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 Engrossed 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))