Louisiana Senate Bill SB133

Louisiana 2019 Regular Session

• Introduced: 3/27/19
• Refer: 3/27/19
• Refer: 4/8/19

Caption

Consolidates all sales tax holidays into one annual three-day holiday. (gov sig) (OR -$6,400,000 GF RV See Note)

Impact

If enacted, SB133 will significantly alter existing state tax laws by reducing the number of designated sales tax holidays while expanding the timeframe for the remaining holiday. This consolidation aims to streamline the tax holiday process and simplify compliance for both consumers and retailers. The bill’s approach reflects a movement toward a more standardized taxation framework within the state, which could foster greater participation from local governments in the sales tax holiday, thereby enhancing consumer spending opportunities during this period.

Summary

SB133 seeks to consolidate the three annual sales tax holidays in Louisiana into a single three-day event. The proposed legislation eliminates the separate holidays for hurricane preparedness and the Second Amendment, and modifies the timing of the general consumer tax holiday, moving it from August to the last consecutive weekend in July. Under this bill, the annual sales tax exemption will apply to consumer purchases of tangible personal property, although purchases from remote sellers will be excluded from this exemption. Additionally, local sales tax authorities are permitted to join the holiday by adopting an ordinance or resolution, contingent upon notifying the state’s revenue secretary beforehand.

Sentiment

The sentiment regarding SB133 appears mixed among legislators and various stakeholders. Proponents argue that the consolidation of sales tax holidays will facilitate increased consumer participation and potentially boost local economies by aligning the shopping periods with consumer purchasing behavior. Conversely, opponents of the bill express concern that repealing the specific holidays may diminish opportunities for certain consumer groups to benefit from tax exemptions tailored to specific needs, such as hurricane preparedness.

Contention

Notable points of contention surrounding SB133 include the decision to eliminate the hurricane preparedness holiday, which many critics believe is vital for encouraging residents to prepare for natural disasters. Additionally, the exclusion of remote seller purchases from the holiday has raised questions about its fairness and efficacy. These elements of the bill reflect a broader debate about how tax policies can effectively address both consumer needs and local government interests, highlighting the tension between uniformity in taxation and the unique circumstances of individual communities.