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LA HB520

Bill

Status

Passed

7/1/2025

Primary Sponsor

John Illg

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Exempts antique motor vehicles from state and local sales and use tax when the vehicle was manufactured at least 35 years ago, is valued at $10,000 or more, and is not used for commercial purposes (excluding use in motion picture production)

  • Increases the age requirement for antique vehicle license plates from 25 years to 35 years old

  • Sets the license plate fee for tax-exempt antique vehicles at $1,000, while standard antique vehicle plates remain at $25 (or $50 for personalized prestige plates)

  • Requires applicants for antique plates to submit a notarized affidavit confirming the vehicle has not been materially altered from original manufacturer specifications and will be used primarily for exhibitions, club activities, parades, or similar special occasions

  • Effective July 1, 2025, applying to sales, registration, or transfers occurring on or after that date

Legislative Description

Establishes a state and local sales and use tax exemption for certain antique motor vehicles and increases the fee for issuance of special license plates for those vehicles (EN DECREASE GF RV See Note)

TAX/SALES-USE-EXEMPT

Last Action

Effective date: 07/01/2025.

7/1/2025

Committee Referrals

Revenue & Fiscal Affairs5/20/2025
Ways and Means4/4/2025

Full Bill Text

No bill text available