Bill > SB171

This bill amends Louisiana state sales and use tax law to expand the existing exemption for soft drinks to also include water, mineral water, carbonated water, and flavored water when sold in bottles, jugs, or containers. Currently, soft drinks are exempt from state and local sales taxes, and this bill will broaden that exemption to cover additional types of bottled beverages. The tax exemption will apply to taxable periods beginning on or after July 1, 2025, which means consumers will not pay state sales tax on these newly included beverage types starting from that date. The bill modifies the existing tax code (R.S. 47:305) to add the new categories of exempt beverages, effectively reducing the tax burden on consumers purchasing these types of packaged water and water-based drinks. The bill will become effective upon the governor's signature or when it becomes law without signature, with potential retroactive application if approved after initial veto.

Budget and Finance

https://www.legis.la.gov/legis/BillInfo.aspx?s=25rs&b=SB171&sbi=y