Reduces the annual cap on the amount of motion picture production tax credits awarded, the cap on the amount of credits claimed on tax returns, and reduces the per project cap (OR +$80,000,000 GF RV See Note)
Exempts the lease, rental, or purchase of tangible personal property or services by the Edward Via College of Osteopathic Medicine (VCOM) from local sales tax. (7/1/22) (EN -$200,000 LF RV See Note)
Provides a state and local sales and use tax exclusion for certain re-leases or re-rentals of items of tangible personal property (EN DECREASE GF RV See Note)
Requires the St. James Parish assessor to pay the cost of certain insurance premiums for certain retirees of the assessor's office (EN NO IMPACT LF EX 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)
Extends authority for imposition of certain fees levied by the Louisiana Tax Commission for the assessment of certain properties (EN SEE FISC NOTE SG RV See Note)