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Louisiana Tax Exemptions for Jewelery, Amendment 4 (October 2007)

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The Louisiana Tax Exemptions for Jewelery Amendment, also known as Amendment 4, was on the ballot in Louisiana on October 20, 2007, as a legislatively referred constitutional amendment. It was defeated. This measure proposed that jewelry placed on consignment would not be subject to property taxes.[1][2]

Election results

Louisiana Amendment 4 (October 2007)
ResultVotesPercentage
Defeatedd No615,78155.66%
Yes490,46044.34%

Election results via: Louisiana Secretary of State

Text of measure

The question on the ballot:

Act 486 (2007 Regular Session) amends Article VII, Section 21(C)(19).

Present Constitution exempts from ad valorem taxation all artwork which is listed as a consignment article by an art dealer. Further provides that “artwork” includes sculptures, glass works, paintings, drawings, signed and numbered posters, photographs, mixed media, collages, or any other item which would be considered as the material result of a creative endeavor. Proposed Constitutional Amendment adds an exemption from ad valorem taxation for jewelry which is listed as a consignment article by an art or jewelry dealer[3][4]

See also


External links

Footnotes