Provides with respect to the effectiveness of certain exclusions and exemptions from state sales and use taxes (Items #7-34) (EN DECREASE GF RV See Note)
Legislates with regard to sales tax exemptions for certain educational institutions. (Item Nos. 7, 13, 14, and 32) (7/1/16) (OR DECREASE GF RV See Note)
Provides for the modification of the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #35)(gov sig) (REF SEE FISC NOTE GF RV)
Provides for the confidentiality of tax records, the definition of manufacturer for purposes of the tax credits for ad valorem taxes paid to local governments, and certain limitations. (gov sig) (Item #47) (EN +$57,000,000 GF RV See Note)
Provides for an annual reporting requirement by certain nonprofit entities for certain sales tax exemptions. (7/1/16) (Item Nos. 7, 8, 11, 12, 14, 15, 19-24, 32) (EN SEE FISC NOTE GF RV See Note)
Constitutional amendment to remove the "trigger", and instead start on July 1, 2015, the new maximum allocation of certain severance taxes to parishes in which severance occurs and the distribution to the Atchafalaya Basin Conservation Fund of a certain amount of revenues received from severance taxes and royalties on state lands in the Atchafalaya Basin. (2/3 - CA13s1(A)) (7/1/15) (EG -$41,200,000 GF RV See Note)
Constitutional Amendment to require a minimum turnout of 20% of voters to approve a political subdivision or special district proposition to incur or assume debt, issue bonds, or levy a tax. (2/3 - CA13s1(A)) (1/1/15) (OR SEE FISC NOTE LF RV See Note)
Requires a minimum turnout of 20% of voters to approve a political subdivision proposition to incur or assume debt, issue bonds, or levy a tax. (See Act) (OR SEE FISC NOTE LF RV)
Requires rebate impact notes on certain legislative instruments with a net decrease in revenues due to rebates by the state. (gov sig) (EG SEE FISC NOTE GF EX See Note)