Constitutional amendment to phase-in over a four-year period an exemption from ad valorem property taxes for inventory held by manufacturers, distributors, and retailers, and natural gas held, used, or consumed in providing natural gas storage services or operating natural gas storage facilities. (2/3 - CA13s1(A)) (1/1/16)
Authorizes the Coastal Protection and Restoration Financing Corporation to finance payments from the RESTORE Act and Natural Resources Damages Act (EN SEE FISC NOTE SD EX See Note)
Phases in an exemption of certain capital gains income of individuals 65 years of age or older from state individual income tax. (gov sig) (EG -$4,600,000 GF RV See Note)
Provides for the unemployment insurance procedure to be applied by the administrator for calendar year 2021. (gov sig) (Items #8 and #30) (EN SEE FISC NOTE SD See Note)
Authorizes local taxing authorities to enter into cooperative endeavor agreements that provide for stipulated tax payments. (See Act) (OR SEE FISC NOTE LF RV See Note)
Constitutional amendment to provide for taxation of Internet and mail-order sales and to provide for dedication and distribution of the proceeds. (2/3-CA13s1(A)) (1/1/16)
Includes numismatic coins and bullion in the definition of tangible personal property subject to sales and use tax. (Item #36)(gov sig) (EG INCREASE GF RV See Note)
Provides relative to sales and use tax exemption for rental or purchase of airplanes or airplane equipment and parts by Louisiana domiciled commuter airlines. (Item #36)(gov sig) (EG INCREASE GF RV See Note)