House Bill No. by Representative Emerson proposes significant amendments to Louisiana's sales and use tax laws, particularly focusing on exemptions for various goods and services. The bill introduces new definitions, including "digital products," and expands existing exemptions to cover the sale, use, and distribution of insulin for personal use, educational materials, and certain services provided by nonprofit organizations. Notably, it establishes specific conditions for tax exemptions for nonprofit organizations, requiring an annual exemption certificate from the Department of Revenue, and prohibits taxes on complimentary nongaming incentives provided by licensed establishments.

Additionally, the bill modifies the allocation of sales tax revenues for tourism promotion, increasing the percentage from 0.3% to 3% of the avails of the 1% state sales tax. It clarifies the application of sales taxes on repairs and maintenance of tangible personal property, while exempting charges for repairs when the property is delivered to a common carrier or the U.S. Postal Service. The legislation aims to modernize the tax framework in Louisiana, ensuring it accommodates current economic activities and technological advancements while supporting nonprofit initiatives and educational programs.

Statutes affected:
HB578 Original: 47:301(3), 47:1(F), 47:3(7), 47:2(A)(5), 47:6(1), 47:7(A)(2), 47:36(A), 47:75(A), 47:321(A), 47:1(A), 47:331(A), 51:1286(A), 47:6(B), 47:36(E)