of tax
2 * * *
3 P. Notwithstanding any other provision of law to the contrary, including but
4 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
5 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
6 levied pursuant to the provisions of this Section, except for the retail sale, use,
7 consumption, distribution, or storage for use or consumption of the following:
8 * * *
9 (114) Purchases of tangible personal property pursuant to the sales tax
10 holiday as provided in R.S. 47:305.74 which qualify for the Annual Louisiana Sales
11 Tax Holidays exemption as provided in R.S. 47:305.54.
12 * * *
13 §321.1. Imposition of tax
14 * * *
15 I. Notwithstanding any other provision of law to the contrary, including but
16 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
17 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
18 levied pursuant to the provisions of this Section, except for the retail sale, use,
19 consumption, distribution, or storage for use or consumption of the following:
20 * * *
21 (114) Purchases of tangible personal property pursuant to the sales tax
22 holiday as provided in R.S. 47:305.74 which qualify for the Annual Louisiana Sales
23 Tax Holidays exemption as provided in R.S. 47:305.54.
24 * * *
25 §331. Imposition of tax
26 * * *
27 V. Notwithstanding any other provision of law to the contrary, including but
28 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
29 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
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HB NO. 5
1 levied pursuant to the provisions of this Section, except for the retail sale, use,
2 consumption, distribution, or storage for use or consumption of the following:
3 * * *
4 (114) Purchases of tangible personal property pursuant to the sales tax
5 holiday as provided in R.S. 47:305.74 which qualify for the Annual Louisiana Sales
6 Tax Holidays exemption as provided in R.S. 47:305.54.
7 * * *
8 Section 2. R.S. 47:305.74 is hereby repealed in its entirety.
9 Section 3. This Act shall become effective upon signature by the governor or, if not
10signed by the governor, upon expiration of the time for bills to become law without signature
11by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
12vetoed by the governor and subsequently approved by the legislature, this Act shall become
13effective 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 5 Original 2021 Regular Session Riser
Abstract: Provides for the effectiveness of the Annual Louisiana Sales Tax Holidays.
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 provides for a variety of exemptions and exclusions applicable to state sales and
use taxes.
Present law authorizes annual state sales tax holidays, known as the Annual La. Sales Tax
Holidays which exempt the first $2,500 of the sales price of any consumer purchases from
state sales and use tax.
Present law provides the holidays occur on the first consecutive Friday and Saturday of
August of each year.
Present law suspends numerous exemptions from the four levies of state sales and use tax
(R.S. 47:302, 321, 321.1, and 331) through June 30, 2025.
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HB NO. 5
Present law suspends effectiveness of the Annual La. Sales Tax Holidays exemption through
June 30, 2025, thereby making these items subject to state sales and use tax.
Proposed law adds the Annual La. Sales Tax Holidays exemption to the list of exemptions
currently effective through June 30, 2025.
Present law provides for a state sales and use tax exemption on the first $2,500 of the sales
price of any consumer purchases of tangible personal property that occurred on Friday, Nov.
20, 2020, and Saturday, Nov. 21, 2020, to provide tax relief for citizens recovering from
Hurricane Laura, Hurricane Delta, and the COVID-19 pandemic.
Proposed law repeals present law.
(Amends R.S. 47:302(BB)(113), 321(P)(114), 321.1(I)(114), and 331(V)(114); Repeals R.S.
47:305.74)
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