Provides for effectiveness of the exemption for purchases of fishing vessels, supplies, fuels, lubricants, and repairs for vessels by licensed commercial fishermen (Item #33) (EG DECREASE GF RV See Note)
Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)
Provides for effectiveness of the exemption for purchases of fishing vessels, supplies, fuels, lubricants, and repairs for vessels by licensed commercial fishermen (Item #33)
Reduces the amount of the income tax credit for the Louisiana Citizens Property Insurance Corporation Assessment and makes the reduction permanent (Item #46) (OR +$17,000,000 GF RV See Note)
Provides with respect to the applicability and effectiveness of Act No. 8 from the 2016 First Extraordinary Session of the Legislature which established a flat rate for purposes of calculating corporation income tax liability (Item #38) (EG +$3,300,000 GF RV See Note)
Provides relative to the apportionment ratio for purposes of computing corporate income tax and provides for the sourcing of sales (Item #44) (EN INCREASE GF RV See Note)
Provides for the effectiveness of state sales and use tax exemptions and exclusions for the sales of certain tangible personal property and services (Items #7-34)
Provides relative to sales by nonprofit entities that sell donated goods and spend 75% or more of the revenue on directly employing or training persons with disabilities (Item #15)
Provides with respect to sales of certain services and tangible personal property at certain publicly owned facilities (Item #35) (EN SEE FISC NOTE GF RV)