Requires online or catalog retailers that are not domiciled in Louisiana to provide notice to Louisiana purchasers that Louisiana sales and use taxes may be due on the purchases (Item #30)
Modifies the sales and use tax exemption for domed stadium facilities, baseball facilities, and other publicly owned facilities. (Item #36)(gov sig) (REF INCREASE GF RV See Note)
Dedicates the avails of the existing one percent state sales and use tax to the Stability in Higher Education Fund and provides with respect to the extent of that tax base for purposes of monies available for deposit into the fund (Items #7 and 36) (EG SEE FISC NOTE GF RV See Note)
Provides for the carry forward rather than the refund of excess amounts of the solar energy systems tax credit under certain circumstances (OR -$1,700,000 GF RV See Note)