Limits the alternative fuel tax credit for qualified clean-burning motor vehicle fuel property and qualified clean-burning motor vehicles (gov sig) (RE +$100,000 GF RV See Note)
Requires that businesses under the La. Enterprise Zone Act certify that at least fifty percent of its employees meet certain residency requirements. (gov sig)
Repeals an income tax deduction for the net capital gains on the sale of a nonpublicly traded business commercially domiciled in Louisiana. (gov sig) (EG +$3,700,000 GF RV See Note)
Provides relative to professional organizations that certify persons to perform chemical analysis of a person's blood, urine, breath, or other bodily substances (EN +$21,800,000 SG RV See Note)
Constitutional amendment to provide for taxation of Internet and mail-order sales and to provide for dedication and distribution of the proceeds. (2/3-CA13s1(A)) (1/1/16)
Constitutional amendment to authorize the state to levy and collect an additional state sales tax at the same rate as the state sales tax upon Internet and mail-order sales in lieu of local sales tax, all the proceeds of the tax to be distributed to each political subdivision and to dedicate the proceeds of a state tax on the same sales. (2/3 - CA13s1(A))
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)