Louisiana legislation · 2025 Regular Session
Louisiana HB520: TAX/SALES-USE-EXEMPT: Establishes a state and local sales and use tax exemption for certain antique motor vehicles and increase
Status: Passed both chambers, July 1, 2025
TAX/SALES-USE-EXEMPT: Establishes a state and local sales and use tax exemption for certain antique motor vehicles and increases the fee for issuance of special license plates for those vehicles (EN DECREASE GF RV See Note)
What the bill says
An act To amend and reenact R.S. 47:337.9(D)(36) and 463.8(B)(1) and to enact R.S. 47:305.21, relative to taxes and fees; to provide for sales tax exemptions; to establish a state and local sales and use tax exemption for certain antique motor vehicles; to provide with respect to fees for certain antique motor vehicle license plates; to provide for definitions; to provide for requirements and limitations; to provide for applicability; to provide for an effective date; and to provide for related matters.
From the introduced text:
AN ACT To amend and reenact R.S. 47:337.9(D)(36) and 463.8(B)(1) and to enact R.S. 47:305.21, relative to taxes and fees; to provide for sales tax exemptions; to establish a state and local sales and use tax exemption for certain antique motor vehicles; to provide with respect to fees for certain antique motor vehicle license plates; to provide for definitions; to provide for requirements and limitations; to provide for applicability; to provide for an effective date; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:337.9(D)(36) and 463.8(B)(1) are hereby amended and reenacted and R.S. 47:305.21 is hereby enacted to read as follows: §305.21. Exemption; antique motor vehicles A. The sales and use tax levied by any taxing authority shall not apply to the purchase of an antique motor vehicle as defined in Subsection B of this Section. The exemption from local sales and use taxes established in this Section shall be granted notwithstanding any other provision of law to the contrary. B. For purposes of this Section, the term "antique motor vehicle" shall mean a motor vehicle which meets all of the following criteria: (1) Was manufactured at least twenty-five years ago. (2) Is not used for commercial purposes. Page 1 of CODING: Words in struck through type are deletions from existing …