Repeals contingent effectiveness from Act No. 5 of the 2 E.S. relative to the definition of dealer for purposes of collecting sales and use taxes on transactions involving remote dealers (Item #1)
Extends the ad valorem tax exemption for raw materials, goods, commodities, and other property to certain property destined for the Outer Continental Shelf (EN SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Establishes the maximum rate for purposes of calculating individual income taxes and repeals the mandatory deduction for federal income taxes paid (OR NO IMPACT GF RV See Note)
Requires certain public trusts to obtain approval of a parish or municipal governing authority under certain circumstances prior to undertaking an authorized public function or purpose (EN NO IMPACT LF EX See Note)
Provides for certain penalties imposed by the Department of Revenue and provides for the disposition of the monies collected from penalties and the self-generated revenue of the department
(Constitutional Amendment) Requires all property within a parish to be reassessed in the same year for purposes of statewide reassessment (OR SEE FISC NOTE LF EX)
Provides for the administration, enforcement, and adjudication of state and local taxes and for the jurisdiction of the Board of Tax Appeals (EN SEE FISC NOTE LF RV See Note)
Authorizes and provides for an ad valorem tax exemption that allows cooperative endeavor agreements between taxing authorities and non-residential property owners that require payments in lieu of ad valorem taxes (OR SEE FISC NOTE LF RV See Note)
(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN SEE FISC NOTE LF RV See Note)