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ACTS OF 2015 LEGISLATURE Acts 1 - 88 (Except Acts 16, 26, 36, 46, 56, 66 & 76) ACT No. 1 --HOUSE BILL NO. 665 BY REPRESENTATIVE KLECKLEY AND SENATORS JOHNS AND JOHN SMITH AN ACT To amend and reenact R.S. 47:301(14)(g)(i)(bb), relative to sales and use tax; to provide for the local sales and use tax exclusion on repairs to tangible property; to exclude repairs made to certain aircraft from sales of services by certain taxing authorities; to provide for an effective date; and to provide for related matters. Notice of intention to introduce this Act has been published as provided by Article III, Section 13 of the Constitution of Louisiana. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:301(14)(g)(i)(bb) is hereby amended and reenacted to read as follows: §301. Definitions As used in this Chapter the following words, terms, and phrases have the meaning ascribed to them in this Section, unless the context clearly indicates a different meaning: * * * (14) “Sales of services” means and includes the following: * * * (g)(i)(aa) * * * (bb)(I) For purposes of the sales and use tax levied by the state and by tax authorities in East Feliciana Parish, charges for the furnishing of repairs to tangible personal property shall be excluded from sales of services, as defined in this Subparagraph, when the repaired property is (1) delivered to a common carrier or to the United States Post Office for transportation outside the state, or (2) delivered outside the state by use of the repair dealer’s own vehicle or by use of an independent trucker. However, as to aircraft, delivery may be by the best available means. This exclusion shall not apply to sales and use taxes levied by any other parish, municipality or school board. However, any other parish, municipality or school board may apply the exclusion as defined in this Subparagraph to sales or use taxes levied by any such parish, municipality, or school board. Offshore areas shall not be considered another state for the purpose of this Subparagraph. (II) For purposes of the sales and use tax levied by the tax authorities in Calcasieu Parish, charges for the furnishing of repairs to aircraft shall be excluded from sales of services, as defined in this Subparagraph, provided that the repairs are performed at an airport with a runway that is at least ten thousand feet long, one hundred sixty feet wide, and fourteen inches thick. * * * Section 2. This Act shall become effective upon signature by the governor or, if not signed by the governor, upon expiration of the time for bills to become law without signature by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If vetoed by the governor and subsequently approved by the legislature, this Act shall become effective on the day following such approval. Approved by the Governor, May 22, 2015. A true copy: Tom Schedler Secretary of State -------ACT No. 2 --HOUSE BILL NO. 93 BY REPRESENTATIVE HAVARD AN ACT To amend and reenact R.S. 34:3283(A)(introductory paragraph), relative to the West Feliciana Parish Port Commission; to provide for the frequency of commission meetings; and to provide for related matters. Notice of intention to introduce this Act has been published as provided by Article III, Section 13 of the Constitution of Louisiana. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 34:3283(A)(introductory paragraph) is hereby amended and reenacted to read as follows: §3283. Officers; meetings; quorum; report

A. The commission shall elect annually from among the commissioners a president, a vice president, a secretary, and a treasurer whose respective duties shall be prescribed by the commission. At the option of the commission, the offices of secretary and treasurer may be held by the same person. The commission shall meet in regular session once each month yearly and shall also meet in special session at the call of the president of the commission or on the written request of three commissioners. The commission shall prescribe rules to govern its meetings and shall fix the place at which meetings shall be held. A majority of the commissioners, not including vacancies, shall constitute a quorum. All actions of the commission shall be approved by the affirmative vote of a majority of the commissioners present and voting. However, no action of the commission shall be authorized on the following matters unless approved by a majority of the total commissioners: * * * Approved by the Governor, May 22, 2015. A true copy: Tom Schedler Secretary of State -------ACT No. 3 --HOUSE BILL NO. 173 BY REPRESENTATIVE TERRY LANDRY AND SENATORS ALLAIN, LONG, RISER, AND THOMPSON AN ACT To amend and reenact R.S. 3:1746(C), relative to sweet potato tax disbursements; to provide for an increase in sweet potato tax disbursements; to provide for the modification of the percentages of disbursements allocated to the Louisiana Sweet Potato Association and the Louisiana Agricultural Experiment Station; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 3:1746(C) is hereby amended and reenacted to read as follows: §1746. Collection, deposit, and disbursement of sweet potato tax money * * * C. The proceeds of one cent two cents of the four‑cent per bushel tax collected each year shall be disbursed by the commissioner when authorized by a majority of the commission as follows: (1) One‑fourth One-eighth of the above amount to finance activities and services initiated by the Louisiana Sweet Potato Association as approved by a majority of the members of the commission. (2) Three‑fourths Seven-eighths of the above amount to the Louisiana Agricultural Experiment Station to finance sweet potato research work as approved by a majority of the members of the commission. Approved by the Governor, May 22, 2015. A true copy: Tom Schedler Secretary of State -------ACT No. 4 --HOUSE BILL NO. 227 BY REPRESENTATIVE JIM MORRIS AND SENATOR PEACOCK AN ACT To designate the section of Interstate Highway 49 from the overpass at the interchange with U.S. Highway 71, in Caddo Parish, to the Arkansas state line in memory of Greg Wall, Professional Engineer. Be it enacted by the Legislature of Louisiana: Section 1. The section of Interstate Highway 49 from the overpass at the interchange with U.S. Highway 71, mile marker 234.1, to the Arkansas state line, mile marker 246.6, shall be hereafter known and designated as the “Greg Wall, P.E. Memorial Highway”. Section 2. The Department of Transportation and Development or its contractors are hereby directed to erect and maintain appropriate signage reflecting this designation. Approved by the Governor, May 22, 2015. A true copy: Tom Schedler Secretary of State --------

ACT No. 5 --HOUSE BILL NO. 243 BY REPRESENTATIVE CHANEY AND SENATORS ALLAIN, GALLOT, LONG, AND THOMPSON AN ACT To amend and reenact R.S. 3:266(23), relative to certain powers of the Louisiana Agriculture Finance Authority; to clarify the type of programs that the authority can use to promote the purchase of Louisiana agricultural products; and to provide for related matters. * As it appears in the enrolled bill CODING: Words in struck through type are deletions from existing law; words underscored THE ADVOCATE (House Bills) and underscored and boldfaced (Senate Bills) are additions. PAGE 1


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