The original instrument was prepared by Emily Toler. The following digest, which
does not constitute a part of the legislative instrument, was prepared by Christine
Arbo Peck.
DIGEST
SB 228 Reengrossed 2023 Regular Session Abraham
Present law provides for certain state and local sales and use tax exemptions and requires that sales
of tangible personal property are subject to state and local sales tax.
Proposed law exempts from sales and use tax the first 90% of the sale price invoiced or billed as a
lump sum to a customer for photography or videography services if the photos or videos are not
separately stated on the invoice and are delivered electronically through the internet or via email or
by USB flash drive, digital versatile disk, compact disk, or tapes.
Present law provides that the sale of photo books, portraits, prints, film reels, or video books are
subject to sales tax.
Proposed law authorizes the secretary of the Department of Revenue to adopt rules and regulations
to administer the sales tax exclusion.
Present law provides for the taxability of listed services which does not include photography or
videography services.
Proposed law provides a state and local sales tax exclusion for photography and videography
services.
Present law suspends numerous sales tax exemptions and exclusions from the four levies of state
sales and use tax through June 30, 2025.
Proposed law provides for the applicability of the sales tax exclusions to be excluded from the four
levies of state sales and use tax through June 30, 2025.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:301(13)(n) and 14(l), 302(BB)(119) and (120), 321(P)(120) and (121), 321.1(I)(120)
and (121), 331(V)(120) and (121))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Removes provisions providing for retroactive and prospective application of the bill. Senate Floor Amendments to engrossed bill
1. Makes technical changes.