ENROLLED
ACT No. 62
2023 Regular Session
HOUSE BILL NO. 161
BY REPRESENTATIVES KERNER, BAGLEY, BOURRIAQUE, BROWN, CORMIER,
COX, FARNUM, FONTENOT, GAROFALO, GOUDEAU, GREEN, HORTON,
MAGEE, MCFARLAND, SCHEXNAYDER, AND SCHL EGEL
1 AN ACT
2 To amend and reenact R.S. 47:305.20(A), to enact R.S. 47:337.9(D)(15.1), and to repeal
3 R.S. 47:305.20(G) and 337.10(N), relative to exemptions from sales and use taxes
4 imposed by political subdivisions of the state; to provide relative to the local sales
5 and use tax exemption for purchases by Louisiana commercial fishermen and certain
6 seafood processing facilities; to enact the exemption as a mandatory exemption; to
7 repeal provisions establishing the exemption as an optional exemption; to provide
8 for terms designated as "key words" that are associated with certain local sales and
9 use tax exemptions; to provide for effectiveness; and to provide for related matters.
10 Be it enacted by the Legislature of Louisiana:
11 Section 1. R.S. 47:305.20(A) is hereby amended and reenacted and R.S.
12 47:337.9(D)(15.1) is hereby enacted to read as follows:
13 §305.20. Exclusions and exemptions; Louisiana commercial fishermen
14 A. A Louisiana resident, domiciled in Louisiana, who possesses such valid
15 Louisiana commercial fishing license(s) as may be necessary for commercial fishing
16 ventures, including but not limited to a vessel license issued pursuant to R.S. 56:304,
17 and who is an owner of a vessel operated primarily for the conduct of commercial
18 fishing as a trade or business and which the Louisiana Department of Wildlife and
19 Fisheries determines will be predominantly and principally used for commercial
20 fishing ventures and whose catch is for human consumption shall be exempt from
21 state the sales, use, lease, and services taxes imposed by any taxing authority. The
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 161 ENROLLED
1 exemption shall comport with the provisions of as set forth in Subsection C of this
2 Section. Possession of a commercial fishing license issued by the Department of
3 Wildlife and Fisheries shall not be used as the sole determination that a vessel will
4 be used predominantly and principally for commercial fishing ventures. This
5 exemption shall also apply to facilities which process the catch from owners of
6 commercial fishing vessels for which this exemption is granted when such vessels
7 are owned by, or leased or contracted exclusively to, the seafood processing facility.
8 * * *
9 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
10 exemptions applicable
11 * * *
12 D.
13 * * *
14 (15.1) R.S. 47:305.20, "key words": Louisiana commercial fishermen and
15 certain seafood processing facilities.
16 * * *
17 Section 2. R.S. 47:305.20(G) and 337.10(N) are hereby repealed in their entirety.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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are additions.