The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 9 Original 2020 Second Extraordinary Session Cathey
Proposed law provides for a state sales tax exemption for the purchase of construction materials in
this state when the materials are purchased for use in constructing, rehabilitating, repairing, or
renovating structures that were destroyed or damaged in a parish that FEMA has determined is
eligible for individual and public assistance under a declaration of major disaster in 2020.
Present law provides for the exclusive list of sales and use tax exemptions that are effective through
June 30, 2025, for each of the four major state sales tax levies.
Proposed law includes the sales tax exemption for purchase of construction materials in the list of
effective sales tax exemptions for all sales tax periods beginning on or after November 1, 2020, and
ending on or before June 30, 2021.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(BB)(113), 305.69, 321(P)(114), 321.1(I)(114), and 331(V)(114))