The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 77 Original 2021 Regular Session Mizell
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%
R.S. 51:1286 - .03%
Present law excludes purchases of new school buses or used school buses that are less than five years
old that are purchased by an independent operator and used exclusively in public school systems
from state and local sales and use tax.
Proposed law modifies present law exemption to apply to all purchases of new school buses or used
school buses that are less than five years old to buses that will be used exclusively for public
elementary or secondary schools, public elementary or secondary laboratory schools that are operated
by a public college or university, or nonpublic elementary or secondary schools approved by BESE.
Proposed law provides that to qualify for this exemption a school bus must meet or exceed the safety
specifications for school buses established by the state DOE, must be painted national school bus
chrome in the shade designated by BESE, and must be purchased from a licensed new or used
vehicle dealer.
Present law suspends numerous exemptions and exclusion from the four levies of state sales and use
tax (R.S. 47:302, 321, 321.1, and 331) through June 30, 2025, including the exclusion for purchases
of new school buses or used school buses that are less than five years old.
Proposed law changes present law by adding the exclusion for purchases of new school buses or used
school buses that are less than five years old to the list of state sales and use tax exemptions and
exclusions that are effective through June 30, 2025.
Effective July 1, 2021.
(Amends R.S. 47:301(10)(i); adds R.S. 47:302(BB)(114), 321(P)(115), 321.1(I)(115), and
331(V)(115))