HLS 25RS-44 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 654
BY REPRESENTATIVE BEAULLIEU
TAX/SALES & USE: Requires sales and use tax exemptions, exclusions, credits, rebates,
and refunds to apply to both the state and local sales tax bases
1 AN ACT
2To enact R.S. 47:301.7, relative to sales and use taxes; to provide for the applicability of
3 certain sales and use tax incentives; to provide for requirements and limitations; to
4 provide for effectiveness; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:301.7 is hereby enacted to read as follows:
7 ยง301.7. Sales and use tax exemptions; uniformity of base
8 Beginning January 1, 2026, no new sales and use tax exemption, exclusion,
9 credit, rebate, or refund shall be enacted by the Legislature unless the exemption,
10 exclusion, credit, rebate, or refund is applicable to sales and use taxes levied by all
11 taxing authorities.
12 Section 2. This Act shall become effective upon signature by the governor or, if not
13signed by the governor, upon expiration of the time for bills to become law without signature
14by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
15vetoed by the governor and subsequently approved by the legislature, this Act shall become
16effective on the day following such approval.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-44 ORIGINAL
HB NO. 654
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 654 Original 2025 Regular Session Beaullieu
Abstract: Requires sales and use tax exemptions, exclusions, credits, rebates, or refunds
enacted by the Legislature beginning Jan. 1, 2026, and thereafter to be applicable to
sales and use taxes levied by all taxing authorities.
Proposed law requires, beginning Jan. 1, 2026, all new sales and use tax exemptions,
exclusions, credits, rebates, or refunds enacted by the Legislature to be applicable to sales
and use taxes levied by all taxing authorities.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Adds R.S. 47:301.7)
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.