SLS 25RS-5 ORIGINAL
2025 Regular Session
SENATE BILL NO. 45
BY SENATOR MCMATH
TAX EXEMPTIONS. Exempts purchases of motor vehicles by certain veterans and their
spouses from sales and use taxes and the vehicle registration and license tax. (7/1/25)
1 AN ACT
2 To enact R.S. 47:305.37 and 479.2, relative to tax exemptions; to authorize an exemption
3 from motor vehicle registration and license taxes and fees for certain veterans and
4 their spouses; to authorize a sales and use tax exemption for motor vehicles; to
5 provide for eligibility requirements; to provide for an effective date; and to provide
6 for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:305.37 and 479.2 are hereby enacted to read as follows:
9 §305.37. Exclusions and exemptions; honorably discharged veteran, retired
10 veteran, or their spouse
11 A. The sales and use taxes levied by any taxing authority shall not apply
12 to the sale at retail, the purchase, or the importation of a motor vehicle by an
13 honorably discharged veteran, a retired veteran, or their spouse.
14 B. In order to qualify for the exemption, the purchase of the motor
15 vehicle by an honorably discharged veteran or their spouse shall occur within
16 two years after the date of the veteran's separation from service. Proof of
17 eligibility for the exemption shall be determined by rules promulgated pursuant
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 45
SLS 25RS-5 ORIGINAL
1 to this Section.
2 C. In order to qualify for the exemption, the purchase of the motor
3 vehicle by a retired veteran or their spouse shall occur within two years after
4 the date of the veteran's retirement. Proof of eligibility for the exemption shall
5 be determined by rules promulgated pursuant to this Section.
6 D. This Section applies to motor vehicles owned and operated by an
7 honorably discharged veteran, a retired veteran, or their spouse except any
8 commercial vehicle utilized for commercial use as defined in R.S. 47:451.
9 E. The Department of Revenue shall promulgate rules and regulations
10 to administer the exemption provided for in this Section. Any person not in
11 compliance with the rules and regulations shall not be entitled to the exemption.
12 * * *
13 .§479.2. Exemptions from license fee or tax; honorably discharged veteran,
14 retired veteran, or their spouse
15 A. A motor vehicle owned and operated by an honorably discharged
16 veteran, a retired veteran, or their spouse shall be exempt from the payment of
17 vehicle registration and license taxes when registered within two years after the
18 date of the veteran's date of retirement or separation from service.
19 B. Proof of eligibility for the exemption shall be determined by rules
20 promulgated pursuant to this Section. The Department of Public Safety and
21 Corrections, office of motor vehicles, shall promulgate rules and regulations to
22 administer the exemption provided for in this Section. Any person not in
23 compliance with the rules and regulations shall not be entitled to the exemption.
24 Section 2. This Act shall become effective on July 1, 2025, and shall be applicable
25 to taxable periods beginning on and after July 1, 2025.
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Coding: Words which are struck through are deletions from existing law;
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The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Senate Legislative Services.
The keyword, summary, 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)]
DIGEST
SB 45 Original 2025 Regular Session McMath
Present law imposes state and local sales and use taxes upon the sale or use of any motor
vehicle, automobile, motorcycle, truck, truck-tractor, trailer, semitrailer, motor bus, house
trailer, or any other vehicle subject to the vehicle registration license tax.
Proposed law authorizes a state and local sales and use tax exemption for any motor vehicle
purchased by an honorably discharged veteran, a retired veteran, or their spouse.
Proposed law specifies that the purchase of the motor vehicle by an honorably discharged
veteran, a retired veteran, or their spouse shall occur within two years after the date of the
veteran's retirement or separation from service. Proposed law further provides that proof of
eligibility for the exemption shall be determined through the promulgation of rules by the
Dept. of Revenue.
Present law requires every owner of a motor vehicle, trailer, or semitrailer, or other vehicle
intended to be operated upon the public highways in the state to obtain registration and pay
the vehicle registration and license tax.
Proposed law exempts a motor vehicle owned and operated by an honorably discharged
veteran, a retired veteran, or their spouse from the payment of vehicle registration and
license taxes when registering a motor vehicle within two years after the date of the veteran's
date of retirement or separation from service.
Proposed law further provides proof of eligibility for the exemption shall be determined
through the promulgation of rules by the Dept. of Public Safety and Corrections, office of
motor vehicles.
Effective July 1, 2025, and applicable to taxable periods beginning on and after July 1, 2025.
(Adds R.S. 47:305.37 and 479.2)
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.