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LA SB241

Bill

Status

Introduced

4/23/2025

Primary Sponsor

Blake Miguez

Click for details

Origin

Senate

2025 Regular Session

AI Summary

  • Exempts motor vehicle repair costs from state and local sales and use tax when the vehicle is rented or leased by a dealer for re-rent or re-lease to third parties
  • Exempts parts and materials used in qualifying motor vehicle repairs from sales and use tax
  • Applies to all taxing authorities in Louisiana, including both state and local jurisdictions
  • Effective July 1, 2025, applicable to taxable periods beginning on or after that date
  • Enacts new section R.S. 47:305.77 to Louisiana tax law

Legislative Description

Provides for a sales and use tax exemption for the cost of repairs and parts for certain rented or leased motor vehicles. (7/1/25) (EG1 DECREASE GF RV See Note)

TAX EXEMPTIONS

Last Action

Read by title. Ordered engrossed and recommitted to the Committee on Finance.

5/7/2025

Committee Referrals

Finance5/7/2025
Revenue & Fiscal Affairs4/28/2025

Full Bill Text

No bill text available