The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Martha S. Hess.
DIGEST
SB 172 Engrossed 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 July 1, 2021.
(Adds R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115))