Requires pro forma income tax returns relative to the potential for the use of a combined unitary reporting system as a method of income apportionment (EG NO IMPACT GF RV See Note)
Reduces the amount of the refundable investment income tax credit authorized under the enterprise zone program, imposes an annual limit on the total value of tax credits which may be approved, and sunsets the tax credit (OR INCREASE GF RV See Note)
(Constitutional Amendment) Specifies that the current state sales and use tax on transactions involving remote dealers shall be collected on behalf of local governments and school districts
Establishes the Sales Tax Streamlining and Modernization Commission to perform a comprehensive study of Louisiana's state and local sales and use tax systems (EN SEE FISC NOTE GF EX See Note)