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 Engrossed 2022 Regular Session Bacala
Abstract: Reduces the rate of the temporary state sales and use tax from 0.45% to 0.15% over a
two-year period beginning July 1, 2023, through June 30, 2025.
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 0.15%
over a two-year period as follows:
(1)Beginning July 1, 2023, through June 30, 2024, from .45% to 0.30% .
(2)Beginning July 1, 2024, through June 30, 2025, from .30% to 0.15% .
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))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the original
bill:
1. Change the reduction in the temporary state sales tax rate from a one-time reduction of
.010% to a 0.30% reduction over a two-year period beginning July 1, 2023, through June
30, 2025, by reducing the rate 0.15% each year beginning on July 1 of each year.