SB442

Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

Complete·5/15/26

Exempts repairs to certain aircraft from local sales and use taxes in Calcasieu Parish.

This bill exempts the furnishing of repairs to aircraft registered outside of Louisiana from local sales and use taxes in Calcasieu Parish. The repairs must be performed at an airport with a runway that is at least 10,700 feet long and 200 feet wide with a concrete layer that is at least 17 inches thick. The exemption applies to taxable periods beginning on or after July 1, 2026.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

91 Yea

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0 Nay

14 Absent

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Calendar

Apr 8

1:00 PM

Senate Committee on Local and Municipal Affairs

History

May 15

Senate

Signed by the Governor. Becomes Act No. 265.

May 15

Senate

Effective date 7/1/2026.

May 13

Senate

Sent to the Governor by the Secretary of the Senate.