Louisiana 2016 1st Special Session

Louisiana House Bill HB125

Introduced
2/24/16  
Refer
2/24/16  
Refer
2/24/16  

Caption

Repeals the state sales and use tax exemption for food and prescription drugs (Item #36) (EG SEE FISC NOTE GF RV See Note)

Impact

The impact of HB 125 would involve a notable increase in costs for consumers, particularly affecting low-income families who rely heavily on these exemptions for basic necessities. The repeal of tax exemptions on food and essential medicines could disproportionately burden these groups, which may lead to broader discussions on economic equity and social welfare. The bill is tied to a proposed amendment to the Louisiana Constitution that would need to be passed in order for the changes to take effect, indicating a complex legislative path ahead.

Summary

House Bill 125 proposes to repeal the state sales and use tax exemptions for food consumed at home and prescription drugs. This bill aims to impose a 4% sales tax on these items, which were previously exempt under Louisiana's tax laws. The changes are positioned as a means to broaden the tax base in response to fiscal pressures faced by the state government. By extending taxation to food and prescription medications, the bill represents a significant shift in Louisiana's tax structure aimed at generating additional revenue.

Sentiment

The sentiment around HB 125 appears to be mixed, with strong arguments prevalent on both sides. Advocates for the bill are likely to emphasize the need for increased state revenues and fiscal responsibility, arguing that such measures are necessary to fund essential state services. Conversely, opponents are expressing concerns over the potential negative effects on vulnerable populations and the rising cost of living. This divide reflects a broader debate on tax policy within the state and the prioritization of revenue generation versus protecting the interests of citizens.

Contention

Notable points of contention include the ethical implications of taxing basic necessities such as food and medications, as well as potential ramifications for voter sentiment if the proposed constitutional amendment is viewed unfavorably. Critics argue that repealing these exemptions could lead to wider societal issues, such as increased food insecurity and health inequities, as those who can least afford it may bear the heavier burden of taxation. The passage of HB 125 could spark intense legislative and public discourse about the state's tax policies and their implications for everyday citizens.

Companion Bills

No companion bills found.

Previously Filed As

LA HB81

(Constitutional Amendment) Repeals certain state sales and use tax exemptions (Items #16 and 36) (EG SEE FISC NOTE GF RV See Note)

LA HCR4

Suspends various exemptions as to the 2%, 1%, and 0.97% state sales and use tax levies (Item #36) (EG SEE FISC NOTE GF RV See Note)

LA HCR5

Suspends various exemptions as to the 2%, 1%, and 0.97% state sales and use tax levys (Item #36) (OR SEE FISC NOTE GF RV See Note)

LA HB114

Provides relative to the state sales and use tax (Item #30) (EG SEE FISC NOTE GF RV See Note)

LA HB204

Provides relative to the state sales and use tax exemptions for food for home consumption, residential utilities, and prescription drugs (OR NO IMPACT GF RV See Note)

LA HB104

Provides for the tax base for the state sales and use tax (Items #9 and 36) (EGF +$573,700,000 GF RV See Note)

LA HB64

Provides for the extent of the state sales and use tax exemption for business utilities (Items #9 and 36) (EG +$238,200,000 GF RV See Note)

LA HB101

Provides for the extent of applicability of various exclusions and exemptions from state sales and use tax (Item #36) (EG +$789,900,000 GF RV See Note)

LA HB9

Provides for the rate and base of state sales and use tax (Item #1) (EG +$360,000,000 GF RV See Note)

LA HB18

Provides for the applicability of certain exclusions and exemptions to the state sales and use tax (Item #7) (OR +$426,500,000 GF RV See Note)

Similar Bills

No similar bills found.