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LA HB313
Bill
Status
7/1/2025
Primary Sponsor
Rodney Lyons
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AI Summary
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Exempts purchases by the Louisiana Alliance of Children's Advocacy Centers and nonprofit child advocacy centers from all state and local sales and use taxes
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Qualifying organizations must operate under Children's Code Article 521, be governed by a child advocacy board of directors, and meet requirements in Chapter 2 of Title V of the Louisiana Children's Code
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Requires qualifying organizations to apply annually for a one-year exemption certificate from the Department of Revenue
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Department of Revenue secretary must promulgate rules for implementing the exemption, including certificate usage and application forms
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Effective July 1, 2025, with estimated revenue reduction of $275,000 to the General Fund
Legislative Description
Exempts purchases made by child advocacy centers from state and local sales and use taxes (EN -$275,000 GF RV See Note)
TAX/SALES-USE-EXEMPT
Last Action
Effective date: 07/01/2025.
7/1/2025