Louisiana 2020 2nd Special Session

Louisiana Senate Bill SB8

Introduced
9/24/20  
Introduced
9/24/20  
Refer
9/24/20  
Refer
9/24/20  
Refer
9/28/20  

Caption

Exempts purchases of utilities by businesses in the parishes impacted by Hurricane Laura from state sales and use tax. (gov sig) (Item #26)

Impact

If enacted, SB 8 would amend existing tax regulations regarding state sales and use tax exemptions. The proposed changes would provide a much-needed respite for businesses facing financial distress due to the impact of Hurricane Laura, helping them reduce operational costs during a critical recovery period. By placing the tax exemption on utility purchases for a limited time, the bill underscores the state's commitment to assisting affected communities in economic recovery and development. The bill sets an effective period for the exemption starting November 1, 2020, through June 30, 2021, making it a temporary measure, but with the potential for significant local economic impact during that time.

Summary

Senate Bill 8, introduced by Senator Cathey, seeks to provide tax relief to businesses located in parishes affected by Hurricane Laura by exempting their purchases of utilities from state sales and use tax. This exemption specifically targets essential utilities such as steam, water, electric power, and natural gas, lifting some financial burdens from businesses recovering from the disaster. The bill aims to stimulate economic recovery by making vital services more affordable for businesses as they attempt to rebuild and regain economic viability in the aftermath of the hurricane.

Sentiment

The general sentiment around SB 8 leans towards support from business owners and members of the affected communities, as it addresses immediate financial concerns related to utility costs. Supporters see this legislation as a crucial step in stimulating local economies that have been severely affected by the hurricane disaster. However, opponents may express concerns about the long-term financial implications for state revenues and whether such tax exemptions could set a precedent for future tax relief measures for other disasters not deemed as urgent. The discourse around the bill largely reflects a consensus on the necessity of relief, while debates may arise regarding fiscal responsibility and the sustainability of tax policy adjustments.

Contention

While the bill has garnered support for its intent to aid businesses, dissenting viewpoints may arise regarding the effectiveness and equity of such tax exemptions. There may be concerns about whether the temporary relief sufficiently addresses the broader challenges faced by affected businesses or if it inadvertently creates disparities in support for those not among the exempt entities. Additionally, the potential impact on state tax revenue necessitates caution, as substantial exemptions could strain funding for other essential services in the state. Thus, the bill reflects both a vital support mechanism for businesses and a source of debate over fiscal policy priorities in Louisiana.

Companion Bills

No companion bills found.

Previously Filed As

LA SB9

Exempts purchases of construction materials from state sales and use tax in parishes impacted by certain disasters. (gov sig) (Item #26)

LA SB3

Exempts business utilities from state sales tax for businesses impacted by 2020 states of disaster or emergency. (gov sig) (Item #26) (OR -$84,400,000 GF RV See Note)

LA SB2

Exempts purchases of utilities by commercial farmers and agricultural manufacturers impacted by a declared state of emergency or disaster from state sales and use tax. (gov sig) (Item #26) (OR -$3,200,000 GF RV See Note)

LA SB4

Exempts purchases of certain farm equipment from the state sales and use tax during a declared state of emergency or disaster. (gov sig) (Item #26) (OR DECREASE GF RV See Note)

LA SB28

Exempts purchases of certain equipment by broadband providers from sales and use tax. (gov sig) (Item #39) (OR DECREASE GF RV See Note)

LA SB6

Exempts purchases of utilities used by commercial farmers for on-farm storage from state sales and use tax. (gov sig) (EN DECREASE GF RV See Note)

LA HB26

Establishes a sales tax holiday to provide relief for recovery as a result of Hurricane Laura and the COVID-19 pandemic (Item #26) (EN -$4,500,000 GF RV See Note)

LA HB625

Exempts from a state sales and use tax levy business utilities used in electricity generation

LA HB603

Exempts certain business utilities from state sales and use taxes (RE -$62,000,000 GF RV See Note)

LA HB43

Exempts certain business utilities from state sales and use taxes (OR -$69,200,000 GF RV See Note)

Similar Bills

No similar bills found.