SLS 21RS-417 ORIGINAL
2021 Regular Session
SENATE BILL NO. 172
BY SENATOR WARD
TAX EXEMPTIONS. Reinstates the state sales tax exemption on sales of construction
materials to Habitat for Humanity affiliates. (7/1/21)
1 AN ACT
2 To enact R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115), relative to
3 state sales and use tax exemptions for charitable residential construction materials;
4 to exempt the sale of construction materials for charitable residential construction
5 from state sales and use tax; to provide for an effective date; and to provide for
6 related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115) are
9 hereby enacted to read as follows:
10 §302. Imposition of tax
11 * * *
12 BB. Notwithstanding any other provision of law to the contrary, including but
13 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
14 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
15 levied pursuant to the provisions of this Section, except for the retail sale, use,
16 consumption, distribution, or storage for use or consumption of the following:
17 * * *
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 172
SLS 21RS-417 ORIGINAL
1 (114) Beginning July 1, 2021, sales of construction materials for
2 charitable residential construction as provided for in R.S. 47:305.59.
3 * * *
4 §321. Imposition of tax
5 * * *
6 P. Notwithstanding any other provision of law to the contrary, including but
7 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
8 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
9 levied pursuant to the provisions of this Section, except for the retail sale, use,
10 consumption, distribution, or storage for use or consumption of the following:
11 * * *
12 (115) Beginning July 1, 2021, sales of construction materials for
13 charitable residential construction as provided for in R.S. 47:305.59.
14 * * *
15 §321.1. Imposition of tax
16 * * *
17 I. Notwithstanding any other provision of law to the contrary, including but
18 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
19 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
20 levied pursuant to the provisions of this Section, except for the retail sale, use,
21 consumption, distribution, or storage for use or consumption of the following:
22 * * *
23 (115) Beginning July 1, 2021, sales of construction materials for
24 charitable residential construction as provided for in R.S. 47:305.59.
25 * * *
26 §331. Imposition of tax
27 * * *
28 V. Notwithstanding any other provision of law to the contrary, including but
29 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 172
SLS 21RS-417 ORIGINAL
1 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
2 levied pursuant to the provisions of this Section, except for the retail sale, use,
3 consumption, distribution, or storage for use or consumption of the following:
4 * * *
5 (115) Beginning July 1, 2021, sales of construction materials for
6 charitable residential construction as provided for in R.S. 47:305.59.
7 * * *
8 Section 2. This Act shall become effective on July 1, 2021; if vetoed by the governor
9 and subsequently approved by the legislature, this Act shall become effective on July 1,
10 2021, or the day following such approval by the legislature whichever is later.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 172 Original 2021 Regular Session Ward
Present law suspends the state sales tax exemption on the sale of construction materials for
charitable residential construction by Habitat for the Homeless, the Fuller Center and the
Make it Right Foundation, until June 30, 2025.
Proposed law will exempt the sale of construction materials for charitable residential
construction by Habitat for the Homeless, the Fuller Center and the Make it Right
Foundation from all state sales tax by addition of the exemption to the exclusive list of
effective sales tax exemptions.
Effective July 1, 2021.
(Adds R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.