2021 Regular Session ENROLLED
SENATE BILL NO. 77
BY SENATOR MIZELL
1 AN ACT
2 To amend and reenact R.S. 47:301(10)(i) and to enact R.S. 47:302(BB)(114), 321(P)(115),
3 321.1(I)(115), and 331(V)(115), relative to sales and use tax exemptions; to exempt
4 purchases of certain school buses to be used by elementary and secondary schools
5 from sales and use tax; to provide for effectiveness; and to provide for related
6 matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:301(10)(i) is hereby amended and reenacted and R.S.
9 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and 331(V)(115) are enacted to read as
10 follows:
11 §301. Definitions
12 As used in this Chapter the following words, terms, and phrases have the
13 meanings ascribed to them in this Section, unless the context clearly indicates a
14 different meaning:
15 * * *
16 (10) * * *
17 (i) The term "sale at retail" does not include the purchase of a new school bus
18 or a used school bus which that is less than five years old by an independent
19 operator, when such the bus is to be used exclusively in a public school system for
20 public elementary or secondary schools, public elementary or secondary
21 laboratory schools that are operated by a public college or university, or
22 nonpublic elementary or secondary schools approved by the State Board of
23 Elementary and Secondary Education. As used in this Subparagraph, "school
24 bus" includes only a bus that meets or exceeds the safety specifications for
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1 school buses established by the state Department of Education, is painted
2 national school bus chrome in the shade designated by the State Board of
3 Elementary and Secondary Education, and is purchased from a dealer licensed
4 under the provisions of R.S. 32:791 or 1254. This exclusion shall apply to all sales
5 and use taxes levied by any local political subdivision.
6 * * *
7 §302. Imposition of tax
8 * * *
9 BB. Notwithstanding any other provision of law to the contrary, including but
10 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
11 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
12 levied pursuant to the provisions of this Section, except for the retail sale, use,
13 consumption, distribution, or storage for use or consumption of the following:
14 * * *
15 (114) Purchases of school buses that are new or less than five years old
16 as provided in R.S. 47:301(10)(i).
17 * * *
18 §321. Imposition of tax
19 * * *
20 P. Notwithstanding any other provision of law to the contrary, including but
21 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
22 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
23 levied pursuant to the provisions of this Section, except for the retail sale, use,
24 consumption, distribution, or storage for use or consumption of the following:
25 * * *
26 (115) Purchases of school buses that are new or less than five years old
27 as provided in R.S. 47:301(10)(i).
28 * * *
29 §321.1. Imposition of tax
30 * * *
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1 I. Notwithstanding any other provision of law to the contrary, including but
2 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
3 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
4 levied pursuant to the provisions of this Section, except for the retail sale, use,
5 consumption, distribution, or storage for use or consumption of the following:
6 * * *
7 (115) Purchases of school buses that are new or less than five years old
8 as provided in R.S. 47:301(10)(i).
9 * * *
10 §331. Imposition of tax
11 * * *
12 V. 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 * * *
18 (115) Purchases of school buses that are new or less than five years old
19 as provided in R.S. 47:301(10)(i).
20 * * *
21 Section 2. This Act shall become effective on July 1, 2021.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
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