Louisiana 2011 Regular Session

Louisiana Senate Bill SB29

Introduced
4/25/11  

Caption

Exempts from state and local sales taxes purchases by a nonprofit corporation whose primary purpose is to fund children's service organizations through golf events. (7/1/11) (OR DECREASE GF RV See Note)

Impact

If enacted, this legislation would amend existing tax codes to broaden the scope of sales tax exemptions for nonprofit organizations active in the area of children’s services. The exemption is specifically structured to enhance fiscal support for these nonprofits, enabling them to allocate more of their raised funds directly toward programmatic and operational activities rather than tax obligations. It would potentially result in increased financial stability for such organizations and could promote further charitable fundraising initiatives.

Summary

SB29 proposes to exempt certain purchases made by nonprofit corporations from state and local sales taxes. Specifically, it targets organizations whose primary purpose is to support children's service programs through funds raised via golf events. The bill is aimed at facilitating increased funding for children's services, which are essential for community welfare and development, particularly for those aimed at helping underprivileged youth.

Sentiment

Generally, the sentiment surrounding SB29 appears to be positive, particularly among nonprofit organizations and advocates for children's services, as it could lead to increased funding and support for essential services. Proponents argue that this measure will alleviate financial burdens for nonprofits and allow them to focus more resources on their mission. However, there may be concerns regarding the overall impact on state revenue and how it might affect funding for other essential services.

Contention

Notable points of contention include the balance between providing necessary support to nonprofit organizations and the implications of tax revenue loss for the state. Critics may raise concerns regarding the bill's potential impact on state finances, particularly if the exemptions lead to significant reductions in tax income. The debate may center on whether aiding nonprofits through tax exemptions is justifiable when compared to the broader fiscal needs of the state.

Companion Bills

No companion bills found.

Previously Filed As

LA SB51

Provides for a sales and use tax exemption for certain purchases by the Fore!Kids Foundation. (7/1/11) (OR -$40,000 GF RV See Note)

LA HB578

Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

LA HB247

Excludes from state and local sales and use tax the sales of tangible personal property and services sold by the sponsor at events sponsored by certain nonprofit organizations (EN -$1,000,000 GF RV See Note)

LA HB716

Decreases the state sales and use tax rate and repeals exclusions and exemptions from state sales and use tax (OR SEE FISC NOTE GF RV)

LA SB3

Provides with respect to exemptions from state sales tax. (Item Nos. 7-35) (7/1/16) (RE DECREASE GF RV See Note)

LA HB423

Provides relative to state and local sales and use taxes (OR INCREASE GF RV See Note)

LA HB612

Provides relative state and local taxes (EG INCREASE GF RV See Note)

LA HB330

Creates a state and local sales tax exemption for purchases of agricultural fencing materials by commercial farmers (EN DECREASE GF RV See Note)

LA HB61

To provide with respect to the applicability of certain exclusions and exemptions from state sales and use taxes (EN +$272,300,000 GF RV See Note)

LA HB673

Provides with respect to the exclusions and exemptions applicable to sales and use taxes (RR2 SEE FISC NOTE GF RV See Note)

Similar Bills

No similar bills found.