TAX/SALES & USE: Extends the state and local sales and use tax exemption for ships and ships' supplies to certain digital products (OR DECREASE GF RV See Note)

HB 626 extends Louisiana's existing sales and use tax exemption for physical materials used on ships to include certain digital products. The bill directly affects ship operators and owners of vessels (50+ tons) engaged in foreign or interstate coastwise commerce, covering digital products like prewritten software, access services, and information services used for vessel maintenance and operation. Key provisions add "digital products" to the definition of exempt items under the tax code, aligning digital goods with physical supplies already excluded from taxation. This change applies only to digital products incorporated into or directly used for vessel maintenance, not general business software. The exemption becomes effective July 1, 2025.