HLS 23RS-582 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 203
BY REPRESENTATIVE DEVILLIER
TAX/SALES-USE-EXEMPT: (Constitutional Amendment) Provides relative to state sales
and use tax exemptions for food for home consumption, residential utilities, and
prescription drugs
1 A JOINT RESOLUTION
2Proposing to repeal Article VII, Section 2.2 of the Constitution of Louisiana, relative to state
3 sales and use tax exemptions; to eliminate the state sales and use tax exemptions for
4 food for home consumption, certain utilities for residential use, and prescription
5 drugs; to provide for submission of the proposed amendment to the electors; and to
6 provide for related matters.
7 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
8elected to each house concurring, that there shall be submitted to the electors of the state of
9Louisiana, for their approval or rejection in the manner provided by law, a proposal to repeal
10Article VII, Section 2.2 of the Constitution of Louisiana.
11 Section 2. Be it further resolved that the provisions of the amendment contained in
12this Joint Resolution shall become effective January 1, 2024.
13 Section 3. Be it further resolved that this proposed amendment shall be submitted
14to the electors of the state of Louisiana at the statewide election to be held on October 14,
152023.
16 Section 4. Be it further resolved that on the official ballot to be used at the election,
17there shall be printed a proposition, upon which the electors of the state shall be permitted
18to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
19follows:
20 Do you support an amendment to do away with the state sales and use tax
21 exemptions provided in the constitution for food for home consumption;
Page 1 of 2 HLS 23RS-582 ORIGINAL
HB NO. 203
1 natural gas, electricity, and water for residential use; and prescription drugs?
2 (January 1, 2024) (Repeals Article VII, Section 2.2)
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 203 Original 2023 Regular Session DeVillier
Abstract: Repeals the state sales and use tax exemptions for food for home consumption,
certain utilities for residential use, and prescription drugs.
Present constitution provides that food for home consumption; natural gas, electricity, and
water sold directly to the consumer for residential use; and prescription drugs are exempt
from state sales and use tax.
Proposed constitutional amendment repeals present constitution.
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Oct. 14, 2023.
Effective Jan. 1, 2024.
(Repeals Const. Art. VII, ยง2.2)
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