Senate Bill No. 171, introduced by Senator Allain, amends the existing state sales and use tax exemptions to include a new category of beverages. Specifically, the bill adds an exemption for water, mineral water, carbonated water, and flavored water sold in bottles, jugs, or containers, while retaining the current exemptions for other food items such as soft drinks, bakery products, and dairy products. This change is reflected in the amendment to R.S. 47:305(C)(1)(c).

The provisions of this bill will take effect for taxable periods beginning on or after July 1, 2025, and will become effective upon the governor's signature or after the designated time for gubernatorial action if not signed. This legislation aims to provide additional tax relief for consumers purchasing specific beverages, thereby promoting accessibility and affordability.

Statutes affected:
SB171 Original: 47:305(C)(1)