(Constitutional Amendment) Provides with respect to maximum authorized millage rates and provisions authorizing increases in certain millage rates without voter approval (RR SEE FISC NOTE LF RV See Note)
Provides relative to the taxing authority and bonding capacity of the Ernest N. Morial-New Orleans Exhibition Hall Authority (OR DECREASE LF RV See Note)
Limits the alternative fuel tax credit for qualified clean-burning motor vehicle fuel property and qualified clean-burning motor vehicles (gov sig) (RE +$100,000 GF RV See Note)
(Constitutional Amendment) Authorizes a local option for local governments to establish percentages of fair market value for property classifications used in determining the assessed valuation of property for purposes of ad valorem tax (OR SEE FISC NOTE LF RV)
Requires the Department of Revenue to waive penalties and interest for certain taxpayers for tax years 2019 and 2020 (Item #29) (RE1 DECREASE SG RV See Note)
Establishes a procedure for coordinated audits of certain dealers who collect state and local sales and use taxes in multiple parishes (RE SEE FISC NOTE GF RV See Note)
Requires the state sales tax return to include information on all exclusions and exemptions applied for the period from July 1, 2016, through December 31, 2016
Repeals the three-year sunset of certain eligibility provisions for the tax credit for taxes paid to other states and authorizes the credit for certain individual partners or members of entities (EG SEE FISC NOTE GF RV See Note)
Excludes from state and local sales and use tax the sales of tangible personal property and services sold by the sponsor at events sponsored by certain nonprofit organizations (EN -$1,000,000 GF RV See Note)
Terminates the solar energy systems tax credit for purchased and leased systems and provides for the payment of claims for the tax credit for purchased systems (OR -$15,700,000 GF RV See Note)