RÉSUMÉ DIGEST
ACT 166 (SB 77) 2021 Regular Session Mizell
Prior law imposed 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%
Prior law excluded 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.
New law modifies prior 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.
New 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.
Prior law suspended 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.
New law changes prior 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))