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Bill > HB578

LA HB578

LA HB578
Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

summary

Introduced
04/04/2025
In Committee
06/04/2025
Crossed Over
05/08/2025
Passed
06/20/2025
Dead
Signed/Enacted/Adopted
06/20/2025

Introduced Session

Potential new amendment
2025 Regular Session

Bill Summary

AN ACT To amend and reenact R.S. 47:301(3)(a), (4)(k)(i), (10), (13)(a), (16)(d), (18)(a) and (c)(i), and (27)(x)(ix), 301.1(F), 301.3(7)(a) and (10)(a), 305.1(A), (B), (C)(1)(introductory paragraph) and (c) and (3)(a), 305.2(A)(5), 305.6(1), (5), and (6), 305.7(A)(1) and (2), 305.12(D), 305.33, 305.36(A), (B), and (C)(1), 305.50(A)(2)(b)(i), 305.75(A), 321(A), 321.1(A), (B), and (C)(2), 331(A) and (B), and 337.10(A) and (D) and R.S. 51:1286(A), to enact R.S. 33:9038.34(P), R.S. 39:100.118, and R.S. 47:301.3(11), 301.4(C)(4), 305(E)(4) and (L), 305.1(C)(6), 305.12(E), 305.14, 305.21, 305.22, 305.23, 305.64, 337.4(B)(4), and 337.10(E), and to repeal R.S. 47:301.6(B) and (C), 305.2(A)(4), and 305.36(E), relative to sales and use tax; to provide with respect to exemptions from sales and use taxes levied by taxing authorities; to exempt certain services from sales and use tax; to provide for the exemption for schools and educational materials; to provide for the exemption for certain intergovernmental transactions; to provide for exemptions for certain nonprofit organizations; to provide for the exemption for software and digital products for certain healthcare facilities; to provide for an exemption for certain sickle cell disease organizations; to provide for the exemption for transactions involving certain motor vehicles; to provide for an exemption for qualifying radiation therapy treatment centers; to provide for the exemption for certain ships and ships' supplies; to provide for sales and use tax exemptions for certain governments; to authorize purchases made by certain contractors on public contracts to qualify for an exemption; to authorize an exemption for sales taxes on certain boats; to establish the initial baseline collection rate for a certain sales tax area established by the legislature; to provide with respect to the levies of certain taxes; to provide for taxes levied on certain telecommunication and ancillary services; to provide for the amount of sales and use taxes dedicated to tourism; to provide for definitions; to provide for limitations and requirements; to provide for local optional exemptions; to authorize the refund of certain sales and use taxes under certain circumstances; to provide for the establishment of the Local Revenue Fund; to provide for the transfer, deposit, and use of monies in the fund; to provide for applicability; to provide for effectiveness; and to provide for related matters.

AI Summary

This bill proposes comprehensive changes to Louisiana's sales and use tax laws, addressing multiple aspects of taxation across various sectors. The bill establishes a new Local Revenue Fund to help offset ad valorem tax losses for parishes due to business inventory exemptions, and introduces several new sales and use tax exemptions for specific entities and services. Notable exemptions include those for nonprofit organizations, sickle cell disease organizations, Habitat for Humanity, qualifying radiation therapy treatment centers, and certain government and intergovernmental transactions. The bill also modifies existing tax definitions to include digital products, expands the scope of taxable services, and adjusts tax rates for certain transactions. For boats, the bill caps state and local sales and use taxes at $20,000 and provides for periodic Consumer Price Index adjustments. Additionally, the bill makes technical changes to how certain tax references are handled and sets specific effective dates for different provisions, with most changes taking effect on January 1, 2025, or July 1, 2025, depending on the specific provision. The legislation aims to clarify, streamline, and provide targeted tax relief across various sectors while maintaining the state's revenue collection mechanisms.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Effective date: 06/20/2025. (on 06/20/2025)

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bill summary

Document Type Source Location
State Bill Page https://www.legis.la.gov/legis/BillInfo.aspx?s=25rs&b=HB578&sbi=y
Analysis - Resume Digest for HB578 https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1430228
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1426007
Fiscal Note - HB578 Enrolled https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425738
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425280
Analysis - Digest of CCRHB578 416 4411 Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1425223
Analysis - Summary of Senate Amendments to HB578 https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1424218
Fiscal Note - HB578 ReReEngrossed With Senate Floor Amendments https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423850
Senate Floor Amendment #3116 Talbot Adopted https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422922
Senate Floor Amendment #3120 Pressly Adopted https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422996
Senate Floor Amendment #3124 Foil Adopted https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1423057
Senate Floor Amendment #2992 Foil Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422455
Senate Floor Bureau Note #3047 Foil Adopted https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1422487
Fiscal Note - HB578 ReReEngrossed With Senate Cmte Amendments https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1421426
Senate Committee Amendment #2529 R&F Adopted https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419854
Analysis - Senate Green Sheet Digest for HB578 https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419893
Senate Committee Amendment #2162 R&F Draft https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1417450
Senate Committee Amendment #2507 R&F Draft https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1419828
Fiscal Note - HB578 ReReEngrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1413268
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412647
Analysis - Digest of HB578 Re-Reengrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412669
House Floor Amendment #2384 Emerson Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1412146
Fiscal Note - HB578 ReEngrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1411465
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408969
Analysis - Digest of HB578 Reengrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1409262
House Committee Amendment #1807 APP Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408914
House Committee Amendment #1702 APP Draft https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408637
Fiscal Note - HB578 Engrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1408579
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407353
Analysis - Digest of HB578 Engrossed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407398
House Committee Amendment #1487 W&M Proposed https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1407297
House Committee Amendment #1349 W&M Draft https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406455
Fiscal Note - HB578 Original https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1406763
BillText https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404386
Analysis - Digest of HB578 Original https://www.legis.la.gov/Legis/ViewDocument.aspx?d=1404394
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