HLS 23RS-487 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 127
BY REPRESENTATIVE HUGHES
TAX/STATE: Exempts from state excise and sales and use taxes items given free of charge
as samples at conventions, trade shows, and similar events
1 AN ACT
2To amend and reenact R.S. 47:854(A) and (B) and 855 and to enact R.S. 26:421(F) and R.S.
3 47:302(BB)(119), 305.79, 321(P)(120), 321.1(I)(120), and 331(V)(120), relative to
4 state excise and sales and use taxes; to provide for exemptions from such taxes; to
5 exempt from such taxes the furnishing of alcoholic beverages, products otherwise
6 subject to the state tobacco tax, and other items at no charge as samples at, or in
7 conjunction with, conferences, conventions, expositions, trade shows, and similar
8 events; to terminate the exemptions on a certain date; and to provide for related
9 matters.
10Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 26:421(F) is hereby enacted to read as follows:
12 §421. Exempt products
13 * * *
14 F.(1) No tax imposed pursuant to the provisions of this Chapter shall apply
15 to the furnishing of an alcoholic beverage at no charge as a sample at, or in
16 conjunction with, a conference, convention, exposition, trade show, professional or
17 trade association event, business or professional meeting, corporate event, or
18 exhibition of any kind held in this state.
19 (2) The exemption provided for in this Subsection shall terminate on August
20 1, 2033, and shall have no effect on and after that date.
Page 1 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-487 ORIGINAL
HB NO. 127
1 Section 2. R.S. 47:854(A) and (B) and 855 are hereby amended and reenacted and
2R.S. 47:302(BB)(119), 305.79, 321(P)(120), 321.1(I)(120), and 331(V)(120) are hereby
3enacted to read as follows:
4 §302. Imposition of tax
5 * * *
6 BB. Notwithstanding any other provision of law to the contrary, including
7 but not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
8 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
9 levied pursuant to the provisions of this Section, except for the retail sale, use,
10 consumption, distribution, or storage for use or consumption of the following:
11 * * *
12 (119) Items furnished at no charge as samples at conferences, conventions,
13 expositions, trade shows, or similar events as provided in R.S. 47:305.79.
14 * * *
15 §305.79. Exemption; samples given at conventions or trade shows
16 A. The sales and use tax imposed by the state of Louisiana shall not apply
17 to the furnishing of an item at no charge as a sample at, or in conjunction with, a
18 conference, convention, exposition, trade show, professional or trade association
19 event, business or professional meeting, corporate event, or exhibition of any kind
20 held in this state.
21 B. The exemption provided for in this Section shall terminate on August 1,
22 2033, and shall have no effect on and after that date.
23 * * *
24 §321. Imposition of tax
25 * * *
26 P. Notwithstanding any other provision of law to the contrary, including but
27 not limited to any contrary provisions of this Chapter, beginning July 1, 2018,
28 through June 30, 2025, there shall be no exemptions and no exclusions to the tax
Page 2 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-487 ORIGINAL
HB NO. 127
1 levied pursuant to the provisions of this Section, except for the retail sale, use,
2 consumption, distribution, or storage for use or consumption of the following:
3 * * *
4 (120) Items furnished at no charge as samples at conferences, conventions,
5 expositions, trade shows, or similar events as provided in R.S. 47:305.79.
6 * * *
7 §321.1. Imposition of tax
8 * * *
9 I. 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 (120) Items furnished at no charge as samples at conferences, conventions,
16 expositions, trade shows, or similar events as provided in R.S. 47:305.79.
17 * * *
18 §331. Imposition of tax
19 * * *
20 V. 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 (120) Items furnished at no charge as samples at conferences, conventions,
27 expositions, trade shows, or similar events as provided in R.S. 47:305.79.
28 * * *
Page 3 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-487 ORIGINAL
HB NO. 127
1 §854. Declaration of intent and purpose of Chapter
2 A. It is the intent and purpose of this Chapter to levy an excise tax on all
3 cigars, cigarettes, and smoking tobacco, as defined in this Chapter, sold, used,
4 consumed, handled, or distributed in this state, except as provided in R.S. 47:855,
5 and to collect same from the dealer who first sells, uses, consumes, handles, or
6 distributes the same in the state of Louisiana.
7 B. It is further the intent and purpose of this Chapter that, except as provided
8 in R.S. 47:855, where a dealer gives away cigars, cigarettes, or smoking tobacco for
9 advertising or any other purpose whatsoever the products shall be taxed in the same
10 manner as if they were sold, used, consumed, handled, or distributed in this state;
11 however, for the taxable periods beginning on and after January 1, 2013, through
12 December 31, 2025, this shall not be construed to include cigars or pipe tobacco, as
13 defined and appropriately labeled in accordance with the Federal Food, Drug, and
14 Cosmetic Act, the Family Smoking Prevention and Tobacco Control Act, also known
15 as the Tobacco Control Act, and all applicable state laws, federal laws, and
16 regulations, sampled on the premises of convention facilities during the convention
17 of the International Premium Cigar and Pipe Retailers Association.
18 * * *
19 §855. Exemption from tax
20 A. Smoking and chewing tobacco purchased by or for state institutions for
21 issue to the inmates of the same is hereby exempted from the taxes levied by this
22 Chapter, provided; however, nothing in this Section Subsection shall be construed
23 to exempt the tax on manufactured cigarettes and cigars.
24 B.(1) No tax levied by this Chapter shall apply to the furnishing of a product
25 at no charge as a sample at, or in conjunction with, a conference, convention,
26 exposition, trade show, professional or trade association event, business or
27 professional meeting, corporate event, or exhibition of any kind held in this state.
28 (2) The exemption provided for in this Subsection shall terminate on August
29 1, 2033, and shall have no effect on and after that date.
Page 4 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-487 ORIGINAL
HB NO. 127
1 Section 3. The provisions of Sections 1 and 2 of this Act shall apply to taxable
2periods beginning on or after August 1, 2023.
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 127 Original 2023 Regular Session Hughes
Abstract: Exempts from state excise and sales and use taxes, for a period of ten years, the
furnishing of items free of charge as samples at, or in conjunction with, conventions,
trade shows, and similar events.
Proposed law exempts from state sales and use tax the furnishing of an item at no charge as
a sample at, or in conjunction with, a conference, convention, exposition, trade show,
professional or trade association event, business or professional meeting, corporate event,
or exhibition of any kind held in La.
Proposed law exempts from state excise tax the furnishing of an alcoholic beverage at no
charge as a sample at, or in conjunction with, a conference, convention, exposition, trade
show, professional or trade association event, business or professional meeting, corporate
event, or exhibition of any kind held in La.
Proposed law exempts from the state tobacco tax the furnishing of a product at no charge as
a sample at, or in conjunction with, a conference, convention, exposition, trade show,
professional or trade association event, business or professional meeting, corporate event,
or exhibition of any kind held in La.
Present law exempts from the tobacco tax, through Dec. 31, 2025, cigars and pipe tobacco
sampled on the premises of convention facilities during the convention of the International
Premium Cigar and Pipe Retailers Association. Proposed law repeals present law.
Proposed law applies to taxable periods beginning on or after Aug. 1, 2023.
Proposed law terminates the exemptions provided for in proposed law on Aug. 1, 2033.
(Amends R.S. 47:854(A) and (B) and 855; Adds R.S. 26:421(F) and R.S. 47:302(BB)(119),
305.79, 321(P)(120), 321.1(I)(120), and 331(V)(120))
Page 5 of 5
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.