Louisiana – Exemption for Repairs to Property Delivered Out of State

SALT Report 2310 – The Louisiana State Legislature proposed a Bill that will expand the sales tax exemption for repairs to property delivered out of state. Currently, the exemption only applies to the state and local sales tax imposed in East Feliciana Parish.

However, Senate Bill 79 provides that the exemption will be extended to all political subdivisions that border the state and will allow political subdivisions that do not border the state to apply the exemption if they choose to do so.

The exemption from state and local taxes will apply to repaired property that is:

  • Delivered to the United States Postal Service for transportation outside the state,
  • Delivered outside the state by use of an independent trucker, and
  • Delivered by the best available means for repaired aircraft

The Bill is currently pending review by the Senate Revenue and the Fiscal Affairs Committees and if approved, will become effective July 1, 2013.

For Further Information

Louisiana State Legislature – Senate Bill 79

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