House Bill No. by Representative Bryant amends existing Louisiana law to extend sales and use tax exemptions to licensed charter boat fishing guides, recognizing them as commercial fishermen for tax purposes. Specifically, the bill modifies R.S. 47:305.20(A) and (C)(1) to include the charter boat fishing guide license alongside the commercial fishing license as a qualifying credential for tax exemptions. This change allows charter boat fishing guides to benefit from the same tax exemptions that apply to commercial fishermen, provided they meet the necessary criteria regarding vessel use and catch for human consumption.

Additionally, the bill enacts R.S. 56:302.9(K), which explicitly states that Louisiana residents holding a valid charter boat fishing guide license are considered commercial fishermen for the purposes of tax exemptions outlined in R.S. 47:305.20. The legislation also removes an outdated reference to processing facilities that were previously eligible for tax exemptions, streamlining the law to better reflect current practices in the fishing industry. Overall, the bill aims to support charter boat fishing guides by aligning their tax treatment with that of commercial fishermen.

Statutes affected:
HB149 Original: 47:20(A)