Vote Smart's Synopsis:

Vote to pass a bill that authorizes additional sales and use taxes on certain services in Louisiana.

Highlights:

• Authorizes additional sales and use taxes on certain services in Louisiana, including for the following (Sec. 1-3):

• Storage for boats and vessels of less than 50 tons load displacement and trailers;

• Auto club services and fees including road and travel services;

• Car wash services;

• Coin-operated machines or devices that dispense only services and not merchandise;

• Music, skill, or pleasure;

• Installation, repair, and maintenance of taxable computer software, and related training;

• Condominium timeshare and exchange services;

• Dating and social matching services and marriage bureaus;

• Delivery, shipping, freight, and transportation services associated with a taxable sale of tangible personal property;

• Non-medical diet and weight reduction services including commercial weight loss services not prescribed by a healthcare provider;

• Immovable property repair, maintenance, and installation services are specified in the proposed law (excluding new construction, reconstruction, and capital improvements as defined in the proposed law);

• Information services as defined in the proposed law;

• Interior decorating and design services;

• Intrastate limousine, bus, and van transportation services and taxi cab and rideshare services;

• Landscaping, lawn care, and horticulture services;

• Linen supply services;

• Lobbying services;

• Machine and equipment operator services are provided with machine or equipment rental;

• Mailing services;

• Marina services are provided with respect to boats and vessels of less than 50 tons load displacement;

• Personal fitness training services;

• Pet grooming, boarding, sitting, training, and obedience services;

• Photography and photographic studio services, including sitting fees;

• Photofinishing and film development services;

• Private process server services;

• Public opinion and research polling services;

• Quilting, embroidery, and monogramming services;

• Repairs, maintenance, and installation of tangible personal property;

• Repossession services;

• Restroom operations and comfort station services;

• Security services as defined in the proposed law;

• Personal shopping services for individuals;

• Social event planning and coordination services and catering services;

• Spa services, massages by massage parlors, and steam baths;

• Rental of space for meetings, conventions, short-term business uses, entertainment events, weddings, banquets, parties, and other short-term social events;

• With certain exceptions as provided in proposed law, furnishing of space for storage of tangible personal property by a person engaged in the business of furnishing storage space. (Expands present law on taxation of storage space which imposes sales tax only on the furnishing of cold storage.);

• Skin tanning services.

• Body modification services including tattooing, piercing, scarification, and branding;

• Travel and travel package services including services of travel agents and travel

• clubs;

• Cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services;

• Warranty agreements, extended warranty agreements, and service contracts;

• With certain exceptions as provided in the proposed law, waste collection and disposal services (excluding public or private municipal waste management);

• Wrecking and towing services.

• Specifies that the provisions of this bill shall take effect immediately upon passage and approval by the Governor (Sec. 4).

Full Bill Text

Full Bill Text