DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 438 Original 2022 Regular Session Bacala
Abstract: Reduces the rate of the temporary state sales and use tax from 0.45% to 0.35%.
Present law imposes a 0.45% state sales and use tax on the sale, use, consumption, storage, or lease
of tangible personal property and certain services in La. The imposition of the tax expires on June
30, 2025.
Proposed law reduces the rate of the temporary state sales and use tax levy from 0.45% to 0.35%.
Present law establishes a variety of exclusions and exemptions applicable to state sales and use tax.
Proposed law retains present law.
Effective July 1, 2022.
(Amends R.S. 47:321.1(A), (B), and (C))