HASBSB172 TYLERT 3352
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 172 2021 Regular Session Ward
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX EXEMPTIONS. Reinstates the state sales tax exemption on sales of
construction materials to Habitat for Humanity affiliates. (7/1/21)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Creates a state sales and use tax exemption for the sale of construction
materials sold to animal shelters when the materials are intended for use in
constructing new animal shelters and construction begins between July 1,
2021 and June 30, 2025.
2. Makes technical changes.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
SB 172 Reengrossed 2021 Regular Session Ward
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%
Present law provides for certain state sales and use tax exemptions and exclusions. Further
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, and provides a list of exemptions currently
effective.
Present law suspends the effectiveness of 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.
Proposed law adds the sales and use tax exemption for 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 to the exclusive list of currently effective sales
tax exemptions, effective October 1, 2021.
Proposed law exempts the sale of construction materials for animal shelters when the
materials are intended for use in constructing new animal shelters and construction begins
between July 1, 2021 and June 30, 2025. Further adds this exemption to the exclusive list
of currently effective sales tax exemptions, effective October 1, 2021.
Effective July 1, 2021.
(Amends R.S. 47:305.59; Adds R.S. 47:302(BB)(114), 305.59, 321(P)(115), 321.1(I)(115),
and 331(V)(115))
______________________
Thomas L. Tyler
Deputy Chief of Staff
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