HLS 25RS-881 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 334
BY REPRESENTATIVE TARVER
TAX/SALES & USE: Repeals one percent of the state sales and use tax levy
1 AN ACT
2To amend and reenact R.S. 39:467(H) and 468(G) and R.S. 47:305(C)(3), 305.39,
3 306(A)(3)(a), and 318(A) and to repeal R.S. 47:321.1, relative to state sales and use
4 tax; to repeal certain levies; to make technical changes in conformity with that
5 repeal; to provide relative to the powers and duties of the Louisiana State Law
6 Institute; to provide an effective date; and to provide for related matters.
7Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 39:467(H) and 468(G) are hereby amended and reenacted to read as
9follows:
10 §467. Sales of services and tangible personal property at a publicly owned domed
11 stadium facility or baseball facility; sales and use tax; exemptions
12 * * *
13 H. Notwithstanding any provision of law to the contrary, including any
14 contrary provisions of R.S. 47:302(X) and (Y) as enacted by Act No. 25 of the 2016
15 First Extraordinary Session of the Legislature, R.S. 47:321(L) and (M), R.S.
16 47:321.1(F), or R.S. 47:331(S) and (T), and except as otherwise specifically provided
17 for in Subparagraphs (B)(1)(a), (d), and (f) and Paragraph (C)(6) of this Section, the
18 exemptions from state sales and use taxes authorized in this Section shall be
19 applicable and effective on and after April 1, 2016.
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HB NO. 334
1 §468. Sales of services and tangible personal property at certain public facilities;
2 sales and use tax; exemptions
3 * * *
4 G. Notwithstanding any provision of law to the contrary, including any
5 contrary provisions of R.S. 47:302(X) and (Y) as enacted by Act No. 25 of the 2016
6 First Extraordinary Session of the Legislature, R.S. 47:321(L) and (M), R.S.
7 47:321.1(F), or R.S. 47:331(S) and (T), and except as otherwise specifically provided
8 for in Subparagraph (C)(2)(f) of this Section, the exemptions from state sales and use
9 taxes authorized in this Section shall be applicable and effective on and after April
10 1, 2016.
11 * * *
12 Section 2. R.S. 47:305(C)(3), 305.39, 306(A)(3)(a), and 318(A) are hereby amended
13and reenacted to read as follows:
14 §305. Exemptions from the tax
15 * * *
16 C.
17 * * *
18 (3)(a) Except as provided for in Subparagraph (b) of this Paragraph, the sales
19 and use tax imposed by R.S. 47:321, 321.1, 47:321 and 331, or by a political
20 subdivision shall not apply to the sale or use, for non-residential purposes, of steam,
21 water, electric power or energy, natural gas, any materials or energy sources used to
22 fuel the generation of electric power for resale or used by an industrial
23 manufacturing plant for self-consumption or cogeneration, or energy sources used
24 for boiler fuel except refinery gas.
25 (b) The exemption from the sales and use tax imposed by R.S. 47:321, 321.1,
26 47:321 and 331 provided for in Subparagraph (a) of this Paragraph shall not apply
27 to sales and use, for non-residential purposes, of mineral water or carbonated water
28 or any water put in bottles, jugs, or containers.
29 * * *
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HB NO. 334
1 §305.39. Exclusions and exemptions; butane, propane, or other liquefied petroleum
2 gases purchased for private residential consumption
3 Solely for purposes of the sales and use taxes levied by the state, such taxes
4 imposed by R.S. 47:302(A), 321(A), 321.1(A), and 331(A) shall not apply to direct
5 consumer purchases of butane, propane, or other liquefied petroleum gases for the
6 private residential purposes of cooking and heating.
7 * * *
8 §306. Returns and payment of tax; penalty for absorption
9 A. General provisions.
10 * * *
11 (3)(a) For the purpose of compensating the dealer in accounting for and
12 remitting the tax levied by this Chapter, each dealer shall be allowed one and five
13 hundredths percent of the amount of tax due and accounted for and remitted to the
14 secretary in the form of a deduction in submitting his report and paying the amount
15 due by him, provided the amount of any credit claimed for taxes already paid to a
16 wholesaler shall not be deducted in computing the commission allowed the dealer
17 hereunder. The aggregate state compensation for a dealer who operates one or more
18 business locations within Louisiana shall not exceed seven hundred fifty dollars per
19 calendar month. This compensation shall be allowed only if the payment of the
20 dealer is timely paid and the return is timely filed. Notwithstanding any other
21 provision of law, the calculation of this deduction shall be based only on the taxes
22 levied pursuant to R.S. 47:302, 321, and 331, and R.S. 51:1286. There shall be no
23 compensation for the taxes accounted for and remitted pursuant to R.S. 47:321.1 or
24 any other sales tax levied by the state.
25 * * *
26 §318. Disposition of collections
27 A. All monies collected under this Chapter shall be immediately paid into
28 the state treasury, upon receipt, and first credited to the Bond Security and
29 Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of
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HB NO. 334
1 Louisiana; then an amount equal to four-tenths of one percent of all monies collected
2 under this Chapter, and Chapters 2-A and 2-B of this Subtitle shall be used as
3 provided in this Section. The dedication of revenues provided for in this Subsection
4 shall in no way be interpreted to include any monies collected pursuant to the taxes
5 imposed under R.S. 47:321.1.
6 * * *
7 Section 3. R.S. 47:321.1 is hereby repealed in its entirety.
8 Section 4. The Louisiana State Law Institute is hereby authorized and directed to
9correct any references to R.S. 47:321.1 contained in R.S. 47:321 and 331 in conformity with
10the provisions of this Act.
11 Section 5. This Act shall become effective on July 1, 2025; if vetoed by the governor
12and subsequently approved by the legislature, this Act shall become effective on July 1,
132025, or on the day following such approval by the legislature, whichever is later.
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 334 Original 2025 Regular Session Tarver
Abstract: Decreases the state sales and use tax levy from 5% to 4%.
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:
(1)R.S. 47:302 - 2%
(2)R.S. 47:321 - 1%
(3)R.S. 47:321.1 - 1%
(4)R.S. 47:331 - 1%
Proposed law retains present law but reduces the total 5% levy of the state sales and use tax
from 5% to 4% by repealing the 1% levy contained in R.S. 47:321.1.
Conforming changes
Present law (R.S. 39:467) exempts sales occurring for or at an event at a state-owned domed
facility or baseball facility from sales and use taxes imposed by the state and political
subdivisions. Further provides that, notwithstanding any contrary provision of law, these
exemptions apply on and after April 1, 2016. Proposed law removes a cross reference to the
levy repealed pursuant to proposed law and otherwise retains present law.
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HB NO. 334
Present law (R.S. 39:468) exempts sales occurring at an event conducted at a facility owned
and operated by or for any unit of state government or a political subdivision or on the
publicly owned property on which the facility is located from sales and use and amusement
taxes levied by the state and political subdivisions. Proposed law removes a cross reference
to the levy repealed pursuant to proposed law and otherwise retains present law.
Present law (R.S. 47:305) exempts any materials or energy sources used to fuel the
generation of electric power for resale or by an industrial manufacturing plant for
self-consumption or cogeneration, or energy sources used for boiler fuel except refinery gas
from state and local sales and use tax. Further exempts sales, for nonresidential purposes,
of mineral water or carbonated water or any water put in bottles, jugs, or containers from
state sales tax. Proposed law removes cross references to the levy repealed pursuant to
proposed law and otherwise retains present law.
Present law (R.S. 47:305.39) exempts direct consumer purchases of butane, propane, or
other liquefied petroleum gases for the private residential purposes of cooking and heating
from state sales and use tax. Proposed law removes a cross reference to the levy repealed
pursuant to proposed law and otherwise retains present law.
Present law (R.S. 47:306) authorizes a deduction for each dealer to compensate it for
accounting for and remitting the taxes levied pursuant to present law. Provides restrictions
and qualifications for the deduction. Proposed law retains present law. Present law provides
that no compensation accounting and remittal of taxes shall be taken for sales taxes levied
by the state pursuant to R.S. 47:321.1. Proposed law repeals this provision.
Present law (R.S. 47:318) dedicates a portion of taxes collected pursuant to present law to
the Marketing Fund in the state treasury for use by La. Economic Development for certain
economic development activities. Exempts monies collected pursuant to R.S. 47:321.1 from
such dedication. Proposed law repeals this exemption and otherwise retains present law.
Proposed law directs the La. State Law Institute to correct any references to repealed law
contained in present law (R.S. 47:321 and 331) in conformity with the provisions of
proposed law.
Effective July 1, 2025.
(Amends R.S. 39:467(H) and 468(G) and R.S. 47:305(C)(3), 305.39, 306(A)(3)(a), and
318(A); Repeals R.S. 47:321.1)
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