Provides grace period in order to pay certain taxes and fees related to motor vehicles for persons separating from active duty military service (EN NO IMPACT See Note)
Requires the Joint Legislative Committee on Capital Outlay to approve line of credit recommendations for nonstate entity projects (OR NO IMPACT GF EX See Note)
Prohibits the tax credit for the rehabilitation of historic structures from being carried forward and used against subsequent tax liability or transferred to other taxpayers
Provides for the definition of a dealer for purposes of collection of sales and use taxes due on sales made in Louisiana by a remote dealer (EG SEE FISC NOTE GF RV See Note)
Authorizes the state and local governing authorities to enter into a Cooperative Endeavor Agreement and Payment in Lieu of Tax Agreement with corporate taxpayers for certain transportation investments in exchange for future ad valorem property tax rebates (OR SEE FISC NOTE GF RV)
Establishes a procedure for coordinated audits of certain dealers who collect state and local sales and use taxes in multiple parishes (RE SEE FISC NOTE GF RV See Note)