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HB 135

TAX/SALES-USE-EXEMPT: Provides relative to the sales and use tax exemption for certain institutions of higher education (OR DECREASE GF RV See Note)

2025 Regular Session Introduced by Michael Echols

HB 135 restructures Louisiana's higher education sales tax exemptions, potentially narrowing eligible institutions while reducing state general fund revenue.

Read by title, under the rules, referred to the Committee on Ways and Means.
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Bill Summary · HB 135

Legislative bill overview

HB 135 modifies Louisiana's sales and use tax exemption for certain institutions of higher education. The bill appears to narrow or restructure which higher education institutions qualify for this tax exemption, potentially affecting their tax liability on purchases.

Why is this important

Sales and use tax exemptions for educational institutions reduce their operating costs but also decrease state general fund revenues. Changes to these exemptions directly impact both institutional budgets and the state's ability to fund services, making this a fiscal policy decision with meaningful consequences for both higher education and the state budget.

Potential points of contention

  • Revenue impact vs. institutional burden: The bill notes "GF RV" (General Fund Revenue reduction), meaning it reduces state income; stakeholders will debate whether the fiscal cost to the state is justified by the benefit to institutions
  • Equity concerns: Narrowing exemptions could unfairly burden certain institutions (smaller schools, regional universities, or specific mission-driven colleges) while protecting others
  • Definition ambiguity: The phrase "certain institutions" is vague at this stage; the actual scope of affected institutions remains unclear and could significantly shift negotiating positions

Compiled from official sources — confirm details with the bill’s official record.

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