HLS 23RS-1187 ORIGINAL
2023 Regular Session
HOUSE BILL NO. 619
BY REPRESENTATIVE LANDRY
TAX/SALES & USE: Provides for applicability of sales tax to sales of admissions to
certain museums
1 AN ACT
2To amend and reenact R.S. 47:301(14)(b)(i)(aa), relative to sales tax; to provide relative to
3 the definition of "sales of services" for purposes of sales taxes imposed by taxing
4 authorities; to include sales of admissions to certain museums within the definition
5 of "sales of services"; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:301(14)(b)(i)(aa) is hereby amended and reenacted to read as
8follows:
9 ยง301. Definitions
10 As used in this Chapter, the following words, terms, and phrases have the
11 meanings ascribed to them in this Section, unless the context clearly indicates a
12 different meaning:
13 * * *
14 (14) "Sales of services" means and includes the following:
15 * * *
16 (b)(i)(aa) The sale of admissions to places of amusement, to athletic
17 entertainment other than that of schools, colleges, and universities, and recreational
18 events, and the furnishing, for dues, fees, or other consideration of the privilege of
19 access to clubs or the privilege of having access to or the use of amusement,
20 entertainment, athletic, or recreational facilities. Notwithstanding any provision of
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 23RS-1187 ORIGINAL
HB NO. 619
1 this Subparagraph to the contrary, the term "sales of services" shall include the sale
2 of admissions to any museum that has as its primary purpose the showcasing of
3 Louisiana music and which opened to the public on or after January 1, 2026.
4 * * *
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 619 Original 2023 Regular Session Landry
Abstract: For purposes of sales tax law, includes within the definition of "sales of services"
sales of admissions to any museum that has as its primary purpose the showcasing
of La. music and which opened to the public on or after a certain date, thereby
causing such sales to be subject to sales tax.
Present law imposes a sales and use tax on the sale, use, lease, or rental of tangible personal
property, and on sales of certain services, which tax is composed of the following levies in
the following amounts:
R.S. 47:302.......2.00%
R.S. 47:321.......1.00%
R.S. 47:321.1.......0.45%
R.S. 47:331.......0.97%
R.S. 51:1286.......0.03%
Present law subjects certain enumerated services to sales tax by specifically including them
within the definition of "sales of services" provided in present law.
Proposed law includes within the definition of "sales of services" the sale of admissions to
any museum that has as its primary purpose the showcasing of La. music and which opened
to the public on or after Jan. 1, 2026, thereby subjecting such sales to sales tax.
(Amends R.S. 47:301(14)(b)(i)(aa))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.