HLS 25RS-931 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 520
BY REPRESENTATIVES ILLG AND STAGNI
TAX/SALES-USE-EXEMPT: Establishes a state and local sales and use tax exemption for
certain antique motor vehicles and increases the fee for issuance of special license
plates for those vehicles
1 AN ACT
2To amend and reenact R.S. 47:337.9(D)(36) and 463.8(B)(1) and to enact R.S. 47:305.21,
3 relative to taxes and fees; to provide for sales tax exemptions; to establish a state and
4 local sales and use tax exemption for certain antique motor vehicles; to provide with
5 respect to fees for certain antique motor vehicle license plates; to provide for
6 definitions; to provide for requirements and limitations; to provide for applicability;
7 to provide for an effective date; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:337.9(D)(36) and 463.8(B)(1) are hereby amended and reenacted
10and R.S. 47:305.21 is hereby enacted to read as follows:
11 §305.21. Exemption; antique motor vehicles
12 A. The sales and use tax levied by any taxing authority shall not apply to the
13 purchase of an antique motor vehicle as defined in Subsection B of this Section. The
14 exemption from local sales and use taxes established in this Section shall be granted
15 notwithstanding any other provision of law to the contrary.
16 B. For purposes of this Section, the term "antique motor vehicle" shall mean
17 a motor vehicle which meets all of the following criteria:
18 (1) Was manufactured at least twenty-five years ago.
19 (2) Is not used for commercial purposes.
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HB NO. 520
1 (3) Is valued at ten thousand dollars or more.
2 C. Registration and licensing of an antique motor vehicle shall be subject to
3 the fees imposed by the provisions of R.S. 47:463.8(B).
4 * * *
5 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
6 exemptions applicable
7 * * *
8 D.
9 * * *
10 (36) R.S. 47:6040 R.S. 47:305.21, "key words": antique motor vehicles.
11 * * *
12 §463.8. Antique license plates and license plates for antique motor vehicles and
13 motorcycles
14 * * *
15 B.(1)(a) Prior to August 15, 1999, the fee for issuing the license plates
16 provided for in this Section shall be a one-time fee of fifty dollars for each plate for
17 the special plates for antique motor vehicles or motorcycles, and a one-time fee of
18 fifty dollars for the personalized prestige plates for antique motor vehicles.
19 (b)(i) From August 15, 1999, through June 30, 2019, and beginning
20 Beginning January 1, 2025, and thereafter, except as provided in Subparagraph (b)
21 of this Paragraph, the fee for issuing such special plates for antique motor vehicles
22 or motorcycles shall be a one-time fee of twenty-five dollars and a one-time fee of
23 fifty dollars for the personalized prestige plates.
24 (ii) (b) Beginning July 1, 2019, through December 30, 2024 2025, and
25 thereafter, the fee for issuing special plates for antique motor vehicles which qualify
26 for the sales and use tax exemption in R.S. 47:6040 R.S. 47:305.21 shall be one
27 thousand dollars.
28 * * *
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HB NO. 520
1 Section 2. The provisions of this Act shall apply to sales, registration, or transfer of
2any antique motor vehicle occurring on and after July 1, 2025.
3 Section 3. This Act shall become effective on July 1, 2025; if vetoed by the governor
4and subsequently approved by the legislature, this Act shall become effective on July 1,
52025, 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 520 Original 2025 Regular Session Illg
Abstract: Exempts purchases of antique motor vehicles valued at $10,000 or more from
state and local sales and use tax and imposes a one-time fee of $1,000 on the
issuance of special license plates for those vehicles.
Proposed law establishes an exemption from state and local sales and use taxes on non-
commercial motor vehicles manufactured at least 25 years ago and valued in excess of
$10,000. Defines such vehicles as "antique motor vehicles" for purposes of proposed law
relative to the sales and use tax exemption.
Present law establishes a one-time $25 fee for issuance of a special license plate for certain
antique motor vehicles and motorcycles. Proposed law retains present law for antique motor
vehicles valued at less than $10,000, but increases the license plate fee from $25 to $1,000
for antique vehicles valued at $10,000 or more and eligible for the sales and use tax
exemption provided in proposed law.
Proposed law applies to sales registration, or transfer of antique motor vehicles occurring
on and after July 1, 2025.
Effective July 1, 2025.
(Amends R.S. 47:337.9(D)(36) and 463.8(B)(1); Adds R.S. 47:305.21)
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are additions.