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))