House spares child-run lemonade stands from tax man

Sign up for the free Daily Report email – local news about the people, companies and issues that impact business impact business in Baton Rouge and beyond.

Louisiana’s children would be able to sell lemonade from makeshift stands without fear the state government would seek a piece of the proceeds, provided Gov. John Bel Edwards signs a bill that secured final legislative passage Tuesday.

The News Star reports Senate Bill 99 by Sen. Gary Smith, D-Norco, would exempt minors from being required to buy occupational licenses for enterprises that generate $500 or less per year. It passed the full House by a 90-0 vote and now goes to the governor for his signature.

Smith said he filed the bill after hearing a news report about a child with a lemonade stand being cited for not having an occupational license. It would also exempt children from collecting sales taxes.

“When I saw the story I couldn’t believe it,” said Smith, adding he couldn’t remember where the ticket was issued. “Why would you ticket a child for an activity that promotes entrepreneurship and a work ethic?”

Advertisement

When the Senate passed the bill earlier the story was picked up by media outlets throughout the country.

“I was surprised, but I guess there was such interest in it because lemonade stands are such an entrenched symbol of early entrepreneurship in America,” Smith said.

Read the full story.

Comments (0)

From Our Partners

Daily Report Poll

ASK AI

Ask anything about Baton Rouge business