Provides for tax credits to landowners that require lessees of Louisiana property to use 100% biomass crop recovery for the term of the lease. (8/1/15) (OR DECREASE GF RV See Note)
Establish the fee to be charged by the Department of Revenue for the collection and enforcement of collection of sales and use taxes of other taxing authorities (EG INCREASE SG RV See Note)
Provides for the carry forward rather than the refund of a certain portion of the tax credits for ad valorem taxes paid to local governments (EN +$129,000,000 GF RV See Note)
Prohibits the state bond commission from approving any tax exempt indebtedness if the proposition to incur such indebtedness was approved in an election in which turnout was less than 20% of registered voters. (gov sig) (OR NO IMPACT GF EX See Note)
Dedicates to the Better Highways and Higher Education Fund state sales tax proceeds collected each fiscal year as a result of a federal law which will require vendors located out-of-state to collect sales tax on their Internet and mail order sales.
Authorizes the collector of certain taxing authorities to require the electronic filing and remittance of local sales and use taxes (EN SEE FISC NOTE GF EX See Note)