Provides for the administration, disposition, enforcement, and adjudication of state and local taxes, fees, and receipts and for the Board of Tax Appeals. (gov sig) (EN NO IMPACT GF EX See Note)
Reduces corporate income tax rates and brackets and repeals the income tax deduction for federal income taxes paid for purposes of calculating corporate income tax (EN +$29,200,000 GF RV See Note)
Authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax. (1/1/23) (EN SEE FISC NOTE LF RV See Note)
Requires the Department of Revenue to create and manage a technology solution to centralize sales and use tax registration, filing, and remittance (RE INCREASE GF EX See Note)
Increases the contract price which requires nonresident contractors to register with the Department of Revenue and provide surety for the payment of state and local tax from $3,000 or more to the same amount or more which would require the nonresident contractor to register with the State Licensing Board for Contractors and grants local sales tax collectors authority to require surety and enforce it for nonresident contractors not registered with the department (8/15/10) (OR SEE FISC NOTE SG RV)
Allows a taxpayer who is subject to any collection procedure for local sales tax, or whose request for a refund of such tax has been denied by a collector, to initiate a mandatory, binding, arbitration proceeding. (See Act) (RE SEE FISC NOTE LF EX)
Constitutional amendment to authorize the full homestead exemption for an owner in indivision who is occupying the homestead if the exemption had been allowed to such owner prior to June 20, 2003. (2/3 - CA13s1(A)) (OR SEE FISC NOTE LF RV)