Louisiana 2017 Regular Session

Louisiana Senate Bill SB24

Introduced
3/20/17  
Introduced
3/20/17  
Refer
3/20/17  
Refer
3/20/17  
Refer
4/10/17  
Refer
4/10/17  
Report Pass
4/24/17  
Refer
4/26/17  

Caption

Exempts diapers and feminine hygiene products from state and local sales and use tax. (See Act) (EG -$13,000,000 GF RV See Note)

Impact

If enacted, SB 24 would not only exempt diapers and feminine hygiene products from state sales and use tax but also empower local political subdivisions to apply similar tax exemptions on local sales taxes. This legislative change aligns with existing exemptions for other necessary items such as food and prescription drugs, aiming to promote public health and provide financial relief for families purchasing these essential goods.

Summary

Senate Bill 24, presented by Senator Morrell, proposes a sales and use tax exemption for consumer purchases of diapers and feminine hygiene products in Louisiana. The bill seeks to alleviate financial burdens on families by removing state and local taxes on these essential items, categorized under personal use products. The intended effective date for the exemption is January 1, 2019, contingent upon the approval of a related constitutional amendment proposed in Senate Bill 27 during the 2017 Regular Session.

Sentiment

The sentiment around SB 24 is largely supportive, particularly amongst advocates for women's health and family welfare. Proponents argue that the bill addresses an essential public health issue, making necessary products more affordable for all individuals. However, there may be concerns regarding the state’s revenue, given the predicted impact of the exemption outlined as a potential loss of $13 million in general fund revenue.

Contention

The most notable point of contention surrounding SB 24 is the fiscal implication of tax exemptions on state revenue, especially as local governments have varying capacities to absorb the loss of sales tax income. While advocates emphasize the necessity of these products and the importance of keeping them affordable, some legislators may express caution about the broader implications this may have on state funding and resources allocated to other essential services.

Companion Bills

No companion bills found.

Previously Filed As

LA SB5

Exempts diapers and feminine hygiene products from sales and use tax. (1/1/21) (RRF -$14,500,000 GF RV See Note)

LA SB27

Constitutional amendment to exempt diapers and feminine hygiene products from state sales and use tax. (2/3 - CA13s1(A)) (EG DECREASE GF RV See Note)

LA HB7

Provides for a sales and use tax exemption for feminine hygiene products and diapers (EN -$11,100,000 GF RV See Note)

LA HB328

Authorizes an exemption from local sales taxes for feminine hygiene products and diapers (EN SEE FISC NOTE LF RV See Note)

LA SB4

Constitutional amendment to exempt diapers and feminine hygiene products from state sales and use tax. (2/3 - CA13s1(A)) (RE DECREASE GF RV See Note)

LA SB219

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

LA AB177

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

LA SB114

Sales and use tax exemption for diapers and feminine hygiene products. (FE)

LA SB2895

Sales and use tax; exempt sales of feminine hygiene products and diapers.

LA HB233

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers and feminine hygiene products, Sec. 40-23-4 am'd.

Similar Bills

No similar bills found.