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LA HB654

Bill

Status

Passed

6/8/2025

Primary Sponsor

Beau Beaullieu

Click for details

Origin

House of Representatives

2025 Regular Session

AI Summary

  • Beginning January 1, 2026, the Louisiana Legislature is prohibited from enacting any new sales and use tax exemption, exclusion, credit, or rebate unless it applies to all taxing authorities (both state and local)

  • Establishes uniformity requirement for the sales and use tax base across state and local jurisdictions for future tax incentives

  • Enacted as R.S. 47:301.7 during the 2025 Regular Session

  • Becomes effective upon the governor's signature or upon expiration of the signing period if not signed

Legislative Description

Requires sales and use tax exemptions, exclusions, credits, or rebates to apply to both the state and local sales tax bases (EN SEE FISC NOTE GF RV See Note)

TAX/SALES & USE

Last Action

Effective date: 06/08/2025.

6/8/2025

Committee Referrals

Revenue & Fiscal Affairs5/13/2025
Ways and Means4/24/2025

Full Bill Text

No bill text available