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LA HB626

Bill

Status

Introduced

4/4/2025

Primary Sponsor

Mark Wright

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Extends Louisiana's existing state and local sales and use tax exemption for ships and ships' supplies to include digital products, prewritten computer software access services, and information services used in vessel maintenance or operation

  • Applies to vessels of 50+ tons load displacement built in Louisiana, including commercial fishing vessels, drilling ships, and drilling barges

  • Covers digital products purchased by owners or operators of ships, barges, or vessels operating exclusively in foreign or interstate coastwise commerce

  • Expands the definition of "component part" to include digital products incorporated into, attached to, placed on, or received upon vessels during construction or repair

  • Effective July 1, 2025

Legislative Description

Extends the state and local sales and use tax exemption for ships and ships' supplies to certain digital products (OR DECREASE GF RV See Note)

TAX/SALES & USE

Last Action

Read by title, under the rules, referred to the Committee on Ways and Means.

4/14/2025

Committee Referrals

Ways and Means4/4/2025

Full Bill Text

No bill text available