Louisiana 2016 2nd Special Session

Louisiana Senate Bill SB4

Introduced
6/6/16  
Introduced
6/6/16  
Refer
6/6/16  
Refer
6/6/16  
Refer
6/7/16  
Refer
6/7/16  
Report Pass
6/13/16  
Report Pass
6/13/16  
Engrossed
6/15/16  

Caption

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)

Impact

The enactment of SB4 is expected to have a positive impact on commercial fishing operations by decreasing operational costs related to tax liabilities. The restoration of exemptions would assist fishermen in offsetting expenses associated with their operations, ultimately benefiting the state's fishing economy. This move is particularly supportive during the designated period of tax application, allowing for sustained economic activity within the fishing industry during these years.

Summary

Senate Bill No. 4 pertains to the sales tax exemption for purchases made by licensed commercial fishermen, specifically targeting fishing vessels, supplies, fuels, lubricants, and repair services. The bill aims to restore a sales tax exemption that was previously suspended. Under its provisions, beginning July 1, 2016, these purchases would be exempt from the sales tax applied between April 1, 2016, and June 30, 2018. This intended restoration of the exemption is significant for the commercial fishing industry, as it reduces the financial burden on those engaged in this sector.

Sentiment

General sentiment surrounding SB4 appears favorable among commercial fishing advocates, who view it as a necessary support mechanism for the industry. There is an understanding that reducing sales tax on pertinent supplies will foster growth and conservation efforts within the fishing community. However, discussions may exist regarding the overall implications of tax exemptions on state revenue, which could bring about fiscal debates among broader stakeholders.

Contention

While SB4 largely enjoys support from those within the fishing community, potential contention may arise concerning fiscal responsibility. Opponents from diverse backgrounds may argue about the long-term sustainability of tax exemptions and their effect on state funding. Balancing the interests of commercial fishermen with those of taxpayers and state budget concerns may spark discussions, reflecting the ongoing debate over economic support versus revenue generation.

Companion Bills

No companion bills found.

Previously Filed As

LA HB8

Provides for effectiveness of the exemption for purchases of fishing vessels, supplies, fuels, lubricants, and repairs for vessels by licensed commercial fishermen (Item #33) (EG DECREASE GF RV See Note)

LA HB18

Provides for effectiveness of the exemption for purchases of fishing vessels, supplies, fuels, lubricants, and repairs for vessels by licensed commercial fishermen (Item #33)

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 SB5

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)

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 SB1

Restores sales tax exemption for admissions to athletic and entertainment events for elementary and secondary schools. (7/1/16)(Item No. 7) (EG DECREASE GF RV See Note)

Similar Bills

No similar bills found.