Louisiana Self Storage Association - HB-9 Service Tax on Storage

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HB-9 Service Tax on Storage

HB 9

House Bill No. 9 by Representative Riser was struck down today.

Thanks to everyone for their hard work and volunteer efforts !

Special thanks to our fantastic leadership! The Legislative Committee, SSALA Board of Directors along with the help of our lobbyist, Katherine Smith and Attorney Joe Doherty with SSA helped see us through to success!

2024 Third Extraordinary Session

HB 9 names self storage as a taxable service on page 12:

(41) Furnishing of space for storage of tangible personal property by a person engaged in the business of furnishing space for such storage. Space for storage shall not include storage for tangible personal property held for sale in the regular course of business, or the lease or rental of an entire building such as a warehouse.

Parking storage is also named on page 8:

(3) Parking, storage or keeping of motor vehicles, including, but not limited to valet services, the use of parking spaces, parking lots and parking structures, and charges for street parking at metered spaces.

(7) Storage provided for boats and vessels of less than fifty tons load displacement and trailers.

We will be providing specific talking points and asking you to reach out to your legislators over the next days/weeks via email and phone calls.

Feel free to reach out to Director, Melissa Huff if you have any questions or would like to help with this legislative effort.

225-955-0015 | info@ssala.org

Here is the link to the legislative website:

https://legis.la.gov/legis/home.aspx. If you look near the bottom of the page, you will see the 2024 Third Extraordinary Session Information links.

At the top right corner of the page, you can create a Log In. After that, you can go to the tab: My Legis and create a list of bills you want to monitor. This step can only be done once the bills are posted, but it makes it easier to keep up with only the legislation you want to watch.

If you have any questions or would like to help with this legislative effort, please contact Director, Melissa Huff:

225-955-0015 | info@ssala.org

or Legislative Committee Chair, Jim White

318-443-1803 | jim@selfstoragecenla.com

If passed, this legislation would be effective February 1, 2025.

Your help is needed to combat this proposal.

We are asking you to reach out to your legislators over the next several days via email and phone calls.

Contact info for the representatives and senators are listed below. If you have personal relationships with any of these members, please contact them IN ADDITION to the Representative and Senator for the area where you reside AND where your business is located.

Phone calls should be made in addition to emails. The more they hear from us the more seriously they will consider our position.

What do I say?

We have two primary talking points:

Self storage is the rental of real property. It is NOT a good or a service. It is our understanding that Governor Landry is modeling this tax reform after the very successful tax structure of North Carolina. We would like to point out that North Carolina, a model state, correctly recognizes self-storage as the rental of real property and does not charge sales tax on self-storage rentals, nor do any of our surrounding states.
Arkansas passed a measure to tax the rental of self-storage but pulled it back because of public outrage. A tax on self-storage rents harms consumers who have no choice but to rent storage. These consumers include, for example, individuals who are between homes, dealing with a divorce or a death in the family, recovering from a natural disaster, or deploying for military service.

If you make an in-person visit, it is generally a good idea to leave behind a letter that outlines the purpose of your visit. The link below is a document that can be used to format an email communication, or as a leave-behind letter for your visit.

Email or Letter Template

Who do I contact?

Third party advertisements and links to other sites where goods or services are advertised are not endorsements or recommendations by the Louisiana Self Storage Association of the third party sites, goods or services. The SSALA takes no responsibility for the content of the ads, promises made, or the quality/reliability of the products or services offered in all advertisements.

Louisiana Self Storage Association

13434 Plank Rd, Baker, LA 70714

Email: info@ssala.org

Phone: 225-955-0015

NOTICE TO TENANTS

The SSALA thanks you for supporting our industry. However, the SSALA is a not-for-profit trade association and does not mediate or resolve disputes between self storage operators and tenants. For issues with your facility or unit, please review your rental agreement and contact the individual named there. Alternatively, call, email, or visit the facility in person to address and resolve the concern. SSALA does not have the power, authority, or ability to remedy any disputes between an operator and a tenant.