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 10 Original 2024 Third Extraordinary Session Wright
Abstract: Continues the levy of the .45% state sales tax rate; makes suspension of the 2% sales tax
exemption for business utilities permanent; repeals various sales and use tax exclusions in
favor of establishing exemptions for these same items; repeals certain suspended sales tax
exemptions and exclusions; and exempts manufacturing machinery and equipment and
prescription drugs from local sales and use taxes.
Present law imposes state sales and use taxes on the sale, use, lease, or rental of tangible personal
property pursuant to the following levies in the following amounts:
R.S. 47:302 - 2%
R.S. 47:321 - 1%
R.S. 47:321.1 - .45%
R.S. 47:331 - .97%
R.S. 51:1286 - .03%
Present law terminates the imposition of the .45% state sales tax levied pursuant to R.S. 47:321.1
on July 1, 2025.
Proposed law retains present law as it relates to the 3% state sales taxes levied pursuant to R.S.
47:302 and 321. Proposed law repeals expiration of the .45% state sales tax levy that was set to
terminate on July 1, 2025, thereby making the .45% levy permanent.
Proposed law repeals the .03% state sales tax levied pursuant to R.S. 51:1286 in favor of increasing
the amount of the state sale tax levied in R.S. 47:331 from .97% to 1% and provides that .03% of
the avails of that levy shall be allocated to the La. Tourism Promotion District to be used for
assisting the state in the promotion of tourism.
Present law provides for a variety of exemptions and exclusions applicable to state sales and use
taxes, including an exemption for nonresidential uses of steam, certain water, electric power or
energy, natural gas, and certain energy sources (R.S. 47:305(D)(1)(b), (c), (d), (g), and (h),
hereinafter "business utilities"). Notwithstanding the general exclusions and exemptions in present
law, each levy of sales and use taxes in present law includes or references an exclusive list of
exclusions and exemptions that apply during the period beginning July 1, 2018, through June 30,
2025. Present law exempts business utilities from 2.45% of the state's 4.45% sales and use tax
during this period. Proposed law changes present law by making suspension of the 2% sales tax exemption for business
utilities permanent thereby exempting business utilities from 2.45% of the state's 4.45% sales and
use taxes. Proposed law includes purchases of electric power and natural gas by paper or wood
products manufacturing facilities in the category of utilities subject to 2% of the state tax levied on
business utilities.
Present law authorizes dealers who collect sales and use taxes on behalf of the state and locals to
deduct and retain 1.05% of the total amount of taxes due for the purpose of compensating the dealer
for accounting for and remitting the tax. Further authorizes municipalities to pay compensation to
sales tax dealer in an amount designated by the governing body.
Proposed law repeals present law.
Retained Exclusions, Exemptions, Rebates, and Credits
Present law provides for a variety of exemptions and exclusions applicable to state sales and use
taxes. Further provides for various rebates, refunds, and also provides for alternate reporting
methods.
Proposed law retains the following exclusions and exemptions:
(1)Food for home consumption
(R.S. 47:305(D)(1)(n) through (r) and Article VII, § 2.2 of the Constitution)
(2)Natural gas, electricity, and water used for residential purposes
(Article VII, §2.2 of the Constitution)
(3)Prescription drugs for state sales taxes (Article VII, §2.2 of the Constitution)
(4)Gasoline and other motor fuels subject to the state excise tax on fuel
(Article VII, §27 of the Constitution)
(5)Purchases by Pari-Mutuel Horse Racetracks (R.S. 4:168)
(6)Purchases by Off-Track Wagering Facilities (R.S. 4:227)
(7)Any transaction by a nonprofit electric cooperative that is exempt from tax
(R.S. 12:425)
(8)Purchases by Louisiana Insurance Guaranty Association (R.S. 22:2065)
(9)Purchases by a Public Trust Cooperatives (R.S. 38:2212.4)
(10)Sales of tangible personal property and services at certain public facilities
(R.S. 39:467 and 468) (11) Isolated or occasional sales of tangible personal property by a person not engaged in such
business (R.S. 47:301(1) and (10)(c)(ii)(bb))
(12)Installation charges on tangible personal property (R.S. 47:301(3)(a))
(13)Manufacturer's rebates on a new motor vehicle (R.S. 47:301(3)(e) and (13)(b))
(14)"Sales or Cost Price" of Refinery Gas (R.S. 47:301(3)(f) and(13)(d))
(15)The cost price for the printing of a news publication (R.S. 47:301(3)(h))
(16)Leases or rentals of railroad rolling stock (R.S. 47:301(4)(k)), rail rolling stock sold or leased
in La. (R.S. 47:305.50(E)(1)), and parts or services used in the fabrication, modification, or
repair of rail rolling stock (R.S. 47:305.50(E)(2)).
(17)Sales of room rentals by a homeless shelter (R.S. 47:301(6)(c))
(18)Rentals or leases of certain oilfield property for re-lease or re-rental
(R.S. 47:301(7)(b))
(19)Leases or rentals by a short-term equipment rental dealer for the purpose of re-lease or re-
rental (R.S. 47:301(7)(m))
(20)Tangible personal property for resale (R.S. 47:301(10)(a)(i))
(21)Sales of food by a youth-serving organization chartered by the Congress of the U.S.
(R.S. 47:301(10)(h))
(22)Tangible personal property sold or donated to a food bank
(R.S. 47:301(10)(j) and (18)(a)(i))
(23)Sales or purchases of fire-fighting equipment by a volunteer fire department
(R.S. 47:301(10)(o))
(24)An article traded in on the purchase of tangible personal property
(R.S. 47:301(13)(a))
(25)Sales, (R.S. 47:301(14)(b)(i)), but only of admissions to an athletic and entertainment event
held for or by an elementary or secondary school and membership fees or dues of a nonprofit,
civic association
(26)The exclusion for surface preparation, painting, and coating fixed or rotary wing aircraft and
certified transport category aircraft registered outside of this state
(R.S. 47:301(14)(g)(iv)) (27)Funeral directing services (R.S. 47:301(14)(j))
(28)Stocks, bonds, notes, and other obligations or securities (R.S. 47:301(16)(b)(i))
(29)Sales of platinum, gold, and silver bullion, that is valued solely upon its precious metal
content, whether in coin or ingot form (R.S. 47:301(16)(b)(ii)(aa))
(30)Sales of certain numismatic coins (R.S. 47:301(16)(b)(ii)(bb) and (cc))
(31)Work product of certain professionals (R.S. 47:301(16)(e))
(32)Factory built homes (R.S. 47:301(16)(g))
(33)Other constructions permanently attached to the ground (R.S. 47:301(16)(l))
(34)Purchases of Certain Custom Computer Software (R.S. 47:301(22))
(35)Any advertising service rendered by an advertising business (R.S. 47:302(D))
(36)Helicopters Leased for Use in the Extraction, Production, or Exploration for Oil, Gas, or
Other Minerals (R.S. 47:302.1)
(37)Use of a motor vehicle in Louisiana by a member of the active duty military
(R.S. 47:303(A)(3)(a) and 305.48)
(38)Credit for sales and use taxes paid to another state on tangible personal property imported
in La. (R.S. 47:303(A)(3)(a))
(39)Sales of Gasoline (not subject to motor fuels tax) (R.S. 47:305(D)(1)(a))
(40)Boats, Vessels, and Other Water Craft as Demonstrators
(R.S. 47:303(D)(1), R.S. 47:305(D)(1)(i) & (H))
(41)Sale and purchase of electricity (R.S. 47:305(D)(1)(d)) for use in production activity subject
to the payment of state severance tax on production from a stripper well
(R.S. 47:633(7)(c)(i) and (ii)(aa) and (bb))
(42)Trucks, automobiles, aircraft, and boats, vessels, or other water craft withdrawn from stock
or kept in dealer inventory and used as demonstrators (R.S. 47:305(D)(1)(i))
(43) Sales or use of a meal by an educational institution, medical facility, mental institution, and
an occasional meal furnished by an educational, religious, or medical organization (R.S.
47:305(D)(2))
(44)Transactions in interstate commerce and tangible personal property imported into this state, or produced or manufactured in this state, for export (R.S. 47:305(E))
(45)Repairs and materials used on drilling rigs and equipment used exclusively for exploration
of development of minerals (R.S. 47:305(I))
(46)Ships, vessels, barges, and related supplies (R.S. 47:305.1)
(47)Property purchased for exclusive use outside the state (R.S. 47:305.10)
(48)Leases or rentals of vessels for use in offshore mineral production or the provision of
services to those engaged in mineral production (R.S. 47:305.19)
(49)Purchases of fishing vessels, supplies, fuels, lubricants, and repairs for the vessels of licensed
commercial fishermen (R.S. 47:305.20)
(50)Sales or purchases by sheltered workshops or supported employment providers
(R.S. 39:1604.4 and R.S. 47:305.38)
(51)Sales of butane, propane, or other liquified petroleum gases for private, residential
consumption (R.S. 47:305.39)
(52)Freight cars, piggyback trailers, and rail rolling stock, and railroad ties
(R.S. 47:305.45 and 305.50(F))
(53)A truck and trailer if used at least eighty percent of the time in interstate commerce
(R.S. 47:305.50(A))
(54)Motor Vehicles Used by Those with Orthopedic Disabilities (R.S. 47:305.72)
(55)Fiber-Optic Cable Equipment Rebate (R.S. 47:305.73)
Medical Devices, Equipment, and other Drugs
Proposed law repeals various individual exemptions and exclusions related to purchases of medical
devices, equipment, and drugs in favor of enacting a consolidated exemption (R.S. 47:305.2)
applicable to both state and local sales and use taxes related to medical devices, equipment, and
drugs. The exemptions and exclusions repealed in proposed law but included in the consolidated
exemption established in R.S. 47:305.2 as follows:
(1)Purchase, lease, and sale of services by free hospitals
(R.S. 47:301(7)(e), (10)(p), and (18)(c))
(2)Sale, lease or rental of tangible personal property under Medicare
(R.S. 47:301(7)(i) and (10)(u)) (3)Sales of human-tissue transplants (R.S. 47:301(10)(d))
(4)Drugs prescribed by a physician or dentist (R.S. 47:305(D)(1)(j))
Proposed law requires drugs prescribed by a physician, dentist, or other person authorized
to prescribe drugs in this state to be exempt from state and local sales and use taxes.
(5)Orthotic devices, including prescription eyeglasses and contact lenses, wheelchairs and lifts,
and prosthetic devices as prescribed by a physician, optometrist, or licensed chiropractor for
personal use (R.S. 47:305(D)(1)(k)(i) and(ii))
(6)Sales of ostomy, colostomy, and ileostomy devices and equipment
(R.S. 47:305(D)(1)(l))
(7)Sales of medical devices used exclusively by the patient in the medical treatment of various
diseases or administered exclusively to the patient by a physician, nurse, or other health care
provider or facility, in the treatment of diseases under the supervision of and prescribed by
a physician (R.S. 47:305(D)(1)(s))
(8)Sales of orthotic devices, prosthetic devices, prostheses and restorative materials utilized by
or prescribed by a dentist (R.S. 47:305(D)(1)(t))
(9)Adaptive driving equipment and motor vehicle modificati1on (R.S. 47:305(D)(1)(u))
(10)Procurement and administration of cancer and related chemotherapy prescriptions drugs used
exclusively by the patient (R.S. 47:305(D)(4)(b))
(11)Sale of prescription drugs under the pharmaceutical vendor program for Titles XIX and XXI
of the Social Security Act administered by the La. Dept. of Health
(R.S. 47:305(D)(5)(a))
(12)Purchase or rental of kidney dialysis machines, parts, materials, and supplies for home use
under a physician's prescription (R.S. 47:305(G))
(13)Sales of insulin (R.S. 47:305.2)
(14)Pharmaceutical samples distributed in La. ( R.S. 47:305.47)
(15)Purchase, Lease or Repair of certain capital equipment and computer software of qualifying
radiation therapy treatment centers (R.S. 47:305.64)
(16)Procurement and administration of prescription drugs administered exclusively in certain
medical clinics (R.S. 47:305.76)
(17)Purchases and leases of durable medical equipment paid by or under provisions of Medicare (R.S. 47:315.3)
Agricultural Inputs and other Agricultural
Tangible Personal Property
Proposed law repeals various individual exemptions and exclusions related to farming and
agriculture in favor of enacting a consolidated exemption (R.S. 47:305.3) applicable to both state
and local sales taxes related to agricultural inputs, agricultural machinery and equipment, and other
agricultural tangible personal property, provided that the purchase is directly related to the business
activities of the purchaser. The exemptions and exclusions repealed in proposed law but included
in the consolidated exemption established in R.S. 47:305.3 as follows:
(1)Sales of raw agricultural commodities
(R.S. 47:301(10)(c)(i)(aa)(II) and (e), and 305(A)(3) and (4)(b)(i) and (iii))
(2)Pharmaceuticals administered to livestock for agricultural purposes
(R.S. 47:301(16)(f))
(3)Sales of farm products direct from the farm (R.S. 47:305(A)(1))
(4)Livestock sold at market and racehorses claimed at races in La.
(R.S. 47:305(A)(2))
(5)Feed and feed additives for animals held for business purposes
(R.S. 47:305(A)(4)(a))
(6)Materials used in the production or harvesting of crawfish (R.S. 47:305(A)(5)(a))
(7)Bait and feed used in the production or harvesting of crawfish
(R.S. 47:305(A)(5)(b))
(8)Materials used in the production or harvesting of catfish (R.S. 47:305(A)(6))
(9)Farm products produced and used by the farmers (R.S. 47:305(B))
(10)Sales of fertilizers and containers to farmers (R.S. 47:305(D)(1)(f))
(11)Sales of seeds for planting crops (R.S. 47:305.3 and 301(10)(e))
(12)Sales of utilities to commercial farmers for on-farm storage (R.S. 47:305.4)
(13)Sales of pesticides for agricultural purposes (R.S. 47:305.8)
(14)Purchases of feed, seed, and fertilizer by student farmers (R.S. 47:305.24) (15)First $50,000 of the sales price of certain rubber tire and irrigation farm equipment
(R.S. 47:305.25(A)(1-3) and 337.10(B))
Proposed law increases the amount of the exemption for farm equipment from the first
$50,000 of the sales price to the first $150,000 of the sales price.
(16)First $50,000 of the sales price of new farm equipment used in poultry production (R.S.
47:301(13)(c)
Proposed law retains the present law limitation on the amount of the exemption for purchases
of new farm equipment used in poultry production at the first $50,000 of the sales price.
(17)Sale of polyroll tubing (R.S. 47:305.25(A)(6) and 305.63)
(18)Sales of certain fuels used for farm purposes (R.S. 47:305.37)
(19)Sales of agricultural fencing materials to commercial farmers (R.S. 47:305.80)
Manufacturing Machinery and Equipment
Proposed law repeals various exclusions related to manufacturing machinery and equipment
(MM&E) in favor of enacting a consolidated exemption (R.S. 47:305.5) applicable to both state and
local sales taxes related to purchases of (MM&E) for various industries including utilities, wood
manufacturers and loggers, and news publications. The exclusions repealed in proposed law but
included in the consolidated exemption established in R.S. 47:305.5 are as follows:
(1)Purchases of MM &E (R.S. 47:301(3)(i), (13)(k), (28)(a), and 337.10(I))
(2)Purchases of Certain machinery and equipment used to produce a news publication
(R.S. 47:301(3)(i)(ii)(aa)(I)(eee))
(3)Purchases of consumables by paper and wood manufacturers and loggers
(R.S. 47:301(3)(k))
(4)Electricity for chlor-alkali manufacturing process (R.S. 47:301(10)(c)(ii)(aa))
(5)Purchases of machinery and equipment by certain utilities
(R.S. 47:301(16)(o)(i) and (ii))
Schools and Educational Materials
Proposed law repeals various individual exclusions related to sales of educational materials to and
by elementary and secondary schools purchases of food items for school lunch or breakfast programs by certain schools in favor of enacting a consolidated exemption (R.S. 47:305.6) applicable to both
state and local sales taxes related to sales of educational materials and purchases of food items for
school lunch or breakfast programs. The exclusions repealed in proposed law but included in the
consolidated exemption established in R.S. 47:305.6 are as follows:
(1)Sales to and by certain elementary and second schools for educational materials and
equipment used for classroom instruction (R.S. 47:301(7)(f),(10)(q) and(18)(e))
(2)Purchases of food items for school lunch or breakfast programs by nonpublic elementary or
secondary schools (R.S. 47:301(10)(dd))
(3)Donations to certain schools (R.S. 47:301(18)(a)(i))
Present law provides for an exemption for the sale of admissions to athletic and entertainment events
held for or by parochial and private elementary and secondary schools. Proposed law retains present
law.
Intergovernmental and Governmental Transactions
Proposed law repeals various individual exclusions related to purchases and sales by local and state
governments as well as the Dept. of Military in favor of enacting a consolidated exclusion (R.S.
47:305.7) applicable to both state and local sales taxes related to these sales and purchases. The
exclusions repealed in proposed law but included in the consolidated exemption established in R.S.
47:305.7 are as follows:
(1)Transactions related to the construction or overhaul of U.S. Navy vessels (R.S. 47:301(7)(c))
(2)Purchases by State and Local Governments (R.S. 47:301(8)(c))
(3)Sales to the U.S. government and its agencies (R.S. 47:301(10)(g))
(4)Sales of tangible personal property by the La. Military Dept. (R.S. 47:301(10)(ff))
(5)Sales or purchases of equipment used in firefighting by bona fide volunteer and public fire
departments (R.S. 47:301(10)(o))
(6)Sales by thrift shops and military installations (R.S. 47:305.14(A)(4)))
(7)Purchases made under the Supplemental Nutrition Assistance Program (SNAP) through WIC
Program vouchers (R.S. 47:305.46)
Proposed law establishes rules, for purposes of collecting or remitting sales or use taxes to the
appropriate taxing jurisdictions, on sales of tangible personal property, digital products, and services,
for determining the proper jurisdiction to which the sale is sourced. The provisions of proposed law do not affect the imposition or computation of sales or use tax on leases or rentals based on a
lump-sum or accelerated basis, or on the acquisition of property for lease. Proposed law includes
exceptions to the general sourcing rules for vehicles and telecommunications services.
Proposed law establishes rules for the collection of sales tax on the sales price of bundled
transactions if any product included in the bundled transaction would be taxable if sold separately.
Proposed law defines a "bundled transaction" as the retail sale of two or more products where the
products are otherwise distinct and identifiable and the products are sold for one non-itemized price.
In order to show whether a retail sale consisted of one or more distinct and identifiable products and
whether the products were sold for one non-itemized price, a seller shall maintain copies of invoices,
service agreements, contracts, catalogs, price lists, rate cards, and other sales-related documents
given to, or made available to, the purchaser.
Proposed law excepts the following transactions from the requirements of proposed law:
(1)The sale of any products in which the sales price varies or is negotiable based on the
selection by the purchaser of the products included in the transaction.
(2)Retail sales of tangible personal property or a digital product and a service where the true
object of the transaction is the service and the tangible personal property or digital product
is essential to the use of the service, and is provided exclusively in connection with the
service.
(3)Retail sales of multiple services where one service is essential to the use or receipt of a
second service and the first service is provided exclusively in connection with the second
service, and the true object of the transaction is the second nontaxable service. Further
provides that the true object exception only applies to transactions that include a service and
shall not apply to transactions that only include tangible personal property or digital products.
(4)Transactions that include taxable products and nontaxable products and the sales price of the
taxable products is de minimis. Sellers shall use the full term of a service contract to
determine if the taxable products are de minimis. The term "de minimis" means the sales
price of the taxable products is 10% or less of the total sales price of the bundled products.
(5)Retail sales of exempt tangible personal property and taxable tangible personal property
where the transaction includes food and food ingredients, drugs, durable medical equipment,
mobility enhancing equipment, over-the-counter drugs, prosthetic devices or medical
supplies and the sales price of the taxable tangible personal property is fifty percent or less
of the total sales price of the bundled products.
Repealed exclusions, exemptions, rebates, and credits
Present law provides for a variety of exemptions and exclusions applicable to state sales and use
taxes. Further provides for various rebates, refunds, and also provides for alternate reporting methods.
Proposed law repeals the following exclusions, exemptions, rebates, and alternative reporting
methods:
(1)Separately stated labor charges on property repaired out-of-state (R.S. 47:301(3)(b))
(2)Installation of oil field board roads as provided in R.S. 47:301(3)(c)
(3)Certain interchangeable components; optional method to determine (R.S. 47:301(3)(d))
(4)Manufacturer rebates paid directly to a dealer (R.S. 47:301(3)(g) and (13)(e))
(5)Sales of room rentals by a camp or retreat facility owned by a nonprofit organization
(R.S. 47:301(6)(b))
(6)Rental or Purchase of Airplanes or Airplane Equipment and Parts by La. Domiciled
Commuter Airlines (R.S. 47:301(7)(d) and R.S. 47:301(10)(k))
(7)Vehicle rentals to a warranty customer (R.S. 47:301(7)(h))
(8)Property used in the manufacture, production, or extraction of unblended diesel
(R.S. 47:301(7)(j), (10)(y), and (18)(k))
(9)Leases or rentals of a crane and related equipment with an operator (R.S. 47:301(7)(k))
(10)Leases or rentals of pallets used in packaging products produced by a manufacturer
(R.S. 47:301(7)(l))
(11)Purchases by a regionally accredited independent educational institution
(R.S. 47:301(8)(b))
(12)Purchases of certain bibles, songbooks, or literature by certain religious institutions for
instructional classes (R.S. 47:301(8)(d))
(13)Purchases by the Society of the Little Sisters of the Poor (R.S. 47:301(8)(e))
(14)Purchases by a nonprofit entity that sells donated goods (R.S. 47:301(8)(f))
(15)Purchases of property for lease or rental (R.S. 47:301(10)(a)(iii) and (18)(a)(iii))
(16)Sales through a coin-operated vending machine (R.S.47:301(10)(b)(i))
(17)Purchases of school buses that are new or less than five years old
(R.S. 47:301(10)(i)) (18)Pollution control devices and systems (R.S. 47:301(10)(l))
(19)Pelletized paper waste used in a permitted boiler (R.S. 47:301(10)(n))
(20)Sales of telephone directories by advertising companies (R.S.47:301(10)(t) and (18)(h))
(21)Sales of cellular telephones and electronic accessories
(R.S. 47:301(10)(v), (13)(g) and (h), and (18)(i))
(22)Purchases of butane, propane, and liquefied petroleum gas by residential consumers (R.S.
47:301(10)(x))
(23)Donation of toys (R.S. 47:301(10)(aa)(i) and (18)(m))
(24)Purchases by a private postsecondary academic degree-granting institution
(R.S. 47:301(10)(cc) and (18)(n))
(25)Purchases of storm shutter devices (R.S. 47:301(10)(ee) and (18)(o))
(26)Sales of anthropogenic carbon dioxide used in qualified tertiary recovery projects (R.S.
47:301(10)(gg) and(18)(p))
(27)Qualifying events providing La. heritage, culture, crafts, art, food, and music sponsored by
a domestic nonprofit organization (R.S. 47:301(10)(hh) and (14)(k), R.S.
47:305.14(A)(1)(b))
(28)Sales of marijuana recommended for therapeutic use (R.S. 47:301(10)(ii))
(29)Specialty Mardi Gras items purchased or sold by certain organizations
(R.S. 47:301(13)(l), R.S. 47:305.40)
(30)Admissions charges to athletic or entertainment events of colleges and universities
(R.S. 47:301(14)(b)(i)(aa))
(31)Admissions to Museums (R.S. 47:301(14)(b)(ii))
(32)Admissions to places of amusement at camp and retreat facilities (R.S. 47:301(14)(b)(iv))
(33)Labor, materials, services, and supplies used for the repair, renovation, or conversion of
drilling rig machinery and equipment which become component parts of a drilling rig used
exclusively for exploration or development of minerals (R.S. 47:301(14)(g)(iii))
(34)Certain geophysical survey information and data analyses (R.S. 47:301(16)(b)(iii)) (35)Vehicle repairs subsequent to warranty lapse (R.S. 47:301(16)(c))
(36)Purchases of certain custom computer software (R.S. 47:301(16)(h), and (23))
(37)Materials used in the collection of blood (R.S. 47:301(16)(j))
(38)Purchases by motor vehicle manufacturers (R.S.47:301(16)(m))
(39)Purchases by glass manufacturers (R.S. 47:301(16)(m)(i))
(40)Purchases of machinery and equipment by owners of certain radio stations
(R.S. 47:301(16)(n))
(41)Sales of newspapers (R.S. 47:301(16)(p))
(42)Use tax on residue or byproducts consumed by the producer (R.S. 47:301(18)(d)(ii))
(43)Miscellaneous telecommunications services
(R.S. 47:301.1(B)(2)(a), (b), (c), (e) and (f))
(44)Telecommunications services through coin-operated telephones
(R.S. 47:301.1(B)(2)(d))
(45)Interstate telecommunications services purchased by defined call centers
(R.S. 47:301.1(D))
(46)Purchases of off-road vehicles by certain buyers domiciled in another state
(R.S.47:303(E)(1), R.S. 47:304(A), R.S. 47:305.56)
(47)Cash-basis sales tax reporting and remitting for health and fitness club membership contracts
(R.S. 47:303(F)). Repeal in proposed law applicable to the local sales tax base.
(48)Sales of admission to entertainment events by a Little Theater organization (R.S. 47:305.6)
(49)Sales of admission to musical performances sponsored by a nonprofit organization
(R.S. 47:305.7)
(50)Sales of admissions to entertainment events sponsored by domestic nonprofit charitable,
religious, and educational organizations (R.S. 47:305.13)
(51)Sales of admissions, parking fees, and sales of tangible personal property at events sponsored
by domestic, civic, educational, historical, charitable, fraternal, or religious nonprofit
organizations (R.S. 47:305.14(A)(1))
(52)Sales and purchases by certain organizations that provide training for blind persons (R.S. 47:305.15(B))
(53)Cable television installation and repair services (R.S. 47:305.16)
(54)Receipts from coin-operated washing and drying machines in commercial laundromats (R.S.
47:305.17)
(55)Sales of admissions and parking fees at fairs and festivals sponsored by nonprofit
organizations (R.S. 47:305.18)
(56)New vehicles furnished by a dealer for driver-education programs (R.S. 47:305.26)
(57)Sales of gasohol (R.S. 47:305.28)
(58)Construction materials and operating supplies for certain nonprofit retirement centers
(R.S. 47:305.33)
(59)Purchases or leases of motor vehicles for re-lease or re-rent by qualified lessors
(R.S. 47:305.36)
(60)Specialty Mardi Gras items purchased or sold by certain organizations (R.S. 47:305.40)
(61)Purchases and sales by Ducks Unlimited and Bass Life (R.S. 47:305.41)
(62)Tickets to dance, drama, or performing arts presentations by certain nonprofit organizations
(R.S. 47:305.42)
(63)Purchases by and sales by certain nonprofit organizations dedicated to the conservation of
fish and migratory waterfowl (R.S. 47:305.43)
(64)Raw materials used in the printing process (R.S. 47:305.44)
(65)Catalogs distributed in La. (R.S. 47:305.49)
(66)Certain contract carrier buses used 80% in interstate commerce (R.S. 47:305.50(B))
(67)Sickle cell disease organizations (R.S. 47:305.53)
(68)Annual La. sales tax holiday (R.S. 47:305.54)
(69)Sales of original one-of-a-kind works of art sold in certain locations (R.S. 47:305.57)
(70)Hurricane preparedness La. sales tax holiday (R.S. 47:305.58)
(71)Beginning October 1, 2021, sales of construction materials for charitable construction (R.S. 47:305.59)
(72)Purchase of certain water conservation equipment for use in the Sparta Groundwater
Conservation District (R.S. 47:305.61)
(73)Eligible purchases made during the second amendment sales tax holiday (R.S. 47:305.62)
(74)Sales or purchases by a council on aging (R.S. 47:305.66)
(75)Purchases of construction materials by Hands n New Orleans and Rebuilding Together New
Orleans Covenant Partners (R.S. 47:305.65)
(76)Purchases of breastfeeding items (R.S. 47:305.67)
(77)Purchases by the Fore!Kids Foundation (R.S. 47:305.68)
(78)Sales of construction materials to the Make it Right Foundation (R.S. 47:305.70)
(79)Sales of construction materials to the St. Bernard Project, Inc. (R.S. 47:305.71)
(80)Purchases of tangible personal property pursuant to the sales tax holiday (R.S. 47:305.74)
(81)Purchases of feminine hygiene products, diapers, or both for personal use (R.S. 47:305.75)
(82)Hurricane impacted agricultural fencing materials rebate (R.S. 47:305.77)
(83)State sales tax paid on property destroyed in a natural disaster (R.S. 47:315.1)
(84)Sales tax collected by qualified charitable institutions (R.S. 47:315.5)
(85)Antique airplanes held by private collectors and not used for commercial purposes (R.S.
47:6001)
(86)Sale of certain antique motor vehicles (R.S. 47:6040)
(87)Refunds for purchases of tangible personal property by international travelers as part of the
La. Tax Free Shopping Program (R.S. 51:1301 et seq.)
Present law authorizes, but does not mandate that local governments exempt certain purchases of
tangible personal property from sales and use taxes levied by local political subdivisions. Proposed
law makes various changes to present law to require rather than authorize purchases of certain
tangible personal property be exempt from sales and use tax levied by local governmental
subdivisions.
Proposed law authorizes and directs the La. State Law Institute to review all statutes modified or repealed by proposed law and to make necessary changes to the Uniform Local Sales Tax Code in
accordance with R.S. 47:337.87.
Effective upon signature of governor or lapse of time for gubernatorial action and applicable to
taxable periods beginning on and after Jan. 1, 2025.
(Amends R.S. 6:662, R.S. 12:425, R.S. 22:2065, R.S. 33:4169(D), R.S. 47:301(3), (4)(i)-(k), (6), (7),
(8), (10), (13), (14), (16), (18), and (23)-(29), 301.1(A)(intro. para.), (B)(2)(b)-(d), (C)(2)(b), (D),
and (E), 302(D) 303(B)(intro. para.), (1)(intro. para) and (b)(intro. para.), (3)(b)(ii), and (4), (D)(1),
(E), and (F), 303.1(B)(5), 304(A), 305(A), (B), (C), (D)(1), and (E)-(I), 305.2-305.4, 305.6-305.8,
305.10(F), 305.20(A), (C), and (D), 305.50(B)-(D), 305.72(C), 305.73(B)- (D), 306.5(B), 318(A),
321(A) and (C), 322, 331(A)-(C), 332, 337.2(C)(2) and (4)(a) and (b)(i)(aa)(II) and (bb)(II),
337.4(B)(6) and (7), 337.6(B), 337.8(B), 337.13(A), 463.8(B)(1)(b) and (3), and 6001(A), and R.S.
51:1286; Adds R.S. 47: 301(4)(l), 301.3, 301.4, 301.5, 305(J), 305.5, 305.12, and 305.72(D)-(F);
Repeals R.S. 40:582.1-582.7, R.S. 47:9, 301(4)(m) and (n), (30) and (31), 301.1(B)(2)(e) and (f) and
(F), 301.2, 302(F)-(J), (L)-(T), and (X)-(CC), 305(D)(3)-(6), 305.9, 305.13-305.18, 305.24-305.26,
305.28, 305.30, 305.33, 305.36, 305.37, 305.40-305.44, 305.46, 305.47, 305.49, 305.50(E) and (F),
305.52- 305.54, 305.56-305.68, 305.70, 305.71, 305.73(A)(5) and (6), (E), and (F), 305.74-305.80,
306(A)(3), (6), and (7), and (D), 315.1-315.3, 315.5, 321(E)-(Q), 321.1(E), (F), (I), and (J), 331(F)-
(W), 337.2(A)(2) and (B)(3)(e)-(h), 337.4(B)(4) and (8), 337.5(A)(1)(e), 337.10-337.10.2, 337.11.1,
337.11.2, 337.11.4, 337.18(A)(3), 337.23(C)(1)(a)(ii), 338.1(B), 340(G)(6)(d), 6003, and 6040, and
R.S. 51:1301-1316)