The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 8 Original 2020 Second Extraordinary Session Cathey
Present law provides for a state sales tax exemption for the sale or use of steam, water, electric
power or energy, natural gas, or energy sources by businesses from three of the four major state sales
tax levies, but not for the two percent levy in R.S. 47:302.
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 provides for an exemption from the state sales tax levied in R.S. 47:302 for the
purchase of business utilities by businesses located in the parishes that FEMA has determined are
eligible for both individual and public assistance under a declaration of major disaster in 2020 by
placing this exemption in the list of sales tax exemptions applicable to R.S. 47:302.
Proposed law applies this exemption to 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))