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Legislative Update PDF Print E-mail

Legislative Update

This page lists recent legislative action that relates to Sales and Use Tax laws.  You may click on the Bill number below to access a page within the Louisiana State Legislature site that contains specific details as well as the entire text of the Bill.

2006 1st Special Session

Act Number Bill Number Description
Act 34 HB 60 Clarifies that the sales tax exemption for ships’ supplies purchased for ships or vessels operating exclusively in foreign or interstate coastwise commerce provided under R.S. 47:305.1 is also applicable to barges and drilling ships that are operating exclusively in foreign or interstate commerce This clarification was made because of the decision in Mallard Bay Drilling, Inc. v. Kennedy, 914 So. 2d 533. Effective February 23, 2006.

2006 Regular Session

Act 291 HB 958 Specifies procedure for resolution of boundary disputes between local taxing authorities for purposes of collection of motor vehicle sales tax.  Effective 8-15-06.
Act 411 HB 1003 Exempts prescription drugs purchased pursuant to Medicare Part D Plans.  Effective 7- 1-06.
Act 608 SB 546 Eliminates the local sales tax on Medicare Part B and D prescriptions.  Effective 7- 1-06
Act 765 HB 594 Provides relative to component parts of immovable property.  Effective 6-29-06.

2005 Special Session

Act Number Bill Number Description
  HCR 54 Urges and requests local governing authorities to provide that the local sales and use tax shall not apply to certain consumer purchases on the same dates as the tax holiday established by state law. Enrolled

HOTEL-MOTEL OCCUPANCY TAX LEGISLATION

Act 60 HB 115 Removes the exemption of certain rooms from the hotel occupancy tax in certain parishes. Effective 12-6-05.

STATE ONLY LEGISLATION

Act 47 HB 39 Exempts manufacturing machinery and equipment purchases to replace certain hurricane-damaged equipment from state sales and use taxes. Effective 12-6-05.
Act 48 HB 40 Caps the state sales tax on natural gas and electricity costs to certain industries. Effective 1-1-06.
Act 9 HB 42 Provides that the state sales tax shall not apply to consumer purchases of tangible personal property for non-business use on a certain date. Effective 11-28-05

2005 Regular Session

Act Number Bill Number Description
Act 397 HB 78 Exempts repairs of rail rolling stock from state tax and includes a local option provision. Also provides a state and local exemption for rail rolling stock sold or leased in Louisiana. Effective 7- 1-05.
Act 410 HB 90 Provides a state and local tax exclusion for specialty items sold to members for fund-raising purposes by nonprofit carnival organizations domiciled in Louisiana and participating in parades sponsored by a carnival organization. Effective 8-15-05.
Act 471 HB 128 Defines manufacturer, for state sales tax, to include certain agricultural activities for purposes of the manufacturing machinery and equipment exclusion. Also defines machinery and equipment includes machinery and equipment used to generate electric power for self consumption or co-generation. Includes a local option provision. Effective 7-12-05.
Act 352 HB 131 Repeals exemption for materials used in construction of the Toledo Bend Dam project. Effective 6-30-05.
Act 413 HB 132 Repeals exemption types of mobile, motorized equipment that is used for sales promotion. Effective 7-11-05.
Act 362 HB 301 Provides a state and local sales tax exclusion for cranes and related equipment leased or rented with an operator. Also provides that cranes leased or rented with an operated are tax upon first use in Louisiana. Effective 7- 1-05.
Act 243 HB 513 Repeals restriction on the exclusion from state sales and use tax for certain radio broadcast equipment which limited the exclusion to purchases mandated by the Federal Communications Commission. Includes a local option provision. Effective 6-29-05.
Act 443 HB 655 Provides an extension up to 2 years to meet certain employment requirements relative to enterprise zone rebates. Also under certain conditions the new job requirement may be created by a public institution of higher education. Effective 7-11-05.
Act 457 HB 741 Amends 47:305.10(F) to eliminate the conflict with 47:305(I) which provides a state and local sales tax exemption for repairs to drilling equipment use offshore. Also provides a state and local exclusion for textbooks and course- related software purchased by certain private post-secondary institutions. Effective 7-11-05.
Act 458 HB 747 Amends the sales price of refinery gas sold to another person. The sales price of refinery gas is now the same as the cost price for use tax purposes. Also provides that sales of other petroleum byproducts, except feedstock, are now treated the same as other sales of tangible personal property. 7-11-05 Effective.
Act 393 HB 832

Excludes purchases by certain nonprofit entities from state sales and use tax. Does not apply to local sales tax. 7- 1-05 Effective.

Act 394 HB 867 Provides a credit against the Louisiana state and local use tax for the rate of sales and use tax paid on motor vehicles purchased and titled in another state. Effective 7- 1-05.
Act 278 SB 27 Provides a state and local sales taxes exemption for nonprofit organizations conducting programs on sickle cell disease. Effective 7- 1-05.
Act 293 SB 131 Provides a state and local sales taxes exclusion for non-profit organizations that donate toys to children. Effective 7- 1-05.
Act 126 SB 173 Revises the formula for payment of sales tax by interstate and foreign commerce transportation dealers. Excludes from “taxing jurisdiction’s mileage” mileage in the taxing jurisdiction that is a part of a stream of movement of property between a point in Louisiana and a point offshore beyond the territorial limits of any state. Effective 6-22-05.
Act 301 SB 196 Amends Civil Code Article 466 relative to components parts of an immovable. Includes the concept of “societal expectation” that was used prior to the Willis-Knighton vs Caddo Shreveport decision. Effective 6-29-05.
Act 344 SB 336 Exempts the sale of VEGF inhibitors (drugs used to treat macular degeneration) from the sales tax of any political subdivision in any parish with a population between 230,000 and 300,000 (Caddo Parish). Effective 7- 1-06.

OCCUPATIONAL LICENSE TAX LEGISLATION

Act 94 HB 601 Provides that a license pharmacy generating 80% of its gross revenues from prescription drugs shall be based on one-tenth of one percent of the gross annual sales with a minimum tax of $50 and a maximum tax of $2,000. Effective 7- 1-05.

2004 Special Session

Act Number Bill Number Description
Act 1 HB-2

Exempts certain machinery and equipment from the state sales and use tax.  Political Subdivisions may provide for a sales and use tax exclusion as provided for in RS 47:301(3)(i), (13)(k), or (28).  Effective 6-30-05

Act 5 HB-8

Extends the effectiveness of the sales and use tax exemption for purchases of utilities by certain steelworks and blast furnaces.  Effective 7-1-07

Act 14 SB-15

Extends the duration of the tax-free shopping district.  Effective 3-25-04

2004 Regular Session

Act 691 SB-394

Provides that diesel fuel be defined as a motor fuel.  Effective 7-6-04

Act 683 SB-801

Authorizes the political subdivisions to renew or continue any sales tax for any purpose set forth in the renewal and provides that the renewal may exceed the constitutional or statutory limit on tax rates.  Effective 7-5-04

Act 469 SB-825

Creates Uniform Local Sales Tax Administrative Procedure Act required by the UTC for the adoption of uniform regulations for sales tax law or its administration that is applicable only to locals and which is not a sales tax law applicable to state/locals.  Effective 7-1-04

2003 Regular Session

Act Number Bill Number Description
Act 46 HB-1750

Provides for the taxable nature of cellular and PCS telephones, or other wireless PCS devices or electronic accessories physically connected with such telephones used in connection with the sale or use of mobile telecommunications services.

Act 61 SB-791 Provides that tangible personal shall not include other constructions permanently attached to the ground for local tax purposes.
Act 73 SB-551 Enacts the Uniform Local Sales Tax Code (the UTC) by gathering various provisions applicable to local sales and use taxes and requires local sales tax to be administered and collected in conformity with such provisions.
Act 141 HB-1621 Provides for direct payment numbers for private non-profit, tax-exempt organizations.  It also extends until June 30, 2005, the sales tax exclusion on educational materials purchased.
Act 1146 SB-340 Requires political subdivisions to provide the vehicle commissioner with information concerning their boundaries for purposes of vehicle tax collection.
2002 Special Session
Act Number Bill Number Description
Act 3 HB-104 Provides a sales and use tax exclusion for capital expenditures by biotechnology companies.
Act 7 HB-30 Provides an exclusion from the state sales and use tax for certain computer software.   This exemption is optional for local sales and use tax.
Act 98 HB-127 Provides sales tax filing requirements for the state and its departments, agencies, boards and commissions.

2002 Regular Session

Act 2 HB-40 Extends the exemption for certain buses, trucks, and trailers used in interstate commerce.
Act 4 HB-54 Extends the state and local sales and use tax exemptions for boiler fuel.
Act 6 HB-73 Authorizes local taxing agencies to adopt an ordinance exempting farm equipment from local sales and use tax.
Act 27 SB-11 Provides an exemption from state and local sales and use tax for non-profit literacy organizations.
Act 31 SB-39 Provides an exemption from state and local sales and use tax for repairs on drilling rigs and equipment used offshore.
Act 37 SB-57 Local taxing agencies are authorized to adopt an exemption for the sales, administration, or procurement of certain prescription drugs.
Act 40 SB-62 Defines “foreign or interstate coastwise commerce” with respect to the exemption provided owners and operators of ships or vessels operating in such commerce.
Act 41 SB-70 Provides an exemption from state and local sales and use tax for ships and ship supplies.
Act 42 SB-71 Provides an exemption from local sales and use tax for cancer and related chemotherapy prescription drugs.
Act 49 HB-26 Extends the exemption for purchases of utilities used by certain steelworks and blast furnaces.
Act 56 HB-82 Excludes certain transactions relating to manufactured homes from local sales and use tax. This exclusion is phased in over four years, beginning January 1, 2003.
Act 61 HB-124 Excludes digital television and digital radio conversion equipment from state sales and use tax. Authorizes local taxing agencies to adopt an ordinance excluding this equipment.
Act 64 HB-135 Extends the time limitations for the exclusion of motor vehicles purchased for lease.
Act 67 HB-158 Provides an exclusion from state and local sales and use tax for certain costs of publishing businesses.
Act 70 HB-205 Excludes from state and local sales and use tax purchases by non-profit blood banks and blood collection centers.
Act 71 HB-207 Excludes from state and local sales and use tax apheresis kits and leuko reduction filters used by non-profit blood banks and blood collection centers.
Act 72 HB-225 Provides credit for dentists who practice in underserved areas.
Act 85 SB-86 Provides a sales and use tax exclusion for certain tangible personal property sold by a dealer in connection with the sale or use of mobile telecommunication services.

NOTE: On July 24, 2002, a State District Court Judge issued a preliminary injunction regarding this sales and use tax exclusion. As a result, this exclusion is not in effect until the courts issue a final decision.

     

 

 
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