Louisiana 2016 2nd Special Session

Louisiana Senate Bill SB5

Introduced
6/6/16  
Refer
6/6/16  
Refer
6/7/16  
Refer
6/7/16  
Report Pass
6/14/16  
Engrossed
6/15/16  

Caption

Legislates with regard to sales of butane, propane, or other liquified petroleum gases for private, residential consumption. (7/1/16)(Item No. 34) (EG DECREASE GF RV See Note)

Impact

If enacted, SB5 would have a significant impact on the state's revenue from sales taxes, particularly during the specified period from July 1, 2016, to July 1, 2018. By restoring these exemptions, the state would potentially see a decrease in revenue collected from the sales of butane and propane, affecting the overall budget allocated for various public services. This proposed change underscores the legislature's consideration of the financial burden that taxation on essential household energy sources places on residents, particularly in the context of rising energy costs.

Summary

Senate Bill No. 5, introduced by Senator Chabert, focuses on the imposition and exemption of sales tax regarding butane, propane, and other liquified petroleum gases for private, residential consumption. The bill aims to reinstate exemptions for sales of these gas types effective from July 1, 2016, allowing residents to purchase these fuels without incurring the temporary state sales tax that was previously applied. The bill modifies existing state law regarding sales taxes to reintegrate these exemptions, which were suspended under earlier legislation.

Sentiment

The sentiment around SB5 appears generally supportive, particularly among constituents who rely on butane and propane for residential heating and cooking. Proponents advocate for the bill as a necessary measure to ease the financial pressures on families by reducing the cost of essential energy sources. However, there are underlying concerns regarding the potential long-term impacts on state revenue and the ability to fund public services, which may generate contention among fiscal conservatives and budget-conscious lawmakers.

Contention

Notable points of contention involve the balance between providing necessary financial relief to residents and ensuring sufficient state revenue. Critics may argue that while the exemptions help families, they could lead to budgetary shortfalls that would affect state services. The debate surrounding SB5 illustrates the ongoing tension between economic support for residents and the financial realities of tax policies impacting state governance and service provision.

Companion Bills

No companion bills found.

Previously Filed As

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 HB51

Provides with respect to the effectiveness of certain exclusions and exemptions from state sales and use taxes (Items #7-34) (EN DECREASE GF RV See Note)

LA HB36

Provides with respect to the applicability of certain exclusions and exemptions from state sales and use taxes (Item #16) (OR DECREASE GF RV See Note)

LA SB11

Legislates with regard to sales tax exemptions for certain educational institutions. (Item Nos. 7, 13, 14, and 32) (7/1/16) (OR DECREASE GF RV See Note)

LA HB23

Provides with respect to the rate and base of the state sales and use tax (Item #7) (EG +$288,000,000 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 SB4

Legislates with regard to purchases of fishing boats, supplies, fuels, lubricants, and repairs for the boats of licensed commercial fisherman. (7/1/16) (Item No. 33) (EG DECREASE GF RV See Note)

LA HB4

Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)

LA HB22

Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)

LA HB3

Provides for the rate and base of state sales and use taxes (Item #1) (OR +$507,000,000 GF RV See Note)

Similar Bills

No similar bills found.