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July 24, 2018

Aircraft Repair Sales Tax Exemption in Louisiana

On June 24, 2018, Governor John Bel Edwards signed House Bill 10 (H.B. 10),
1 which includes the following
modifications to Louisiana law:
• Reduces the rate of the temporary state sales and use tax from 1%, to 0.45%, and extends the sunset date of the
temporary tax levy from June 30, 2018 to June 30, 2025.
• Provides for restrictions on the applicability of certain exclusions and exemptions that apply to all state sales and
use tax levies from July 1, 2018 to June 30, 2025.
This tax alert summarizes these law changes that are effective July 1, 2018

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