SLS 21RS-417 REENGROSSED
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 REENGROSSED
1 (114) Beginning October 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 October 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 October 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 REENGROSSED
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 October 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 was prepared by Martha Hess. The following digest,
which does not constitute a part of the legislative instrument, was prepared
by Tammy Crain-Waldrop.
DIGEST
SB 172 Reengrossed 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 Humanity affiliates, the Fuller Center for
Housing, 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 Humanity affiliates, the Fuller Center for Housing, 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 October 1, 2021.
Effective July 1, 2021.
(Adds R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115))
Summary of Amendments Adopted by Senate
Senate Floor Amendments to engrossed bill
1. Changes effective date of tax exemptions from 7/1/21 to 10/1/21.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.