Exempts from state and local sales and use taxes certain tangible personal property and services related to photography and videography services. (gov sig) (RE DECREASE GF RV See Note)
Impact
If enacted, SB 228 would significantly impact state laws regarding sales and use taxation, particularly in how it defines taxable services. The bill proposes to exclude photography and videography services from state and local tax obligations until June 30, 2025. This inclusion offers relief to service providers and clients alike, potentially stimulating growth in the creative economy and allowing more flexibility for businesses in pricing their services without the weight of tax implications.
Summary
Senate Bill 228 primarily focuses on extending state and local sales tax exemptions for certain photography and videography services in Louisiana. Specifically, it exempts the first 90% of the sale price billed as a lump sum for these services, provided they are delivered electronically and not itemized separately on invoices. This initiative aims to support the creative industry by alleviating the tax burden on businesses and consumers involved in these services, which are integral to numerous events and industries including weddings and media production.
Sentiment
The sentiment surrounding SB 228 appears to be generally positive among stakeholders within the photography and videography sectors. Supporters advocate that this bill is a much-needed support mechanism for local businesses that have been adversely impacted by taxation policies. However, there may also be concerns expressed by lawmakers about the potential revenue loss for the state, reflecting a tension between supporting local industries and maintaining fiscal health for state services.
Contention
Notable points of contention may arise from discussions surrounding the duration of the tax exemption and its impact on state revenue. While many view the extension to June 2025 as beneficial for promoting industry growth, critics may argue that it sets a precedent for permanent tax exemptions that could reduce funding for essential state services. Additionally, provisions about the conditions of the exemption, methods of delivery, and the details regarding invoice stipulations could be areas of further debate.
Provides with respect to the levy of state sales and use taxes on certain sales of tangible personal property and services (OR INCREASE GF RV See Note)
Authorizes a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (RE DECREASE GF RV See Note)
Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)
Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)
Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)
Exempts from state and local sales and use tax certain agricultural fencing materials and trailers acquired by commercial farmers (OR DECREASE GF RV See Note)
Provides with respect to the effectiveness of certain exclusions and exemptions from state sales and use taxes (Items #7-34) (EN DECREASE GF RV See Note)
Prohibit the intentional release of polluting emissions into the atmosphere by cloud seeding, weather modification, excessive electromagnetic radio frequency and microwave radiation and providing enforcement and penalties for violations.