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 Proposed law removes a cross reference to the levy repealed pursuant to proposed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.
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 Proposed law removes a cross reference to the levy repealed pursuant to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references to the levy repealed pursuant to proposed law and otherwise retains present law.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)