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))
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)
Requires the Joint Legislative Committee on Capital Outlay to approve line of credit recommendations for nonstate entity projects (EG NO IMPACT GF EX 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)
Provides relative to calculation of the Louisiana apportionment percent and taxable capital for manufacturers of certain aircraft (EN SEE FISC NOTE GF RV See Note)
Establishes a baseline limit on all claims against income tax for Brownfields Investor Tax Credits filed during a fiscal year on a first-come, first-served basis and gives claims above the amount priority in the next fiscal year. (gov sig)
Establishes the Sales Tax Streamlining and Modernization Commission to perform a comprehensive study of Louisiana's state and local sales and use tax systems (EN SEE FISC NOTE GF EX See Note)