Changes the effective date for the definition of "dealer" for purposes of the sales and use tax imposed on transactions involving a remote seller. (gov sig) (EG SEE FISC NOTE See Note)
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)
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 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)
(Constitutional Amendment) Increases the income threshold for purposes of qualifying for the special assessment level (EN SEE FISC NOTE LF RV See Note)