Requires online or catalog retailers that are not domiciled in Louisiana to provide notice to Louisiana purchasers that Louisiana sales and use taxes may be due on the purchases (Item #30)
Modifies the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #36)(gov sig) (REF INCREASE GF RV See Note)
Dedicates the avails of the existing one percent state sales and use tax to the Stability in Higher Education Fund and provides with respect to the extent of that tax base for purposes of monies available for deposit into the fund (Items #7 and 36) (EG SEE FISC NOTE GF RV See Note)
Authorizes the Beauregard Parish Assessment District to provide for an automobile expense allowance for the assessor. (gov sig) (EG1 INCREASE LF EX See Note)
Authorizes an automobile expense allowance for the assessors in East Carroll, Madison, Ouachita, Richland and West Carroll parishes (EG INCREASE LF EX See Note)
(Constitutional Amendment) Increases the income limit for qualification for the special assessment level for property subject to ad valorem tax (OR SEE FISC NOTE LF RV See Note)
Removes the authority of the Louisiana Tax Free Shopping Program to charge participating retailers a membership fee. (gov sig) (EN -$80,000 SG RV See Note)