RÉSUMÉ DIGEST
ACT 466 (HB 77) 2024 Regular Session LaCombe
Existing law provides for the disposition of state and local sales and use taxes collected from
event sales held at state-owned domed facilities and at facilities owned and operated by or
for the state, or any of its agencies or commissions, or by any political subdivision, or on the
publicly owned property on which the facility is located.
Prior law dedicated 66% of the local sales and use tax proceeds derived from event sales at
the Angola State Penitentiary Prison Rodeo to the West Feliciana Parish School Board and
34% to the West Feliciana Council on Aging.
New law changes the dedication of local sales and use tax proceeds derived from event sales
at the Angola State Penitentiary Prison Rodeo from 66% to the West Feliciana Parish School
Board and 34% to the West Feliciana Council on Aging to 20% to the West Feliciana Parish
School Board and 80% to the West Feliciana Council on Aging.
Effective August 1, 2024.
(Amends R.S. 39:467(B)(3)(intro. para.) and (c) and 468(E)(3))